Nilesh Kisanrao Bandal, Pune V. Deputy Commissioner of Income-Tax, Circle -2, Pune

ITA 848/PUN/2022

AI Insights

The case involves an appeal by the assessee, Nilesh Kisanrao Bandal, against the order passed by the ld. CIT(A) in the National Faceless Appeal Centre, Delhi, concerning the assessment year 2011-12. The Assessing Officer (AO) had completed the assessment under section 143 of the Income-tax Act, 1961, determining the total income at Rs.81,37,094 as opposed to the income returned at Rs.76,57,094. The CIT(A) dismissed the appeal ex-parte as the assessee failed to avail the opportunities provided. The assessee's representative argued that the assessee was prevented from attending the proceedings due to reasons beyond his control and requested a fresh opportunity to present the case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137739 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-01-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 22-01-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 27-11-2022
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Assessee Lawyers: CHETAN L. MARU
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, ‘A’ PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA No.848/PUN/2022 निर्धारण वषा / Assessment Year : 2011-12 Nilesh Kisanrao Bandal, Office No.1, Bandal Capital, Near PMT Depot, Paud Road, Kothrud, Pune 411 038 Maharashtra PAN : AEQPB0988L Vs. DCIT, Circle-2, Pune Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP : This appeal by the assessee is directed against the order dated 07-10-2022 passed by the ld. CIT(A) in National Faceless Appeal Centre, Delhi u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) in relation to the assessment year 2011-12. 2. We have heard both the sides and gone through the relevant material on record. It is seen that the AO completed the assessment u/s.143 of the Act determining the total income at Rs.81,37,094/- as against the income returned at Rs.76,57,094/-. Assessee by Shri Chetan L. Maru Revenue by Shri Ramnath P. Murkunde Date of hearing 23-01-2023 Date of pronouncement 23-01-2023 ITA No.848/PUN/2022 Nilesh Kisanrao Bandal 2 The ld. CIT(A), in para 3 of the impugned order, has tabled almost four opportunities given to the assessee, which were not availed. He, therefore, proceeded ahead and passed the ex-parte order qua the assessee dismissing the appeal. The ld. AR submitted that the assessee was prevented by certain reasons beyond his control from attending the proceedings before the ld. CIT(A). A request was made for giving a fresh opportunity for putting forth the necessary details facilitating the making of the assessment in a lawful manner. In view of the facts obtaining in the extant case, we deem it appropriate to set aside the impugned order and remit the matter to the file of the ld. CIT(A) with a direction to dispose of the appeal on merits after allowing reasonable opportunity of hearing to the assessee. Needless to say, the assessee will be at liberty to lead any fresh evidence as he considers expedient for his case. 3. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 23 rd January, 2023. Sd/- Sd/- (S.S. VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; ददन ांक Dated : 23 rd January, 2023 सतीश ITA No.848/PUN/2022 Nilesh Kisanrao Bandal 3 आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपील थी / The Appellant; 2. प्रत्यथी / The Respondent 3. The CIT(A) concerned 4. 5. The Pr. CIT concerned DR, ITAT, ‘A’ Bench, Pune 6. ग र्ड फ ईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अदधकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 23-01-2023 Sr.PS 2. Draft placed before author 23-01-2023 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. *