Appeal details
Counselvise Citation
[2023] 140 COUNSELVISE.COM (IT) 132983 (ITAT-PUNE)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
6 month(s) 22 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
28-05-2023
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
B
Next Hearing Date
28-05-2023
Assessment Year
2011-2012
Appeal Filed On
06-11-2022
Judgement Text
आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.801/PUN/2022 धििाारण वर्ा / Assessment Year : 2011-12 M/s. Sarovar Enterprises, Plot No. 114, Sai Pooja, MCCH Society, Panvel-410206 PAN : AAWFS9785N .......अपीलार्थी / Appellant बिाम / V/s. The Income Tax Officer, Ward – 2, Panvel ......प्रत्यर्थी / Respondent Assessee by : Shri Hari Krishan Revenue by : Shri Nitin K. Patil सुिवाई की तारीख / Date of Hearing : 29-05-2023 घोर्णा की तारीख / Date of Pronouncement : 29-05-2023 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : This appeal by the assessee against the order dated 05-09-2022 passed by the National Faceless Appeal Centre, Delhi (“NFAC”) for assessment year 2011-12. 2. We find that this appeal was filed with a delay of 03 days. Upon hearing both the parties, the delay of 03 days is condoned. 2 ITA No.801/PUN/2022, A.Y. 2011-12 3. The assessee raised five grounds of appeal amongst which the only issue emanates for our consideration is as to whether the CIT(A), NFAC, Delhi justified in confirming the assessment order dated 19-03-2014 passed u/s. 143(3) of the Act ex-parte of the assessee. 4. At the outset, we note that the AO made additions on account of non-existent/unproved creditors, unexplained cash credits in capital, unproved loan, interest on capital to partners and remuneration to partners vide para Nos. 4, 5, 6 and 7, respectively of his order. The assessee challenged the same before the CIT(A), NFAC, Delhi by raising grounds which are reproduced at page 2 of the impugned order. The ld. AR submits that there was no occasion for the assessee to substantiate and rebut the claims and findings of AO before the CIT(A), NFAC, Delhi and prayed for an opportunity for the assessee and the assessee is ready to furnish relevant details in support of its contentions before the CIT(A), NFAC, Delhi. 5. The ld. DR fairly conceded that there was no occasion for the assessee before the CIT(A), NFAC, Delhi to substantiate the claim. On perusal of the impugned order, we note that the assessee raised four grounds of appeal before the CIT(A), NFAC, Delhi, challenged the additions made by the AO and all such additions requires necessary evidences for fair adjudication. Admittedly, there was no such assistance from the assessee before the CIT(A), NFAC, Delhi which is evident from para 3 of the impugned order. Therefore, we find force in the arguments of ld. AR that it requires adjudication on remand. Thus, taking into facts and circumstances of the case and in the interest of justice, we deem it proper to remand the matter to the file of CIT(A), NFAC, Delhi for its fresh consideration in view of observations made by us here-in-above. The 3 ITA No.801/PUN/2022, A.Y. 2011-12 assessee is liberty to file evidences, if any, in support of its claim. Thus, the order of CIT(A), NFAC, Delhi is set aside and the grounds raised by the assessee 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 29 th May, 2023. Sd/- Sd/- (Inturi Rama Rao) (S.S. Viswanethra Ravi) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; ददिांक / Dated : 29 th May, 2023. रधव आदेश की प्रधतधलधप अग्रेधर्त / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The concerned CIT, Pune. 4. धवभागीय प्रधतधिधि, आयकर अपीलीय अधिकरण, “बी” बेंच, पुणे / DR, ITAT, “B” Bench, Pune. 5. गार्ा फ़ाइल / Guard File. //सत्याधपत प्रधत// True Copy// आदेशािुसार / BY ORDER, वररष्ठ धिजी सधचव / Sr. Private Secretary आयकर अपीलीय अधिकरण ,पुणे / ITAT, Pune
AI Insights
This case involves an appeal by M/s. Sarovar Enterprises against the order of the National Faceless Appeal Centre (NFAC), Delhi, concerning the assessment year 2011-12. The primary issue was the confirmation of the assessment order dated 19-03-2014 passed under section 143(3) of the Income Tax Act, which was done ex-parte. The AO had made several additions to the assessee's income, including non-existent/unproved creditors, unexplained cash credits in capital, unproved loan, interest on capital to partners, and remuneration to partners. The assessee contested these additions but was not provided an adequate opportunity to present its case before the CIT(A). The Tribunal, acknowledging the procedural oversight, remanded the case back to the CIT(A) for a fair hearing.
