M/S International Knowledge Foundation, Nashik V. Deputy Commissioner of In come Tax, Exemption, Circle- Aurangabad, Aurangabad

ITA 764/PUN/2023

AI Insights

The case involves two appeals by M/s. International Knowledge Foundation against the orders of the CIT(A) in the National Faceless Appeal Centre, Delhi, for the assessment years 2011-12 and 2012-13. The appeals were initially dismissed ex parte due to the absence of the assessee's response. The Tribunal found that both the assessment and the first appellate orders were passed without the presence or input of the assessee, which warranted a re-examination of the cases. The Tribunal condoned the delay in filing the appeal for A.Y. 2011-12 and admitted the appeal for disposal on merits, leading to the decision to set aside the previous orders and remand the cases for fresh assessments.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124205 (ITAT-PUNE)
• Duration Of Justice: 1 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-07-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 27-06-2023
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT आयकर अपील सं. /ITA Nos.763 & 764/PUN/2023 नधा रण वष / Assessment Years : 2011-12 & 2012-13 M/s. International Knowledge Foundation, Opp. Vilholi Jain Mandir, Mumbai Agra Road, Vilholi, Nashik – 422 010 Maharashtra PAN : AACCI2030F Vs. DCIT, Exemptions Circle, Aurangabad Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP: These two appeals by the assessee arise out of the separate ex parte orders dated 27-12-2021 & 08-06-2023 passed by the CIT(A) in National Faceless Appeal Centre, Delhi u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) in relation to the assessment years 2011-12 & 2012-13. A.Y. 2011-12 : 2. The appeal for the A.Y. 2011-12 is time barred by 490 days. An affidavit in this regard has been submitted explaining the reasons which led to delay in presenting the appeal before the Tribunal. I am Assessee by Shri Nikhil Pathak Revenue by Shri Ajay D. Kulkarni Date of hearing 27-07-2023 Date of pronouncement 28-07-2023 ITA Nos.763 & 764/PUN/2023 M/s.International Knowledge Foundation 2 satisfied with the reasons so stated. The delay is condoned and the appeal is admitted for disposal on merits. 3. It is seen that the assessment order in this case was passed u/s.144 r.w.s.147 of the Act determining total income at Rs.22,08,940/-. The ld. CIT(A), on page 4 of the impugned order, noted that : “...various opportunities have been provided to the appellant by issuing various notices. ....However, despite the specific communication to the appellant, there is no reply. In such circumstances, this appeal is decided based on the material available on record”. He thus proceeded ahead and eventually dismissed the appeal of the assessee ex parte qua the assessee. A.Y. 2012-13 : 4. Similar position prevails for this assessment year as well. The AO completed the assessment u/s.144 r.w.s.147 of the Act determining total income at Rs.11,32,785/-. The ld. CIT(A) also passed the ex parte order in the absence of the assessee 5. After hearing both the sides and considering the entirety of facts and circumstances of the years under consideration, where both the assessment as well as the first appellate orders have been passed in the absence of the assessee, I am of the opinion that it would be just and fair if the impugned orders are set-aside and the matters are ITA Nos.763 & 764/PUN/2023 M/s.International Knowledge Foundation 3 remitted to the file of the AO with a direction to pass the assessment orders afresh as per law after allowing a reasonable opportunity of hearing to the assessee. I order accordingly. Needless to say, the assessee will be at liberty to lead any fresh evidence in support of its case in the fresh assessments. 6. In the result, the appeals are allowed for statistical purposes. Order pronounced in the Open Court on 28 th July, 2023. Sd/- (R.S.SYAL) VICE PRESIDENT पुणे Pune; िदनांक Dated : 28 th July, 2023 सतीश आदेश की ितिलिप अ ेिषत/Copy of the Order is forwarded to : 1. अपीलाथ / The Appellant; 2. थ / The Respondent 3. 4. 5. The Pr.CIT concerned DR, ITAT, ‘SMC’ Bench, Pune गाड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune ITA Nos.763 & 764/PUN/2023 M/s.International Knowledge Foundation 4 Date 1. Draft dictated on 27-07-2023 Sr.PS 2. Draft placed before author 28-07-2023 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. *