Kamalakarrav Rajarampant Kulkarni, Parbhani V. Income-Tax Officer & TPS, , Parbhani

ITA 700/PUN/2021

AI Insights

This case involves an appeal by the assessee, Kamlakarrav Rajarampant Kulkarni, against the order passed by the National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2011-12. The primary issue was the absence of representation for the assessee during the initial hearings, leading to ex-parte orders by both the Assessing Officer (AO) and the CIT(A). The CIT(A) dismissed the appeal on grounds of non-prosecution without adjudicating the liabilities of the assessee. The Tribunal, after hearing the Departmental Representative and reviewing the records, decided to provide a final opportunity to the assessee to present his case on merits, emphasizing the importance of justice and fair hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 132931 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 1 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-02-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 05-02-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 22-12-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.700/PUN/2021 धििाारण वर्ा / Assessment Year : 2011-12 Kamlakarrav Rajarampant Kulkarni, Kulkarni Nivas Kadbi Mundi, Parbhani – 431401 PAN : AMWPK6573E ......अपीलार्थी / Appellant बिाम / V/s. The Income Tax Officer & TPS, Parbhani ......प्रत्यर्थी / Respondent Assessee by : N O N E Revenue by : Shri Ramnath P. Murkunde सुनवाई की तारीख / Date of Hearing : 06-02-2023 घोषणा की तारीख / Date of Pronouncement : 09-02-2023 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : This appeal by the assessee against the order dated 25-10-2021 passed by the National Faceless Appeal Centre (“NFAC”), Delhi for assessment year 2011-12. 2 ITA No.700/PUN/2021, A.Y. 2011-12 2. We find no representation on behalf of the assessee nor any application filed seeking adjournment. Thus, the assessee called absent and set ex-parte. Therefore, we proceed to dispose of the appeal by hearing the ld. DR and perusing the material available on record. 3. We note that there was no opportunity for the assessee before the AO which is evident from para 5 of the assessment order. Further, we note that there was no opportunity for the assessee before the CIT(A) also which is evident from para 4.4 of the impugned order and the order passed by the CIT(A) is an ex-parte order and liabilities of the assessee were not adjudicated upon. The ld. CIT(A) dismissed the appeal of the assessee on the ground of non-prosecution. Therefore, the ld. DR vehemently opposed to providing any further opportunity to the assessee for representing his case on merits before the First Appellate Authority. 4. We have perused the case records and heard the ld. DR. We find that the ld. CIT(A) dismissed the appeal of the assessee on the ground of non prosecution. It is, therefore, clear that rights and liabilities of the parties were not adjudicated upon on merits and we are of the considered view that one final opportunity needs to be given to the assessee to represent his case on merits so that justice can be delivered. 5. In view of the matter, we set aside the order of ld. CIT(A) and restore the matter back to his file for fresh adjudication after providing sufficient opportunity of hearing to the assessee. The assessee is liberty is filed evidences, if any, in support of its contentions. 3 ITA No.700/PUN/2021, A.Y. 2011-12 6. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 09 th February, 2023. Sd/- Sd/- (R.S. Syal) (S.S. Viswanethra Ravi) VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; दिनाांक / Dated : 09 th February, 2023. रदव आदेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The CIT(A) concerned. 4. The Pr. CIT concerned. 5. दवभागीय प्रदतदनदि, आयकर अपीलीय अदिकरण, “ए” बेंच, पुणे / DR, ITAT, “A” Bench, Pune. 6. गार्ड फ़ाइल / Guard File. //सत्यादपत प्रदत// True Copy// आिेशानुसार / BY ORDER, वररष्ठ दनजी सदचव / Sr. Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune