RAM SINGH MEWADA, Bhopal V. Income Tax Officer Ward 1(1) , Aurangabad

ITA 960/PUN/2022

AI Insights

The case involves Ram Singh Mewada, the appellant, who appealed against an ex parte order passed by the CIT(A) regarding the assessment year 2019-20. The appeal was initially time-barred by 50 days, for which the assessee provided an affidavit explaining the delay due to his son's serious health condition. The Tribunal found the reasons for the delay satisfactory and admitted the appeal for disposal on merits. The core issue in the appeal was the disallowance of tax relief claimed under section 89 of the Income-tax Act, amounting to Rs.3,99,547. The Tribunal decided to set aside the CIT(A)'s order and remand the case for a fresh hearing, allowing the assessee to present any fresh evidence.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124185 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-03-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 13-03-2023
• Assessment Year: 2019-2020
• Appeal Filed On: 27-12-2022
• 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.960/PUN/2022 नधा रण वष / Assessment Year : 2019-20 Ram Singh Mewada, LIG 224, Shrikrishna Puram, Near VJVM School Samardha, Bhopal, Madhya Pradesh – 462047 PAN : ABGPM7583H Vs. ITO, Ward-1(1), Aurangabad Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP: This appeal by the assessee arises out of the ex parte order dated 09-09-2022 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 2019-20. 2. The appeal is time barred by 50 days. The assessee has filed an affidavit explaining the reasons. I am satisfied with the reasons so stated. The delay is, therefore, condoned and the appeal is admitted for disposal on merits. Assessee by Ms. Arrchena Shetty Revenue by Shri Mahesh Jasnani Date of hearing 14-03-2023 Date of pronouncement 15-03-2023 ITA No. 960/PUN/2022 Ram Singh Mewada 2 3. At the outset, the ld. AR submitted that the son of assessee, aged 14 years, has been diagnosed with Blood Cancer since August, 2022 onwards. The assessee was looking after his treatment and hospitalization and therefore, could not attend the proceedings before the ld. CIT(A). The absence of the assessee was beyond his control. Therefore, a prayer was made to grant another opportunity to represent the case before the ld. CIT(A). 4. I 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 u/s.143(3) of the Act disallowing tax relief claimed u/s.89 amounting to Rs.3,99,547/-. The ld. CIT(A) passed the order ex parte dismissing the appeal of the assessee. I am satisfied with the reasons adduced by the assessee for absence. Under these circumstances, 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 ld. CIT(A) with a direction to decide the appeal 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 his point of view in the fresh assessment. ITA No. 960/PUN/2022 Ram Singh Mewada 3 5. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 15 th March, 2023. Sd/- ( R.S.SYAL) VICE PRESIDENT पुणे Pune; िदनांक Dated : 15 th March, 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, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune ITA No. 960/PUN/2022 Ram Singh Mewada 4 Date 1. Draft dictated on 14-03-2023 Sr.PS 2. Draft placed before author 14-03-2023 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. *