Tanaji Annasaheb Patil, Nashik V. The Assistant Commissioner of Income Tax, Circle-2, , Nashik

ITA 951/PUN/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 4425 (ITAT-PUNE)
• Duration Of Justice: 4 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-01-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 01-01-2024
• Assessment Year: 2014-2015
• Appeal Filed On: 27-08-2023
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, ‘B’ PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA No.951/PUN/2023 नधा रण वष / Assessment Year : 2014-15 Tanaji Annasaheb Patil, Chetan Enterprises, Shop No.4,Tip Top Plaza, XLO Point, MIDC, Ambad, Nashik – 422 010 Maharashtra PAN : AGVPP0769J Vs. ACIT, Circle-2, Nashik Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP : This appeal by the assessee is directed against the ex parte order dated 28-07-2023 passed by the CIT(A) in National Faceless Appeal Centre (NFAC), Delhi in relation to the assessment year 2014-15. 2. We 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 143(3) of the Act determining total income at Rs.1.46 crore as against the returned income at Rs.27.70 lakh. The ld. CIT(A) dismissed the appeal by means of an ex parte order in the Assessee by Shri Sanket Joshi Revenue by Shri M.G. Jasnani Date of hearing 02-01-2024 Date of pronouncement 02-01-2024 ITA No.951/PUN/2023 Tanaji Annasaheb Patil 2 absence of the assessee. The ld. AR submitted that the assessee’s case could not be represented before the ld. first appellate authority because the notices were issued at the e-mail id of the earlier counsel who was associated with the assessee at the assessment stage, is no more. He thus prayed for granting another opportunity. In view of the facts obtaining in the instant case, we are 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 ld. CIT(A) with a direction to decide the appeal afresh as per law after allowing a reasonable opportunity of hearing to the assessee. We order accordingly. The ld. AR has undertaken that the assessee will render full assistance to the ld. first appellate authority in such fresh proceedings. Needless to say, the assessee will be at liberty to lead any fresh evidence in support of his case in the fresh proceedings . 3. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 02 nd January, 2024. Sd/- Sd/- ( PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; िदनांक Dated : 02 nd January, 2024. सतीश ITA No.951/PUN/2023 Tanaji Annasaheb Patil 3 आदेश की ितिलिप अ ेिषत/Copy of the Order is forwarded to: 1. अपीलाथ / The Appellant; 2. थ / The respondent 3. The CIT concerned 4. DR, ITAT, ‘B’ Bench, Pune 5. गाड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 02-01-2024 Sr.PS 2. Draft placed before author 02-01-2024 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.