Vinay Keshav Tiwari, Pune V. The Income Tax Officer, Ward-2(1), Pune

ITA 758/PUN/2023

AI Insights

The case involves two appeals by the assessee, Vinay Keshav Tiwari, against the ex parte orders passed by the CIT(A) in the National Faceless Appeal Centre for the assessment years 2011-12 and 2012-13. The appeals were initially time-barred by 299 days, but the Tribunal condoned the delay after being satisfied with the reasons provided by the assessee. The main contention in the appeals was the alleged lack of adequate opportunity of hearing provided by the CIT(A), leading to the dismissal of the appeals ex parte. The Tribunal, after considering the facts and circumstances, decided to set aside the orders and remit the matters back to the CIT(A) for a fresh decision.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137797 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 22-08-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 25-06-2023
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3)

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 Nos.757 & 758/PUN/2023 Assessment Years : 2012-13 & 2011-12 Vinay Keshav Tiwari, D-23, Choice Arcade, Dhole Patil Road, Pune 411 001 Maharashtra PAN : ABKPT5496L Vs. ITO, Ward-7(1), Pune/ ITO, Ward-2(1), Pune Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP : These two appeals by the assessee are directed against the ex parte orders dt. 28-06-2022 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 years 2012-13 & 2011-12. 2. The extant appeals under consideration are time barred by 299 days. The assessee has filed affidavits explaining the reasons for the delay. We are satisfied with the reasons so stated. The delay in filing the appeals is, therefore, condoned and the appeals are admitted for disposal on merits. Assessee by None Revenue by Shri Ajay Kumar Kesari Date of hearing 23-08-2023 Date of pronouncement 24-08-2023 ITA Nos.757 & 758/PUN/2023 Vinay Keshav Tiwari 2 3. There is no appearance from the assessee despite notice. As such, we are, proceeding to dispose of the appeals ex parte qua the assessee. 4. It is seen that the assessment orders in this case were passed u/s. 143(3) of the Act determining total income at Rs.79,86,280/- and Rs.4,72,44,510/-respectively. The ld. CIT(A), in para Nos.5.2.10 of the impugned order for the A.Y. 2012-13, noted as under : “5.2.10 In view of the facts and legal position discussed above, it is presumed that appellant is not interested in pursuing the appeal and not having any documents, explanation and evidence in support of grounds of appeal raised and thus has not discharged the onus to prove the genuineness of the transactions/addition made by the AO. It is seen that no written submission filed till date. In view of the lack of prosecution by the appellant, the grounds of appeal No.1 to 3 are dismissed.” 5. He thus eventually dismissed the appeal of the assessee ex parte. Similar reasoning has been given by the ld. CIT(A) for dismissing the appeal in relation to the assessment year 2011-12 as well. Aggrieved thereby, the assessee has approached the Tribunal. 6. After hearing the ld. DR and considering the entirety of facts and circumstances of the case, we find that the first appeals were decided ex parte. The assessee has objected to such dismissal by alleging in the grounds that no adequate opportunity of hearing was ITA Nos.757 & 758/PUN/2023 Vinay Keshav Tiwari 3 provided by the ld. CIT(A). Considering the entirety of the facts and circumstances of the case, we are of the considered opinion that it would be just and fair if the impugned orders are set-aside and the matters are remitted to the file of the ld. CIT(A) with a direction to decide the appeals afresh as per law after allowing a reasonable opportunity of hearing to the assessee. We order accordingly. 7. In the result, the appeals are allowed for statistical purposes. Order pronounced in the Open Court on 24 th August, 2023. Sd/- Sd/- ( PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; िदनांक Dated : 24 th August, 2023 सतीश 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 ITA Nos.757 & 758/PUN/2023 Vinay Keshav Tiwari 4 Date 1. Draft dictated on 23-08-2023 Sr.PS 2. Draft placed before author 23-08-2023 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. *