NIKHIL GAJANAN PATIL,KADEGAON SANGLI V. INCOME TAX OFFICER WARD 5 SANGLI, SANGLI, MAHARASHTRA

ITA 1569/PUN/2024

AI Insights

The case involves Nikhil Gajanan Patil, who did not file his income tax return for the assessment year 2015-16. The Income Tax Officer (ITO) reopened the case under section 147 of the IT Act based on information from an insight portal and issued several notices to the assessee, who failed to comply. Consequently, the ITO completed the assessment ex-parte, determining the total income at Rs.99,16,734. The CIT(A)/NFAC also dismissed the appeal due to the absence of the assessee. The Tribunal, considering the personal tragedies faced by the assessee, decided to set aside the CIT(A)'s order and remand the case for a fresh assessment after providing a reasonable opportunity of hearing to the assessee.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 474234 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-01-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAMNATH P. MURKUNDE
• Section: 147; 144; 142(1)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1569/PUN/2024 िनधाᭅरण वषᭅ / Assessment Year : 2015-16 Nikhil Gajanan Patil, At Post Kadegaon, Tal. Palus, Dist. Sangli- 415303. PAN : CBRPP3286K Vs. ITO, Ward-5, Sangli. Appellant Respondent आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 28.05.2024 passed by Ld. CIT(A)/NFAC for the assessment year 2015-16. 2. When the appeal was called for hearing, neither anybody appeared on behalf of the appellant-assessee nor any adjournment application was filed despite due service of notice of hearing. Assessee by : None Revenue by : Shri Ramnath P. Murkunde Date of hearing : 29.01.2025 Date of pronouncement : 31.01.2025 ITA No.1569/PUN/2024 2 Therefore, we proceed to dispose of this appeal after hearing Ld. DR as well as on the basis of material available on record. 3. Facts of the case, in brief, are, that the assessee is an individual & has not furnished his return of income for the period under consideration. The case was reopened u/s 147 of the IT Act on the basis of information available on insight portal. Notices u/s 148, 142(1) and show cause notice u/s 144 respectively were issued to the assessee. Since the assessee remained non-compliant, the Assessing Officer completed the assessment u/s 147 r.w.s. 144 r.w.s. 144B of the IT Act determining the total income at Rs.99,16,734/- as against non-filing of return of income by the assessee. 4. Since the assessee again remained absent, Ld. CIT(A)/NFAC dismissed the appeal filed by the assessee. It is this order against which the assessee is in appeal before this Tribunal. 5. Ld. DR relied on the orders passed by the subordinate authorities and requested to confirm the same. 6. We have heard Ld. DR and perused the material available on record. We find that the assessment order was passed ex-parte and even in the first appellate proceedings, the assessee did not appear. ITA No.1569/PUN/2024 3 Consequently, both the orders were passed in the absence of the assessee. From the statement of facts available in the case record, we find that the mother and father of the assessee were murdered sometime back in an incident of robbery in his house due to which the assessee was not in sound state of mind. Considering the totality of the facts of the case and in the interest of justice, without going into the merits of the case, we deem it appropriate to set-aside the order passed by Ld. CIT(A)/NFAC and restore the matter back to his file for deciding the appeal afresh as per fact and law after providing reasonable opportunity of hearing to the assessee and also after calling the remand report from the Assessing Officer on the basis of submission, if any, made by the assessee. The assessee is also hereby directed to respond to the notices issued by Ld. CIT(A)/NFAC in this regard and produce requisite documents/evidences/explanations in support of grounds of appeal, without taking any adjournment under any pretext, otherwise Ld. CIT(A)/NFAC shall be at liberty to pass an appropriate order as per law. Thus, the grounds of appeal raised by the assessee are partly allowed. ITA No.1569/PUN/2024 4 7. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 31st day of January, 2025. Sd/- Sd/- (MANISH BORAD) (VINAY BHAMORE) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; ᳰदनांक / Dated : 31st January, 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, “A” बᱶच, पुणे / DR, ITAT, “A” Bench, Pune. 5. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. "