Mr Hemant Madhukar Naik, Ahmednagar V. Income Tax Officer, Ward-1, Ahmednagar, Ahmednagar

ITA 787/PUN/2023

AI Insights

The case involves Mr. Hemant Madhukar Naik, a doctor, who appealed against the order of the Commissioner of Income Tax (Appeals) - National Faceless Appeal Centre, which confirmed the additions made by the Assessing Officer under section 68 of the Income Tax Act, 1961, for the assessment year 2018-19. The primary contention was the alleged denial of natural justice as the assessee claimed insufficient opportunity was provided to present his case due to his preoccupation with the COVID-19 pandemic. The Tribunal found merit in the assessee's request for another opportunity to present his case and thus remanded the matter back to the CIT(A) for a fresh examination.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 134423 (ITAT-PUNE)
• Duration Of Justice: 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-07-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 26-07-2023
• Assessment Year: 2018-2019
• Appeal Filed On: 03-07-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Set aside
• Section: 250

Judgement Text

आयकर अपीलीय अिधकरण ” ए” Ɋायपीठ पुणेमŐ। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.787/PUN/2023 िनधाᭅरण वषᭅ / Assessment Year : 2018-19 Mr.Hemant Madhukar Naik, 8, Naik Pediatric Surgery, Savedi, Nagar – Manmad Road, Ahmednagar – 414003 PAN: ADOPN 3691 H V s The Income Tax Officer, Ward-1, Ahmednagar. Appellant / Assessee Respondent / Revenue Assessee by Shri Prasad S. Bhandari – CA Revenue by Shri Ramnath P Murkunde – DR Date of hearing 27/07/2023 Date of pronouncement 27/07/2023 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This appeal filed by the Assessee is directed against the order of ld.Commissioner of Income Tax (Appeal)National Faceless Appeal Centre, under section 250 of the Income Tax Act, 1961 for A.Y. 2018-19 dated 17.05.2023. The Assessee has raised the following grounds of appeal : “1. On the facts and in the prevailing circumstances of the case and in Law, Respected CIT (A) – NFAC erred in confirming the addition made in the assessment order the Ld. ITA No.787/PUN/2023 Mr.Hemant Madhukar Naik [A] 2 Assessing Officer wherein the Ld. Assessing Officer failed to grant the adequate opportunity of being heard thereby denying the principal of natural justice. Hence, the impugned order may please be set aside and addition confirmed may please be deleted. 2. On the facts and in the prevailing circumstances of the case and in Law, Respected CIT (A) - NFAC erred in confirming the addition made by the Ld. Assessing Officer without considering the merits of the grounds of appeal and without giving a proper opportunity of being heard. Hence, the addition made in the assessment order may please be deleted. 3. The Appellate craves the permission to add, amend, modify, alter, revise, substitute, delete any or all grounds of the appeal, if deemed necessary at the time of hearing of the appeal.” Submission of ld.Authorised Representative(AR) : 2. In this case, the ld.AR submitted that the assessee is a Doctor and due to Covid-19 Pandemic, assessee was pre- occupied in his medical profession, hence, could not submit proper reply. The ld.AR submitted that sufficient opportunity was not given to the assessee to file the necessary details. He requested that it may kindly be set-aside either to ld.CIT(A) or to the AO for denovo adjudication. ITA No.787/PUN/2023 Mr.Hemant Madhukar Naik [A] 3 3. The ld.Departmental Representative for the Revenue relied on the orders of the Lower Authorities. Findings & Analysis : 4. We have heard both the parties and perused the records. The relevant part of the ld.CIT(A)’s order is reproduced here as under : “5.2 Ground no.1: The AO, in his order of assessment at para 2.5.2, has clearly mentioned that the contribution of the assessee towards Provident Fund was Rs.1,14,719/- but the assessee had claimed an amount of Rs.2,52,285/- as contribution to Provident fund in the Profit & loss a/c. For this reason, the AO had disallowed the excess expenditure claimed by the assessee amounting to Rs.1,37,566/- (2,52,285 less 1,14,719). The assessee has not submitted any evidence with help of which any conclusion contrary to the finding of the AO can be arrived. Ground no. 1 is therefore, dismissed. 5.3 Ground no. 2, 3 and 4 relates to addition made by the AO u/s 68. I have gone through the order of assessment and find the same to be speaking and well reasoned. I also find that in the given facts and the circumstances of the case as mentioned in the assessment order, the AO has rightfully made the additions u/s 68. The assessee has not submitted any evidence on the basis of which any other conclusion can be arrived. Therefore, all these grounds namely, Ground no. 2, 3 and 4 are dismissed.” ITA No.787/PUN/2023 Mr.Hemant Madhukar Naik [A] 4 5. Thus, it is observed that ld.CIT(A) has confirmed the additions stating that assessee failed to submit necessary evidences. The ld.AR had submitted that necessary details were submitted before the ld.CIT(A). Be it as it may be, in the interest of justice, we are of the opinion that assessee should get one more opportunity to file all the necessary details before the Lower Authorities. Therefore, we set-aside the order of ld.CIT(A) to ld.CIT(A) for denovo adjudication with a request t o give proper opportunity of being heard to the assessee. Accordingly, grounds of appeal raised by the assessee are allowed for statistical purpose. 6. In the result, appeal of the assessee is allowed for statistical purpose. Order pronounced in the open Court on 27 th July, 2023. Sd/- Sd/- (S.S.GODARA) (DR. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 27 th July, 2023/ SGR* आदेशकᳱᮧितिलिपअᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A), concerned. 4. The Pr. CIT, concerned. 5. िवभागीयᮧितिनिध, आयकर अपीलीय अिधकरण, “ए” बᱶच, पुणे / DR, ITAT, “A” Bench, Pune. 6. गाडᭅफ़ाइल / Guard File. ITA No.787/PUN/2023 Mr.Hemant Madhukar Naik [A] 5 आदेशानुसार / BY ORDER, // TRUE COPY // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे/ITAT, Pune.