Narayan Dattarao Giram, Parbhani V. Income Tax Officer, Ward-1(5), Aurangabad, Aurangabad

ITA 995/PUN/2023

AI Insights

The case involves Narayan Dattarao Giram, the appellant, who appealed against an ex parte order passed by the National Faceless Appeal Centre (NFAC), Delhi, concerning the assessment year 2011-12. The appeal was initially time-barred by 45 days, but the Tribunal accepted the reasons for the delay as satisfactory and condoned it. The core issue was that both the assessment and the first appellate orders were passed in the absence of the assessee due to a change in his Chartered Accountant and issues with receiving notices. The Tribunal found it just and fair to set aside the impugned order and remit the matter back to the AO for a fresh assessment.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124188 (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: 2011-2012
• 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

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT आयकर अपील सं. /ITA No.995/PUN/2023 नधा रण वष / Assessment Year : 2011-12 Narayan Dattarao Giram, At Post Gopegaon, Pathri, Parbhani – 431 506 Maharashtra PAN : AWQPG2455H Vs. ITO, Ward-1(5), Aurangabad Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP: This appeal by the assessee arises out of the ex parte order dated 31-05-2023 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 2011-12. 2. This appeal is time barred by about 45 days. The assessee has filed an affidavit stating the reasons which led to the late filing. I am satisfied with the reasons so stated. Therefore, the delay is condoned and the instant appeal is admitted for disposal on merits. Assessee by Shri Shubham N. Rathi Revenue by Shri Kumar Arvind Bhardwaj Date of hearing 03-10-2023 Date of pronouncement 03-10-2023 ITA No. 995/PUN/2023 Narayan Dattarao Giram 2 3. Heard the rival submissions and perused the relevant material on record. It is seen that the assessment order in this case was passed u/s.144 r.w.s.147 of the Act determining total income at Rs.13,28,000/-. The ld. CIT(A) also passed ex parte order in the absence of the assessee. The ld. AR submitted that the assessee had changed the Chartered Accountant and the case was not represented before the authorities because of registration of the e-mail id of the previous Chartered Accountant. As such, he could not receive the notices sent by the authorities. He thus prayed for granting another opportunity. In view of the facts obtaining in the instant case where both the assessment as well as the first appellate orders have been passed in the absence of the assessee, 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 his case in the fresh assessment. ITA No. 995/PUN/2023 Narayan Dattarao Giram 3 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 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 ITA No. 995/PUN/2023 Narayan Dattarao Giram 4 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. *