Mr. Vishal Ashok Caugera, Pune V. Income Tax Officer, Ward-6(3), Pune, Pune

ITA 922/PUN/2023

AI Insights

The case involves an appeal by Vishal Ashok Chugera against an ex parte order from the CIT(A) concerning the assessment year 2016-17. The original assessment determined the total income of the assessee at Rs.28,73,170, significantly higher than the returned income of Rs.18,59,990. The CIT(A) dismissed the appeal due to the assessee's noncompliance and failure to provide supporting documents or explanations during the appellate proceedings. Aggrieved by this decision, the assessee approached the Income Tax Appellate Tribunal, which found it just and fair to set aside the ex parte order and remand the case back to the CIT(A) for a fresh hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124179 (ITAT-PUNE)
• Duration Of Justice: 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2016-2017
• Appeal Filed On: 20-08-2023
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT आयकर अपील सं. /ITA No.922/PUN/2023 नधा रण वष / Assessment Year : 2016-17 Vishal Ashok Chugera, C/o. Parag Lodge, 327/A Na, Pratima Chambers, Laxmi Road, Pune 411 002 Maharashtra PAN : AAMPC1344D Vs. ITO, Ward-6(3), Pune Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP: This appeal by the assessee arises out of the ex parte order dated 28-07-2023 passed by the 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 2016-17. 2. There is no appearance from the side of assessee despite notice. I am, therefore, proceeding to dispose off the appeal ex parte qua the assessee. 3. It is seen that the assessment order in this case was passed u/s. 143(3) of the Act determining total income at Rs.28,73,170/- as Assessee by None Revenue by Shri Akhilesh Srivastava Date of hearing 29-08-2023 Date of pronouncement 29-08-2023 ITA No. 922/PUN/2023 Vishal Ashok Chugera 2 against the returned income at Rs.18,59,990/-. The ld. CIT(A), in para No.4.4 of the impugned order, noted that: `Considering the above facts and the records available, it is established that the appellant was provided many opportunities of being heard. However, the appellant has remained noncompliant. No material fact has been brought on record in support of the grounds of appeal or to rebut the findings of the Assessing Officer (AO). The appellant in spite of being given ample opportunities during appellate proceedings, failed to offer any explanation/supporting documents in respect of grounds of appeal raised by the appellant. I have carefully considered the assessment order and since the appellant has not furnished any documentary evidence in support of the grounds of appeal filed by the appellant, I do not find any reason to interfere with the order of the AO.’ He thus eventually dismissed the appeal of the assessee. Aggrieved thereby, the assessee has approached the Tribunal. 4. After hearing the ld. DR and considering the entirety of facts and circumstances of the case, I am of the considered opinion that it would be just and fair if the impugned order, being an ex parte, is set-aside and the matter is remitted to the file of the ld. CIT(A) with a direction to decide the appeal afresh as per law after allowing a ITA No. 922/PUN/2023 Vishal Ashok Chugera 3 reasonable opportunity of hearing to the assessee. I order accordingly. 5. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 29 th August, 2023. Sd/- ( R.S.SYAL) VICE PRESIDENT पुणे Pune; िदनांक Dated : 29 th August, 2023 सतीश आदेश की ितिलिप अ ेिषत/Copy of the Order is forwarded to : 1. अपीलाथ / The Appellant; 2. थ / The Respondent 3. 4. 5. The Pr.CIT concerned DR, ITAT, ‘SMC’ Bench, Pune गाड फाईल / Guard file. आदेशानुसार/ BY ORDER, // Tue Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune ITA No. 922/PUN/2023 Vishal Ashok Chugera 4 Date 1. Draft dictated on 29-08-2023 Sr.PS 2. Draft placed before author 29-08-2023 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. *