Subhash Tulshidas Bhandari, Jalna V. Income-tax Officer, ward 2, Jalna

ITA 830/PUN/2022

AI Insights

The case involves Subhash Tulshidas Bhandari, the appellant, contesting an ex parte assessment order passed under section 144 of the Income Tax Act, which determined his total income for the assessment year 2012-13 at Rs. 14,47,000 as opposed to a nil income. Both the initial assessment and the subsequent order by the CIT(A) were passed in the absence of the assessee, who was reportedly not given a proper opportunity to be heard due to reasons beyond his control. The Tribunal, considering the circumstances and the submissions made, decided to set aside the previous orders and remand the case back to the AO for a fresh assessment, allowing the assessee to present his case and any fresh evidence.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124175 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-02-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 23-02-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 20-11-2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Assessee Lawyers: HARSHIT S. KABRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT आयकर अपील सं. /ITA No.830/PUN/2022 नधा रण वष / Assessment Year : 2012-13 Subhash Tulshidas Bhandari, Vrindavan Apartment, Rukhamani Nagar, Head Post Office Road, Jalna 431 203, Maharashtra PAN : APPPB9360Q Vs. ITO, Ward-2 Jalna Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP: This appeal by the assessee arises out of the order dated 28-09-2022 passed by the CIT(A) in National Faceless Appeal Centre, Delhi in relation to the assessment year 2012-13. 2. I have heard both the sides and gone through the relevant material on record. It is seen that the assessment order in this case was passed ex parte u/s.144 of the Act determining total income at Rs.14,47,000/- as against Nil income. The ld. CIT(A) also passed the ex parte in the absence of the assessee. The ld. AR submitted that the assessee was not given proper opportunity of being heard at both the Assessee by Shri Harshit S. Kabra Revenue by Shri Ramnath P. Murkunde Date of hearing 24-02-2023 Date of pronouncement 24-02-2023 ITA No. 830/PUN/2022 Subhash Tulshidas Bhandari 2 levels and the absence of the assessee was due to reasons beyond his control. It was, therefore, prayed that another opportunity be accorded to the assessee to represent his case in a proper manner. The ld. AR undertook that the assessee will put in proper representation before the AO if the matter is restored. In view of the above factual background prevailing in the extant case, I am of the opinion that it would be just and fair if the impugned order is set-aside and the matter is remitted to the file of the AO with a direction to pass the assessment order afresh as per law after allowing a reasonable opportunity of hearing to the assessee. I order accordingly. Needless to say, the assessee will be at liberty to lead any fresh evidence in support his point of view in the fresh assessment. 3. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 24 th February, 2023. Sd/- (R.S.SYAL) VICE PRESIDENT प ु णे Pune; दनांक Dated : 24 th February, 2023 Satish ITA No. 830/PUN/2022 Subhash Tulshidas Bhandari 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 Pr. CIT concerned 4. 5. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, SMC, Pune / DR, ITAT, Pune गाड फाईल / Guard file आदेशान ु सार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 24-02-2023 Sr.PS 2. Draft placed before author 24-02-2023 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. *