Sunil Dhanraj Shivnani, Pune V. Deputy Commissioner of Income-tax, Circle - 3, Pune

ITA 795/PUN/2018

AI Insights

This case involves an appeal by Shri Sunil D. Shivnani against the order of the Commissioner of Income Tax (Appeals)-3, Pune, which was dated 09-02-2018 for the assessment year 2013-14. The original order was ex parte as the assessee failed to attend the hearings despite several opportunities. The Tribunal, upon reviewing the circumstances of the non-compliance, decided to remand the case back to the CIT(A) for a fresh decision, emphasizing the need to provide one final opportunity to the assessee under the welfare legislation of the Income-tax Act.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 124337 (ITAT-PUNE)
• Duration Of Justice: 9 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-11-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 23-11-2022
• Assessment Year: misc
• Appeal Filed On: 02-02-2022
• Laws Referred To: Income-tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA No. 795/PUN/2018 : A.Y. 2013-14 Shri Sunil D. Shivnani Shop No. 1/ 2 Ishana 4, Paud Road, Opp. Lohia Jain IT Park PUNE – 411 038 PAN: ACEPS 2462 C Appellant Vs. The Dy. C.I.T. Circle 3, Pune Respondent Appellant by : Shri B.C. Malakar Respondent by : Shri Ramnath P. Murkunde Date of Hearing : 24-11-2022 Date of Pronouncement : 25-11-2022 ORDER PER PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER This appeal preferred by the assessee emanates from order of the ld. Commissioner of Income Tax (Appeals)-3, Pune dated 09-02-2018 for A.Y. 2013-14 as per the grounds of appeal on record. 2. Parties heard and the order is pronounced in the Open Court. 3. It is observed from the order of the ld. CIT(A) dated 09-02-2018 that it is an ex parte order. That, as evident from para 5 of the said order, several opportunities were provided to the assessee. The assessee has not attended the hearing before the ld. CIT(A). The ld. CIT(A) has therefore, not got an opportunity to substantially decide the rights and liabilities of the parties in this case. When the matter had come up for hearing before us on an earlier occasion, we had directed the ld. Counsel for the assessee to submit the reasons for non-compliance before the first appellate authority by filing an Affidavit. The ld. Counsel for the assessee has now complied with the 2 ITA No. 795/PUN/2018 Shri Sunil D. Shivani A.Y. 2013-14 directions of the Bench and has filed an Affidavit submitting the reasons for non-compliance of hearing notices before the ld. CIT(A). 4. We have gone through the contents of the said Affidavit and find that it is a fit case to remand the matter back to the file of the ld. CIT(A) for fresh adjudication as per law. The reasons contained in the Affidavit brings out the fact that the non-compliance of hearing notices before the ld. CIT(A) was neither intentional nor deliberate and absolutely circumstantial. The Income-tax Act being a welfare legislation, we are of the considered view that one final opportunity should be given to the assessee. We set aside the order of the ld. CIT(A) and remand the matter back to his file to re-adjudicate as per law and at the same time, we also direct the assessee to be present before the ld. CIT(A) with all relevant documents and evidences for substantially representing his case on merits. Grounds of appeal of the assessee are allowed for statistical purposes. 5. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on this 25 th day of November, 2022 Sd/- sd/- (INTURI RAM RAO) (PARTHA SARATHI CHAUDHURY) ACCOUNTANT MEMBER JUDICIAL MEMBER Pune; Dated, the ___ November 2022 Ankam 3 ITA No. 795/PUN/2018 Shri Sunil D. Shivani A.Y. 2013-14 Copy of the Order forwarded to : 1. The Appellant. 2. The Respondent. 3. The Pr. CIT 2 Pune 4. The CIT(A)-3 Pune 5. D.R. ITAT ‘A’ Bench 5. Guard File BY ORDER, Sr. Private Secretary ITAT, Pune. /// TRUE COPY /// 4 ITA No. 795/PUN/2018 Shri Sunil D. Shivani A.Y. 2013-14 1 Draft dictated on 22-11-2022 Sr.PS/PS 2 Draft placed before author 22-11-2022 Sr.PS/PS 3 Draft proposed and placed before the second Member JM/AM 4 Draft discussed/approved by second Member AM/JM 5 Approved draft comes to the Sr. PS/PS Sr.PS/PS 6 Kept for pronouncement on 23-11-2022 Sr.PS/PS 7 Date of uploading of order 23-11-2022 Sr.PS/PS 8 File sent to Bench Clerk 23-11-2022 Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order