MR. RAHUL TULSHIRAM PATIL,RAIGAD V. ITO WARD 5 , PANVEL

ITA 1025/PUN/2025

AI Insights

The case involves Rahul Tulshiram Patil, the appellant, contesting an order from the National Faceless Appeal Centre (NFAC), Delhi, concerning the Assessment Year 2014-15. The appeal was directed against an assessment order passed under sections 147, 144, and 144B of the Income-tax Act, 1961. The primary contention arose due to the ld.CIT(A)'s failure to adjudicate on merits as required under section 250(6) of the Act, despite the appellant's non-compliance with initial notices. The Tribunal referenced judgments from the Supreme Court and the Bombay High Court to emphasize the necessity of adjudication on merits, even in the absence of the appellant.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 398151 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Other Referred Cases: B.N. Bhattacharjee & Other vs. 118 ITR 461 (SC), PCIT (C) vs. Premkumar Arjundas Luthra (HUF) (2017) 297 CTR 614 (Bombay)
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AKHILESH SRIVASTVA
• Keywords: Set aside; Reasonable cause

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1025/PUN/2025 Assessment Year : 2014-15 Rahul Tulshiram Patil, House No.49, Varchi Ali, At Dapoli Post Pargaon, Navi Mumbai, Raigad – 410206 Maharashtra PAN : AVAPP8101A Vs. ITO, Ward-5, Panvel Appellant Respondent आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal at the instance of assessee pertaining to A.Y. 2014-15 is directed against the order dated 11.03.2025 passed by National Faceless Appeal Centre (NFAC), Delhi u/s.250 of the income-tax Act, 1961 (in short ‘the Act’) arising out of Assessment Order dated 11.05.2023 passed u/s.147 r.w.s.144 r.w.s.144B of the Act. 2. When the case was called for, none appeared on behalf of the assessee despite due service of notice of hearing. With the assistance of ld. Departmental Representative and on perusal of the impugned order, we find that assessee failed to comply to the first two notices issued by ld.CIT(A) on 24.01.2025 and 12.02.2025 and thereafter adjournment request made on 20.02.2025 was rejected. Ld.CIT(A) referring to the judgment of Appellant by : None Respondent by : Shri Akhilesh Srivastva Date of hearing : 04.06.2025 Date of pronouncement : 05.06.2025 ITA No.1025/PUN/2025 Rahul Tulshiram Patil 2 Hon'ble Supreme Court in the case of B.N. Bhattacharjee & Other reported in 118 ITR 461 (SC) has dismissed the appeal of the assessee observing that appeal does not mean merely filing of the appeal but should be effectively pursued. However, Ld.CIT(A) failed to adjudicate the issues on merit as contemplated u/s.250(6) of the Act. Hon’ble Bombay High Court in the case in the case of PCIT (C) vs. Premkumar Arjundas Luthra (HUF) (2017) 297 CTR 614 (Bombay) has held that ld.CIT(A)/NFAC is obliged to dispose of the appeal on merits even in an exparte order. 3. Under the given facts and circumstances and there being no objection raised by the ld. Departmental Representative, we in the interest of justice and being fair to both the parties, deem it proper to restore all the issues raised before us, to the file of ld.CIT(A) for denovo adjudication for which reasonable opportunity of hearing shall be afforded to the assessee. Assessee is directed to provide latest email id and contact detail to the department for receiving the notices from ITBA portal. Assessee is also directed to remain vigilant and not to take unnecessary adjournment unless otherwise required for reasonable cause. Impugned order is set aside and the grounds of appeal raised by the assessee are allowed for statistical purposes. 4. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced on this 05th day of June, 2025. Sd/- Sd/- (VINAY BHAMORE) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; \u0001दनांक / Dated : 05th June, 2025. Satish ITA No.1025/PUN/2025 Rahul Tulshiram Patil 3 आदेश क\u0002 \u0003ितिलिप अ ेिषत / Copy of the Order forwarded to : 1. अपीलाथ / The Appellant. 2. \u000eयथ / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, “B” ब\u0014च, पुणे / DR, ITAT, “B” Bench, Pune. 5. गाड\u0004 फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. "