Abbas Tayebali Harnesswalla, Pune V. Income Tax Officer, Ward-6(1), Pune, Pune

ITA 805/PUN/2023

AI Insights

The case involves Abbas Tayebali Harnesswalla, an 84-year-old senior citizen, who appealed against the order of the Commissioner of Income Tax (Appeals) at the National Faceless Appeal Centre for the assessment year 2015-16. The primary contention was the non-receipt of notices from the CIT(A), which led to the assessee's inability to respond or provide necessary documents during the initial proceedings. The Tribunal acknowledged the assessee's age and health condition, which contributed to his unfamiliarity with the e-filing system and resulted in the non-receipt of notices. Consequently, the Tribunal decided to set aside the CIT(A)'s order and remand the case for a fresh assessment, ensuring the assessee is given a fair opportunity to present his case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 134424 (ITAT-PUNE)
• Duration Of Justice: 16 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: 2015-2016
• Appeal Filed On: 10-07-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• 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.805/PUN/2023 िनधाᭅरण वषᭅ / Assessment Year : 2015-16 Abbas Tayebali Harnesswalla, S.No.251-252, Jedhe Park, Maharashtra – 411011. PAN: AAPPH 6761 C V s The Income Tax Officer, Ward-6(1), Pune. Appellant / Assessee Respondent / Revenue Assessee by Shri Nikhil S. Pathak – AR 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. 2015-16 dated 30.05.2023. 2. At the outset of hearing, the ld.Authorised Representative(ld.AR) for the assessee submitted a copy of ITA No.805/PUN/2023 Abbas Tayebali Harnesswalla [A] 2 affidavit filed by the assessee. The relevant part of the affidavit is reproduced here as under : “3] I hereby state that I am a Senior Citizen and almost bedridden. I am not very well conversant with the E - filing portal of the Income Tax Dept. I do not have a regular accountant and hence, I did not check the E - filing portal. I further like to state that I did not receive any notice of the learned CIT(A) either by post or through mail and since I did not check the Income Tax Portal, I was not aware of the notices being issued by the learned CIT(A). Accordingly, I affirm that due to non receipt of the notices, I could not file my reply before the learned CIT(A).” 3. The ld.AR requested that one more opportunity may be given to the assessee to file all necessary details. 4. On the other hand, the ld.Departmental Representative of the Revenue relied on the orders of Lower Authorities. 5. We have heard both the parties and perused the records. It is observed that assessee is a Senior Citizen aged 84 years. It is also observed that ld.CIT(A) has confirmed the addition only on the ground that assessee failed to submit the details. In these facts and circumstances of the case, order of ld.CIT(A) is set- aside for denovo adjudication to the ld.CIT(A). The ld.CIT(A) shall provide necessary opportunity to the assessee to file all the ITA No.805/PUN/2023 Abbas Tayebali Harnesswalla [A] 3 necessary documents and opportunity of being heard to the assessee. Accordingly, appeal is 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. आदेशानुसार / BY ORDER, // TRUE COPY // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे/ITAT, Pune.