Gatiman Auto P Ltd., Pune V. Deputy Commissioner of Income-Tax, Circle -1(1), Pune

ITA 78/PUN/2023

AI Insights

The case involves Gatiman Auto Private Limited, the appellant, contesting an order from the National Faceless Appeal Centre (NFAC), Delhi, concerning the assessment year 2018-19. The primary contention was that the assessee was not provided an opportunity to present its case or submissions before the NFAC, which led to the appeal. The Tribunal noted that the NFAC had recorded that no submissions were filed by the assessee until the last date of hearing, and the assessee claimed not to have received notice of this hearing date. The Tribunal decided to remand the case back to the CIT(A), NFAC, Delhi, allowing the assessee to present its evidence.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 132967 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-04-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 23-04-2023
• Assessment Year: 2018-2019
• Appeal Filed On: 19-01-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI G.D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.78/PUN/2023 निर्ाारण वर्ा / Assessment Year : 2018-19 Gatiman Auto Private Limited, C 56, Sanmati Abhimanshree Hsg. Soc., NCL Road, Pashan Road, Pune – 411008 PAN : AAACG7041C .......अपीलार्थी / Appellant बिाम / V/s. DCIT, Circle – 1(1), Pune ......प्रत्यर्थी / Respondent Assessee by : Shri Kishor Phadke Revenue by : Smt. Deepali Kalbandhe सुिवाई की तारीख / Date of Hearing : 24-04-2023 घोर्णा की तारीख / Date of Pronouncement : 26-04-2023 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : This appeal by the assessee against the order dated 28-11-2022 passed by the National Faceless Appeal Centre (NFAC), Delhi for assessment year 2018-19. 2. The ld. AR, Shri Kishor Phadke submits to take up ground No. 1 as preliminary issue as there was no opportunity for assessee before the 2 ITA No. 78/PUN/2023, A.Y. 2018-19 NFAC, Delhi in challenging the order of AO. The ld. AR drew our attention to Para No. 1 at Page No. 2 of the impugned order and submits that the NFAC, Delhi clearly recorded that no submissions were filed by the assessee till the last date of hearing on 18-11-2022. He argued that no notice intimating the last date of hearing on 18-11-2022 was received by the assessee and the assessee could not represent its case before NFAC, Delhi. Further, he drew our attention to Para No. 4.1 of the impugned order and argued written submissions as mentioned by the NFAC, Delhi are with regard to annexure accompanying Form 35 and no submissions were filed by the assessee in support of grounds raised before the NFAC, Delhi. He submits that the assessee is ready to file all evidences in support of grounds raised before the NFAC, Delhi and prayed to remand the matter to the file of CIT(A), NFAC, Delhi for its fresh consideration. 3. The ld. DR, Smt. Deepali Kalbandhe submits that the NFAC, Delhi issued three letters intimating the date of hearing to the assessee, but however, having reasonable time, the assessee could not file any submissions nor represent the case by engaging representative. She argued that no purpose will be served if the matter is remanded to the file of CIT(A), NFAC, Delhi as the assessee failed to avail the opportunity given by the NFAC, Delhi. 4. Having heard both the parties, it is noted admittedly there was no opportunity for the assessee to submit its submissions or evidences in support of grounds raised against the assessment order which is established by Para No. 1 of the impugned order. The ld. AR undertaken the assessee is ready to produce all the evidences in support of disallowance made by the AO in respect of non-granting of deduction for 3 ITA No. 78/PUN/2023, A.Y. 2018-19 the income offered by inadvertent mistake in the earlier years. In our opinion, evidences in support of the said issue is required by filing evidences, since there is no such opportunity for the assessee before the NFAC, Delhi, we deem it proper in the interest of justice to remand the matter to the file of CIT(A), NFAC, Delhi for its fresh consideration. The assessee is liberty to file evidences, if any, in support of its claim. Thus, ground No. 1 raised by the assessee is allowed. 5. In view of our decision in ground No. 1 in remanding the matter to the file of CIT(A), NFAC, Delhi for its fresh consideration, the other ground Nos. 2 to 4 raised in appeal are allowed for statistical purpose. 6. In the result, the appeal of assessee is allowed for statistical purpose. Order pronounced in the open court on 26 th April, 2023. Sd/- Sd/- (G.D. Padmahshali) (S.S. Viswanethra Ravi) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; ददिांक / Dated : 26 th April, 2023. रवि आदेश की प्रनतनलनप अग्रेनर्त / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The concerned CIT, Pune. 4. नवभागीय प्रनतनिनर्, आयकर अपीलीय अनर्करण, “ए” बेंच, पुणे / DR, ITAT, “A” Bench, Pune. 5. गार्ा फ़ाइल / Guard File. //सत्यानपत प्रनत// True Copy// आदेशािुसार / BY ORDER, िररष्ठ विजी सविि / Sr. Private Secretary आयकर अपीलीय अविकरण ,पुणे / ITAT, Pune