Sagar Ramesh Pawar, Satara V. Income Tax Officer, Ward-3, Satara, Satara

ITA 780/PUN/2022

AI Insights

The case involves an appeal by Sagar Ramesh Pawar against the order of the National Faceless Appeal Centre (NFAC), which was passed under section 250 of the Income-tax Act, 1961, for the assessment year 2017-18. The primary contention was that the assessment and the first appeal were conducted ex parte without proper consideration of the assessee's replies. The Tribunal noted discrepancies in the handling of the assessee's submissions by the CIT(A), where it was recorded that no reply was furnished by the assessee, despite the initial acknowledgment of the receipt of such a reply. This led to the decision to set aside the NFAC's order and remand the case back to the AO for a fresh assessment.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124167 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-01-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 01-01-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 24-10-2022
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT आयकर अपील सं. /ITA No.780/PUN/2022 नधा रण वष / Assessment Year : 2017-18 Sagar Ramesh Pawar, 236, Near High School, Pawarwadi Phaltan, Satara, Maharashtra – 415 523 PAN : BNRPP9100M Vs. ITO, Ward-3, Satara Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP: This appeal by the assessee arises out of the order dated 29-08-2022 passed by the National Faceless Appeal Centre (NFAC), Delhi u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) in relation to the assessment year 2017-18. 2. I have heard the rival submissions and perused the relevant material on record. It is seen that the assessment in this case was made u/s.144 of the Act. The assessee filed necessary details before the ld. first appellate authority in support of the grounds. On page No.3, the CIT(A) mentioned: “Reply filed by the appellant has been considered”. However in the operative part of the order, the ld. Assessee by Shri Saurabh Patil Revenue by Shri Nitin K. Patil Date of hearing 02-01-2023 Date of pronouncement 02-01-2023 ITA No. 780/PUN/2022 Sagar Ramesh Pawar 2 CIT(A) proceeded as if no reply was furnished by the assessee, as is evident from para no.7, recording: “However, in spite of extending sufficient opportunities the appellant failed to furnish any shred of details/evidences to substantiate the claims made by it in the return of income.” It is therefore, ostensible that not only the assessment was made ex parte, but the first appeal also came to be dismissed without considering the replies of the assessee. In the hue of above factual panorama, I am of the considered opinion that it would be just and fair if the impugned order is set aside and the matter is restored to the file of the AO for passing a fresh assessment order, after allowing a reasonable opportunity of hearing to the assessee. I order accordingly. In such fresh proceedings, the assessee will be at liberty to lead any evidence as he considers expedient for the case. 3. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 02 nd January, 2023. Sd/- (R.S.SYAL) VICE PRESIDENT प ु णे Pune; दनांक Dated : 02 nd January, 2023 Satish ITA No. 780/PUN/2022 Sagar Ramesh Pawar 3 आदेश क त ल प अ े षत/Copy of the Order is forwarded to: 1. अपीलाथ / The Appellant; 2. यथ / The Respondent; 3. The CIT(A) concerned 4. 5. The Pr.CIT concerned िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, SMC, Pune / DR, ITAT, Pune 6. गाड फाईल / Guard file आदेशान ु सार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 02-01-2023 Sr.PS 2. Draft placed before author 02-01-2023 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. *