Jayant Narayan Shrikhande, Pune V. Income Tax Officer, Ward-9(4), Pune, Pune

ITA 994/PUN/2023

AI Insights

The case involves an appeal by Jayant Narayan Shrikhande against an ex parte order from the National Faceless Appeal Centre (NFAC), Delhi, concerning the assessment year 2010-11. The original assessment was made under sections 144 and 147 of the Income-tax Act, 1961, with a total income assessed at Rs.36,32,072. Both the initial assessment and the first appeal were conducted ex parte due to the non-appearance of the assessee. The Tribunal, considering the circumstances, decided to set aside the NFAC's order and remand the case back to the AO for a fresh assessment, allowing the assessee to present any evidence deemed necessary.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124187 (ITAT-PUNE)
• Duration Of Justice: 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-10-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 11-09-2023
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: KUMAR ARVIND BHARDWAJ
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT आयकर अपील सं. /ITA No.994/PUN/2023 नधा रण वष / Assessment Year : 2010-11 Jayant Narayan Shrikhande, 431/3, Chaitanya Ganesh Nagar, Thergaon, Chinchwad, Pune 411 033 Maharashtra PAN : ACOPS8038E Vs. ITO, Ward-9(4), Pune Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP: This appeal by the assessee arises out of the ex parte order dated 31-08-2023 passed by the National Faceless Appeal Centre (NFAC), Delhi u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) in relation to the assessment year 2010-11. 2. There is no appearance from the side of the assessee despite notice. I am, therefore, proceeding to dispose of the appeal ex parte qua the assessee. 3. After hearing the ld. Departmental Representative and perusing the relevant material on record, it is seen that the assessment in this Assessee by None Revenue by Shri Kumar Arvind Bhardwaj Date of hearing 03-10-2023 Date of pronouncement 03-10-2023 ITA No. 994/PUN/2023 Jayant Narayan Shrikhande 2 case was made u/s.144 r.w.s.147 of the Act assessing total income at Rs.36,32,072/-. In the absence of the assessee’s participation in the first appellate proceedings, the ld.CIT(A) also dismissed the appeal of the assessee in limine. It is therefore, ostensible that not only the assessment was made ex parte , but the first appeal also came to be dismissed ex parte. In the hue of above factual panorama, I am of the considered opinion that it would be just and fair if the impugned order is set aside and the matter is restored to the file of the AO for passing a fresh assessment order, after allowing a reasonable opportunity of hearing to the assessee. I order accordingly. In such fresh proceedings, the assessee will be at liberty to lead any evidence as he considers expedient for the case. 4. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 03 rd October, 2023. Sd/- (R.S.SYAL) VICE PRESIDENT प ु णे Pune; दनांक Dated : 03 rd October, 2023 Satish ITA No. 994/PUN/2023 Jayant Narayan Shrikhande 3 आदेश क त ल प अ े षत/Copy of the Order is forwarded to: 1. अपीलाथ / The Appellant; 2. यथ / The Respondent; 3. The Pr.CIT concerned 4. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, SMC, Pune / DR, ITAT, Pune 5. गाड फाईल / Guard file आदेशान ु सार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 03-10-2023 Sr.PS 2. Draft placed before author 03-10-2023 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. *