JAYA NEMU SHETTY, Pune V. Income Tax Officer, Ward-3(1), Pune, Pune

ITA 774/PUN/2023

AI Insights

The case involves an appeal by Jaya Nemu Shetty and Smt. Geeta Jayyaa Shetty against an ex parte order passed by the CIT(A) in Delhi concerning the assessment year 2011-12. The original assessment was made under section 143(3) of the Income-tax Act, 1961, determining the total income at Rs.40,80,640. The CIT(A) dismissed the appeal due to non-compliance and absence of submissions from the assessee. The Tribunal, after considering the circumstances and the absence of representation from the assessee, decided to set aside the CIT(A)'s order and remand the case for a fresh hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124166 (ITAT-PUNE)
• Duration Of Justice: 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-07-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 02-07-2023
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT आयकर अपील सं. /ITA No.774/PUN/2023 नधा रण वष / Assessment Year : 2011-12 Jaya Nemu Shetty, Smt. Geeta Jayyaa Shetty, L/H Late Mr. Jayyaa Nemu Shetty, Shetty, D-502, Rohan Tapovan, Patrakar Nagar, Shivajinagar, Pune 411 004 PAN : ADHPS2155A Vs. ITO, Ward-3(1), Pune Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP: This appeal by the assessee arises out of the ex parte order dated 06-05-2023 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 year 2011-12. 2. It is seen that the assessment in this case was passed u/s.143(3) of the Act determining total income at Rs.40,80,640/-. The ld. CIT(A), on page 4 of the impugned order, noted that : “However no compliance, whatsoever was received from the assessee in respect of any above-stated notices. Neither any written submissions were Assessee by None Revenue by Shri Ajay D. Kulkarni Date of hearing 26-07-2023 Date of pronouncement 26-07-2023 ITA No.774/PUN/2023 Jaya Nemu Shetty 2 uploaded, nor any request for adjournment was filed.. . . . It is therefore concluded that assessee has no submissions to make, in order to support the Grounds of appeal raised by him. However, even after considering that assessee has not complied with any of the notices, the appeal proceedings are finalised based upon the material facts available on record and accordingly appeal is disposed off on merits.” He thus proceeded ahead and eventually dismissed the appeal of the assessee ex parte qua the assessee. 3. There is no appearance from the side of the assessee despite notice. After hearing the ld. DR and considering the entirety of facts and circumstances of the case, I am 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. I order accordingly. 4. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 26 th July, 2023. Sd/- (R.S.SYAL) VICE PRESIDENT पुणे Pune; िदनांक Dated : 26 th July, 2023 सतीश ITA No.774/PUN/2023 Jaya Nemu Shetty 3 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 Date 1. Draft dictated on 26-07-2023 Sr.PS 2. Draft placed before author 26-07-2023 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. *