SUBHASH SADASHIV SATHE, PUNE V. INCOME TAX OFFICER, ITO WARD 14(4), PUNE, PUNE

ITA 745/PUN/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 1885 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-05-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 09-04-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R.Y. BALAWADE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.745/PUN/2024 नधा रण वष Assessment Year : 2017-18 Subhash Sadashiv Sathe, At Bhawarapur Post, Koregaon Mul, Koregaon, Tal. Haveli, Dist. Pune 412 202 Maharashtra PAN : CLFPS7977G Vs. ITO, Ward-14(4), Pune Appellant Respondent आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee directed against the order of National Faceless Appeal Centre (NFAC), Delhi dated 26.02.2024 for the assessment year 2017-18. 2. Briefly, the facts of the case are that the appellant is an individual engaged in the business of agricultural products like sweet corn, frozen cord etc. The appellant filed the Return of Income for the A.Y. 2017-18 was filed on 07.11.2017 declaring income of Rs.3,27,240/-. Against the said return of income, the assessment was completed by the AO vide Assessee by : None Revenue by : Shri R.Y. Balawade Date of hearing : 31.05.2024 Date of pronouncement : 31.05.2024 ITA No.745/PUN/2024 2 order dated 20.12.2019 passed u/s.143(3) at a total income of Rs.13,52,050/-. While doing so, the AO made addition of Rs.10,24,811/- disbelieving the agricultural income for the failure of assessee to substantiate the agricultural income. 3. Being aggrieved, an appeal was filed before the CIT(A)/NFAC who vide impugned order dismissed the appeal for non-prosecution. 4. Being aggrieved, the appellant is in appeal before the Tribunal in the present appeal. 5. When the appeal was called on, none appeared on behalf of the appellant despite due service of notice of hearing. After hearing the ld. DR and perusing the material on record, we proceed to dispose of the appeal ex parte qua the appellant. 6. On the other hand, the ld. Sr.DR relied on the orders of the lower authorities. 7. We heard the ld. Sr.DR and perused the relevant material on record. On mere perusal of the contents of Para 4 of the impugned order, it would be clear that although the ld.CIT(A)/NFAC had afforded several opportunities to the appellant, but it is evident that on no occasion, reasonable opportunity to respond to the hearing notices was given. Thus, the CIT(A)/NFAC had not given reasonable time to represent the matter offending the principles of natural justice. In the circumstances, we remand the matter to the CIT(A)/NFAC for denovo disposal of the appeal in accordance with law affording reasonable opportunity of hearing to the appellant. ITA No.745/PUN/2024 3 8. In the result, the appeal filed by the assessee stands partly allowed for statistical purpose. Order pronounced on this 31 st day of May, 2024. Sd/- Sd/- (ASTHA CHANDRA) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; दनांक / Dated : 31 st May, 2024 Satish आदेश क ितिलिप अ ेिषत / Copy of the Order forwarded to : 1. अपीलाथ / The Appellant. 2. यथ / The Respondent. 3. The Pr.CIT concerned 4. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, “SMC” ब च, पुणे / DR, ITAT, SMC” Bench, Pune. 5. गाड फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune