MA AMDAR SHRI RADHAKRUSHNA VIKHE PATIL SAHAKAR TRUST VAHATUK SANSTHA MARYAD,AHMEDNAGAR V. ITO, WARD 1, AHMEDNAGAR

ITA 50/PUN/2025

AI Insights

The case involves Ma Amdar Shri Radhakrushna Vikhe Patil Sahakar Trust Vahatuk Sanstha Maryad, the appellant, against the Income Tax Department, National e-Assessment Centre, Delhi, the respondent. The appeal was directed against the order of the Ld. CIT(A)/NFAC dated 24.11.2023 for the assessment year 2018-19. The primary issue was the alleged lack of proper opportunity for the assessee to present their case, as the notices for the hearing were sent to an outdated email address of a former tax consultant rather than the official one listed in their tax forms. The tribunal, acknowledging the procedural error, decided to remand the case back to the CIT(A) for a fresh hearing, ensuring that the assessee is given a fair opportunity to present their case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 471154 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2018-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANOJ TRIPATHI
• Keywords: Reasonable cause

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.50/PUN/2025 िनधाᭅरण वषᭅ / Assessment Year : 2018-19 Ma Amdar Shri Radhakrushna Vikhe Patil Sahakar Trust Vahatuk Sanstha Maryad, 1, AP Pravaranagar, Rahata, Ahmednagar- 413712. PAN : AAAAM6484F Vs. Income Tax Department, National e-Assessment Centre, Delhi. Appellant Respondent आदेश / ORDER PER S. S. VISWANETHRA RAVI, JM: This appeal filed at the instance of assessee is directed against the order of Ld. CIT(A)/NFAC dated 24.11.2023 pertaining to assessment year 2018-19. 2. When the case was called for, none appeared on behalf of the assessee. Even on previous date of hearing fixed on 24.02.2025 none appeared. We therefore proceed to adjudicate the appeal with Assessee by : None Revenue by : Shri Manoj Tripathi Date of hearing : 19.03.2025 Date of pronouncement : 28.03.2025 ITA No.50/PUN/2025 2 the able assistance of Ld. Departmental Representative and available records. 3. Our attention was drawn to ground no.1 wherein it has been stated that the assessee was not provided proper opportunity of hearing by Ld. CIT(A)/NFAC as the notices of hearing were issued on email ID of the erstwhile tax consultant and not on the official email ID mentioned in Form No.35. 4. Ld. DR raised no objection if the matter is remanded back to Ld. CIT(A)/NFAC for fresh adjudication. 5. We have heard Ld. DR and perused the records placed before us. On perusal of the impugned order dated 24.11.2023, we note that the assessee could not plead its case by filing various details. Ground no.1 raised in the instant appeal also indicates that the notices of hearing were not sent on the email ID mentioned in the Form No.35 rather it was sent on the email ID of previous tax consultant appearing on the portal. For this reason, there was no proper opportunity given to the assessee to plead its case. Therefore, in the interest of justice and being fair to both the parties, we restore the issue raised on merits to the file of Ld. CIT(A)/NFAC for fresh adjudication. Reasonable opportunity of hearing to be given to assessee who shall also remain vigilant and ITA No.50/PUN/2025 3 should not take adjournment unless otherwise required for reasonable cause and should also update correct email and contact details on Income Tax Portal. Effective grounds of appeal raised by the assessee are allowed for statistical purposes. 6. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on 28th day of March, 2025. Sd/- Sd/- (MANISH BORAD) (S. S. VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; ᳰदनांक / Dated : 28th March, 2025. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “SMC” बᱶच, पुणे / DR, ITAT, “SMC” Bench, Pune. 5. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. "