HIndustan Properties, Pune V. The Income Tax Officer, Ward-14(3), Pune

ITA 990/PUN/2023

AI Insights

The case involves Hindustan Properties, the appellant, contesting an ex parte order from the CIT(A) regarding the assessment year 2003-04. The original assessment determined a total income significantly higher than the returned loss, due to non-participation by the assessee. The Tribunal, upon reviewing the circumstances and an affidavit explaining the absence, decided to set aside the CIT(A)'s order and remand the case for a new hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137727 (ITAT-PUNE)
• Duration Of Justice: 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-09-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2003-2004
• Appeal Filed On: 10-09-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, ‘A’ PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA No.990/PUN/2023 नधा रण वष / Assessment Year : 2003-04 Hindustan Properties, Block No.9, Ist Floor, Gera Junction, Lulla Nagar Chowk, Kondhwa, Pune 411 040 Maharashtra PAN : AACFH5376C Vs. ITO, Ward-14(3), Pune Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP : This appeal by the assessee is directed against the ex parte order dated 14-07-2023 passed by the CIT(A) in National Faceless Appeal Centre (NFAC), Delhi in relation to the assessment year 2003-04. 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 u/s.143(3) r.w.s.254 of the Act determining total income at Rs.69,04,450/- as against the returned loss of Rs.2,30,550/-. In the absence of any participation by the assessee, the ld. CIT(A), Assessee by Shri Pramod S. Shingte Revenue by Shri Ramnath P. Murkunde Date of hearing 22-09-2023 Date of pronouncement 22-09-2023 ITA No.990/PUN/2023 Hindustan Properties 2 dismissed the appeal ex parte qua the assessee. Aggrieved thereby, the assessee has approached the Tribunal assailing the impugned order. 3. An affidavit has been filed stating the reasons for absence before the ld. CIT(A), with which we are satisfied. Considering the totality of the facts and circumstances prevailing in the extant case, we are of the considered 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. 4. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 22 nd September, 2023. Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; िदनांक Dated : 22 nd September, 2023 सतीश ITA No.990/PUN/2023 Hindustan Properties 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. DR, ITAT, ‘A’ 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 22-09-2023 Sr.PS 2. Draft placed before author 22-09-2023 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. *