Sanjay Dnyaneshwar Tapkir, Pune V. Assistant Commissioner of Income Tax, Circle-6, Pune, Pune

ITA 877/PUN/2023

AI Insights

The case involves an appeal by Sanjay Dnyaneshwar Tapkir, representing Shivam Developers, against the order of the National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2016-17. The primary contention was the alleged violation of the principles of natural justice by the CIT(A), who dismissed the appeal ex-parte due to non-receipt of any response from the assessee to four notices. The Tribunal found that the assessee was not given a fair opportunity to present its case and thus remanded the matter for fresh consideration.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 132987 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-09-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 07-09-2023
• Assessment Year: 2016-2017
• Appeal Filed On: 06-08-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice

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.877/PUN/2023 धििाारण वर्ा / Assessment Year : 2016-17 Sanjay Dnyaneshwar Tapkir, Shivam Developers, S. No. 185, Ravet Site Name Serean Scape, Charoli – 412105 PAN : AAIPT8806F .......अपीलार्थी / Appellant बिाम / V/s. Asst. Commissioner of Income Tax, Circle – 8, Pune ......प्रत्यर्थी / Respondent Assessee by : N O N E Revenue by : Shri M.G. Jasnani सुिवाई की तारीख / Date of Hearing : 08-09-2023 घोर्णा की तारीख / Date of Pronouncement : 20-09-2023 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : This appeal by the assessee against the order dated 26-06-2023 passed by the National Faceless Appeal Centre, Delhi (“NFAC”) for assessment year 2016-17. 2 ITA No.877/PUN/2023, A.Y. 2016-17 2. We find no representation on behalf of the assessee nor any application filed seeking adjournment. Thus, the assessee called absent and set ex-parte. Therefore, we proceed to dispose off the appeal by hearing the ld. DR and perusing the material available on record. 3. Ground No. 1 raised by the assessee challenging the action of CIT(A) in violating the principles of natural justice. 4. At the outset, we note vide para 4 of the impugned order that the NFAC, Delhi given notice of hearing to the assessee on four occasions, wherein, no reply was filed by the assessee in response to such four notices. Further, vide para (d) of the impugned order in page 4 of the impugned clearly shows there was no evidences filed in support of the claims of the assessee. Having given adequate opportunity to the assessee vide four notices as tabulated in chart at page No. 3 of the impugned order, we note that the CIT(A), NFAC, Delhi dismissed the grounds of appeal of the assessee ex-parte. The ld. DR did not report any objection in remanding the issue to the file of NFAC, Delhi for its fresh consideration. 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. The assessee is liberty to file evidences, if any, in support of its claim. Thus, ground No. 1 raised by the assessee is allowed for statistical purpose. 5. In view of our decision in ground No. 1, the ground Nos. 2, 3 and 4 raised by the assessee becomes infructuous. 3 ITA No.877/PUN/2023, A.Y. 2016-17 6. In the result, the appeal of assessee is allowed for statistical purpose. Order pronounced in the open court on 20 th September, 2023. Sd/- Sd/- (Inturi Rama Rao) (S.S. Viswanethra Ravi) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; ददिांक / Dated : 20 th September, 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