Salasar Warehousing Pvt.Ltd, Pune V. Income-tax Officer, Ward - 6 (1), Pune

ITA 695/PUN/2022

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 8861 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-11-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 06-11-2022
• Assessment Year: 2014-2015
• Appeal Filed On: 18-09-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT ITA No. 695/PUN/2022 नधा रण वष / Assessment Year : 2014-15 Salasar Warehousing Private Limited, F-2, Warehouse, Sr.No.20/2a, Near Mundhwa Bridge, Kharadi, Pune 411 014 PAN : AAMCS4843C Vs. ITO, Ward-6(1), Pune Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP : This appeal by the assessee arises out of the ex parte order dated 28-07-2022 passed by the National Faceless Appeal Centre (NFAC), Delhi u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act.) in relation to the assessment year 2014-15. 2. I have heard the ld. DR and gone through the relevant material on record. There is no appearance from the sides of assessee despite notice. As such, I am proceeding to dispose of the appeal on merits. Assessee by None Revenue by Shri Ramnath P. Murkunde Date of hearing 07-11-2022 Date of pronouncement 07-11-2022 ITA No. 695/PUN/2022 Salasar Warehousing Private Limited 2 3. It is seen that the AO completed the assessment u/s.143(3) of the Act determining total income of the assessee at Rs.20,80,180/- as against the returned income of Rs.1,05,400/-. The ld. CIT(A) in para 3.3 of the impugned order noted that the “appellant has chosen not to attend or file any written submission in pursuance to its own appeal, therefore, I am of the view that the government cannot waste its own resources in time and money by providing endless opportunities to pursue taxpayers their own appeals, especially when numbers of pending appeals are high”. It is axiomatic that the ld. CIT(A) passed the order ex-parte qua the assessee and dismissed the appeal for non- attendance alone. In view of the fact that the ld. CIT(A) is not empowered to dismiss an appeal in limine, I am constrained to set-aside the impugned order and remit the matter to the file of the ld. CIT(A) with a direction to dispose of the appeal afresh on merits as per law after allowing reasonable opportunity of hearing to the assessee. In such fresh proceedings, the assessee will be at liberty to lead any fresh evidence as it considers expedient for the case. ITA No. 695/PUN/2022 Salasar Warehousing Private Limited 3 4. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 07 th November, 2022. Sd/- (R.S.SYAL) उपा य / VICE PRESIDENT प ु णे Pune; दनांक Dated : 07 th November, 2022 Satish आदेश की ितिलिप अ ेिषत/Copy of the Order is forwarded to: 1. अपीलाथ / The Appellant; 2. 3. थ / The Respondent The CIT(A) concerned 4. 5. The Pr.CIT concerned DR, ITAT, ‘SMC’ Bench, Pune 6. गाड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune ITA No. 695/PUN/2022 Salasar Warehousing Private Limited 4 Date 1. Draft dictated on 07-11-2022 Sr.PS 2. Draft placed before author 07-11-2022 Sr.PS 3. Draft proposed & placed before the second member - JM 4. Draft discussed/approved by Second Member. - JM 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. *