TAUSIF FARUKH SHAIKH, PUNE V. ITO, WARD 14(3), PUNE

ITA 74/PUN/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 0445 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 8 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-10-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 16-10-2022
• Assessment Year: 2013-2014
• Appeal Filed On: 20-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 144; 142(1)

Judgement Text

आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.74/PUN/2020 धििाारण वर्ा / Assessment Year : 2013-14 Tausif Farukh Shaikh, Sr. No. 58/816, Near Vithal Mandir, Lane No. 26, Shivneri Nagar, Kondhwa Khurd, Pune-411048 PAN : CBLPS7216N ......अपीलार्थी / Appellant बिाम / V/s. The Income Tax Officer, Ward – 14(3), Pune ......प्रत्यर्थी / Respondent Assessee by : N O N E Revenue by : Shri M.G. Jasnani सुनवाई की तारीख / Date of Hearing : 17-10-2022 घोषणा की तारीख / Date of Pronouncement : 18-10-2022 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : This appeal by the assessee against the order dated 14-11-2019 passed by the Commissioner of Income Tax (Appeals)-7, Pune [‘CIT(A)’] for assessment year 2013-14. 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. 2 ITA No.74/PUN/2020, A.Y. 2013-14 3. Ground Nos. 1 and 2 raised by the assessee challenging the action of CIT(A) in dismissing the grounds of appeal without affording reasonable opportunity of hearing to the assessee in the facts and circumstances of the case. 4. Heard ld. DR and perused the material available on record. We note that the assessee is an individual. The assessee filed return of income declaring a total income of Rs.2,07,781/-. Under scrutiny notices u/s. 143(2) and 142(1) of the Act were issued to the assessee. We note that in response to the said notices, no information was received in respect of queries raised by the AO. Accordingly, having no option, the AO determined the total income of the assessee at Rs.57,61,540/- vide its order dated 29-03-2016 passed u/s. 144 of the Act. Aggrieved by the order of AO, the assessee preferred an appeal before the CIT(A), wherein, we note that no proper representation was made by the assessee which is evident from para 3 of the impugned order. The CIT(A) proceeded to confirm the order of AO in the absence of any evidence in support of grounds raised before the First Appellate Authority. The ld. DR also fairly conceded that the CIT(A) dismissed the grounds of the assessee for non-prosecution and no discussion made on the merits of the issues. Therefore, taking into consideration the facts and circumstances of the case and the submissions of the ld. DR in the interest of justice, we deem it proper to remand the matter to the file of AO for its fresh adjudication. The assessee is liberty to file evidences, if any, in support of his claim. Thus, ground Nos. 1 and 2 raised by the assessee are allowed for statistical purpose. 5. In view of our decision in ground Nos. 1 and 2, the issues raised in ground Nos. 3 to 6 require no adjudication. 3 ITA No.74/PUN/2020, A.Y. 2013-14 6. In the result, the appeal of assessee is allowed for statistical purpose. Order pronounced in the open court on 18 th October, 2022. Sd/- Sd/- (R.S. Syal) (S.S. Viswanethra Ravi) VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; दिनाांक / Dated : 18 th October, 2022. रदव आदेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The CIT(A)-7, Pune 4. The Pr. CIT-6, Pune 5. दवभागीय प्रदतदनदि, आयकर अपीलीय अदिकरण, “बी” बेंच, पुणे / DR, ITAT, “B” 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