JAVID IBRAHIM SHAIKH,MALEGAON V. ITO WARD-2(1), NASHIK, NASHIK

ITA 2670/PUN/2024

AI Insights

This case involves an appeal by the assessee, Javid Ibrahim Shaikh, against the order of the CIT(A) National Faceless Appeal Centre, Delhi, which was itself based on an assessment order passed by the Income Tax Officer, Ward 2(1), Nashik. The appeal was initially dismissed ex-parte by the CIT(A), leading to the current appeal before the ITAT. The primary contention was regarding the addition of Rs. 13,11,500 to the assessee's income, which was alleged to be unjust and without proper jurisdiction. The ITAT found that the CIT(A) had not addressed the merits of the case and thus remitted the matter back for a thorough examination.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 36199 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-02-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Other Referred Cases: Pr.CIT(Central) Vs. Premkumar Arjundas Luthra (HUF)
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHISHEK MESHR AM
• Assessee Lawyers: PRAMOD S. SHINGTE
• Keywords: Condonation of delay; Set aside; Reasonable cause
• Section: 250

Judgement Text

"आयकर अपीलीय अधिकरण \"एस एम सी\" न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL \"SMC\" BENCH, PUNE BEFORE Dr. MANISH BORAD, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2670/PUN/2024 धििाारण वषा / Assessment Year : 2015-2016 Javid Ibrahim Shaikh S. No. 203, P. No. 79, Near Hajra Masjid, AQSA Colony, Malegaon- 423203 Maharashtra PAN-CHTPS3722B V/s ITO, Ward 2(1), Nashik Appellant Respondent Assessee by : Shri Pramod S. Shingte Revenue by : Shri Abhishek Meshram Addl. CIT Date of hearing : 12.02.2025 Date of pronouncement : 20.02.2025 आदेश/ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : This appeal by the assessee pertaining to Assessment Year 2015- 16 is directed against the order dated 10.06.2024 passed by the Commissioner of Income Tax Appeals, CIT(A) National Faceless Appeal Centre, (NFAC) Delhi u/s. 250 of the Income-tax Act, 1961 (herein after also called ‘the Act’) which in turn is arising out of the Assessment Order passed u/s.143(3) dated 29.12.2017. 2. The Assessee has raised following grounds of appeal:- 1. On the basis of facts, in the circumstances of the case the order passed by the Add CIT (A), Indore may please be set aside. 2. On the basis of facts and as per law the Assessment order passed by the Income Tax Officer, Ward 2(1), Nashik may please be quashed being without jurisdiction. 3. On the basis of facts and in the circumstances of the case, the addition of Rs. 13,11,500/- made on account of cash deposited in bank account may please be deleted as during the course of assessment proceedings the AO has raised query as regards the transactions not pertaining to the year under appeal. 2 ITA No.2670/PUN/2024 4. On the basis of facts, in the circumstances of the case and as per law the addition of Rs. 13,11,500/- confirmed by Addl. CIT (Appeals), Indore on account of cash deposited in bank account is unjust and the same may please be deleted. 5. The appellant craves for the addition, deletion, alteration, modification of the above grounds of appeal. 3. Registry has informed that the instant appeal is delayed by 177 days. Application for condonation of delay alongwith an affidavit has been filed. Perusal of the same indicates that the delay was on account of non receipt of the impugned order by the assessee on time. It is noticed that the e-mail id mentioned in form 35 was [e-mail] but the impugned order was sent by CIT(A) on another e-mail id [e-mail]. We find this to be a reasonable cause and therefore condone the delay by 177 days and proceed to adjudicate the appeal. 4. At the outset ld. counsel for the assessee submitted that the impugned order is ex-parte quo assessee and ld. CIT(A) has dismissed the assessee’s appeal without dwelling into the merits of the case. Prayer made for restoring the issue on merit to the file of ld. CIT(A). On the other hand, ld. DR supported the order of lower authorities. 5. We have heard the rival contentions and perused the record placed before us. On Perusal of the impugned orders, reveals that they are passed ex- parte qua the assessee. The Id. CIT(A) has merely dismissed the appeal in limine, without discussing anything on merits of the issues. The settled position of law mandates that the ld.CIT(A) should dispose of the appeal by adjudicating the issues raised in appeal on merits as contemplated u/s.250(6) of the Act. In this regard, reference is being made to a decision of the Hon'ble Bombay High Court in the case of Pr.CIT(Central) Vs. Premkumar Arjundas Luthra (HUF) Bombay/(2017) 297 CTR 614 (Bombay) wherein it was held that Id.CIT(A) NFAC is obliged to dispose of the appeal on merits even in an ex-parte order. Considering the totality of the facts of the case and the submissions made by the Id. Counsel for the assessee and there being no objection from the side of ld. Departmental Representative, we in the interest of justice deem it proper to give an opportunity to the assessee. In view thereof without dwelling into merits of the issue, the issues on merits in the 3 ITA No.2670/PUN/2024 instant appeals are being remitted to the file of Id.CIT(A) for denovo adjudication. Assessee is at liberty to file any evidence as it deems expedient and ld.CIT(A) shall consider all the submissions of the assessee and pass the orders in conformity with the provisions envisaged u/s.250(6) of the Act. Assessee is also directed to provide proper email id to the department for receiving the hearing notices from the ITBA portal. Assessee is further directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause, failing which the Id.CIT(A) shall be free to proceed in accordance with law. Findings of the ld.CIT(A) are set aside and effective grounds of appeal raised by the assessee for the year under appeal are allowed for statistical purposes. 6. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on this 20th day of February, 2025. Sd/- Sd/- (ASTHA CHANDRA) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे/ Pune; दििांक / Dated: 20th February, 2025. Neeta आिेश की प्रधिधलधप अग्रेधषि / Copy of the Order forwarded to: 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The Pr. CIT concerned. 4. धवभागीय प्रधिधिधि, आयकर अपीलीय अधिकरण, \"SMC\" बेंच, पुणे / DR, ITAT, \"SMC\" Bench, Pune. 5. गार्ा फाइल / Guard File. आिेशािुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अधिकरण, पुणे / ITAT, Pune. "