Preeti Kamalkant Tibrewala, Nashik V. Income-Tax Officer, Ward 2(4), Nashik

ITA 924/PUN/2022

AI Insights

This case involves an appeal by Preeti Kamalkant Tibrewala against an ex parte assessment order passed by the Income Tax Officer (ITO), Ward-2(4), Nashik, which was later upheld by the CIT(A) in a National Faceless Appeal Centre (NFAC) decision. The original assessment determined the total income of the assessee at Rs. 47,89,500, significantly higher than the Rs. 11,27,800 declared by the assessee for the assessment year 2012-13. Both the initial assessment and the CIT(A)'s order were passed in the absence of the assessee, leading to the Tribunal's decision to set aside the order and remand the case for a fresh assessment.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137683 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 28-02-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 18-12-2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT आयकर अपील सं. /ITA No. 924/PUN/2022 नधा रण वष / Assessment Year : 2012-13 Preeti Kamalkant Tibrewala, Ground Floor Komal Plaza Building, Next to Quality Inn Hotel, Shivaji Nagar, Near Inox, Nashik-Pune Road, Nashik 422 006, Maharashtra PAN : ACKPT3526A Vs. ITO, Ward-2(4), Nashik Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP : This appeal by the assessee arises out of the order dated 09-11-2022 passed by CIT(A) in National Faceless Appeal Centre (NFAC), Delhi u/s.250 of the Act in relation to the assessment year 2012-13. 2. I have heard the ld. DR and gone through the relevant material on record. There is no appearance from the side of assessee despite notices. I, therefore, proceed to dispose of the appeal ex parte qua the assessee on merits Assessee by None Revenue by Shri Akhilesh Srivastava Date of hearing 01-03-2023 Date of pronouncement 01-03-2023 ITA No. 924/PUN/2022 Preeti Kamalkant Tibrewala 2 3. 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.47,89,500/- as against Rs.11,27,800/- declared by the assessee. The ld. CIT(A) also passed ex parte order in the absence of the assessee. Para No.7 of the impugned order records the said finding. In view of the above factual scenario 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 of her point of view in the fresh assessment. 4. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 01 st March, 2023. Sd/- (R.S.SYAL) उपा य / VICE PRESIDENT प ु णे Pune; दनांक Dated : 01 st March, 2023 Satish ITA No. 924/PUN/2022 Preeti Kamalkant Tibrewala 3 आदेश की ितिलिप अ ेिषत/Copy of the Order is forwarded to: 1. अपीलाथ / The Appellant; 2. 3. थ / The Respondent The Pr.CIT concerned 4. 5. DR, ITAT, ‘SMC’ Bench, Pune गाड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 01-03-2023 Sr.PS 2. Draft placed before author 01-03-2023 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. *