Santosh Pandurang Jaggadale, Sangli V. The Income Tax Officer, Ward-1(5), Sangli

ITA 700/PUN/2023

AI Insights

The case involves an appeal by Santosh Pandurang Jagadale against an ex parte order passed by the CIT(A) in the National Faceless Appeal Centre concerning the assessment year 2014-15. The original assessment determined a total income significantly higher than the returned income, leading to the appeal. The CIT(A) dismissed the appeal due to the appellant's repeated non-attendance. The Tribunal, after considering the circumstances, decided to set aside the CIT(A)'s order and remand the case for a fresh hearing, emphasizing the need for a fair opportunity for the appellant to present his case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137794 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 20-08-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 01-06-2023
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, ‘B’ PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA No.700/PUN/2023 Assessment Year : 2014-15 Santosh Pandurang Jagadale, Narsewadi Ped, Tal. Tasgaon, Dist. Sangli – 416321 PAN : AULPJ6591J Vs. ITO, Ward-1(5), Sangli Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP : This appeal by the assessee is directed against the ex parte order dt. 14-03-2023 passed by the CIT(A) in National Faceless Appeal Centre u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) in relation to the assessment year 2014-15. 2. It is seen that the assessment order in this case was passed u/s. 143(3) of the Act determining total income at Rs.6,13,71,530/- as against the returned income at Rs.1,40,140/-. The ld. CIT(A), in para No.5 of the impugned order, noted that: `The appellant during the appellate proceedings did not attend the proceedings in spite of giving repeated opportunities. It shows that the appellant is not Assessee by None Revenue by Shri Ajay Kumar Kesari Date of hearing 21-08-2023 Date of pronouncement 21-08-2023 ITA No.700/PUN/2023 Santosh Pandurang Jagadale 2 interested to pursue this appeal. In the absence of any reply from the appellant, the matter is being decided ex-parte based on material on record’. He thus eventually dismissed the appeal of the assessee. Aggrieved thereby, the assessee has approached the Tribunal. 3. After hearing the ld. DR and considering the entirety of facts and circumstances of the case, we are of the considered opinion that it would be just and fair if the impugned order is set-aside and the matter is remitted to the file of the ld. CIT(A) with a direction to decide the appeal afresh as per law after allowing a reasonable opportunity of hearing to the assessee. We order accordingly. 4. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 21 st August, 2023. Sd/- Sd/- ( PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; िदनांक Dated : 21 st August, 2023 सतीश ITA No.700/PUN/2023 Santosh Pandurang Jagadale 3 आदेश की ितिलिप अ ेिषत/Copy of the Order is forwarded to: 1. अपीलाथ / The Appellant; 2. 3. थ / The respondent The Pr.CIT concerned 4. DR, ITAT, ‘B’ Bench, Pune 5. गाड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 21-08-2023 Sr.PS 2. Draft placed before author 21-08-2023 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. *