PIAGGIO & C S.P.A.,ITALY V. ASSISTANT COMMISSIONER OF INCOME TAX (IT),CIRCLE 2, PUNE

ITA 751/PUN/2025

AI Insights

The case involves Piaggio & C.S. p.A., an Italian company, appealing against an ex parte order from the Assistant Commissioner of Income Tax, Circle-2, Pune, which was initially a rectification order under section 154 of the Income-tax Act, 1961. The appeal was directed against the order passed by CIT(A)-13, Pune. The assessee argued for another opportunity to present its case, citing inability to comply previously due to the preoccupation of their Tax Consultant. The Departmental Representative opposed this, asserting that sufficient opportunities had been provided. The Tribunal, considering the principles of natural justice, decided to remand the matter back to the CIT(A) for a detailed examination and a reasoned decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 312470 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2019-2020
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: UMESH PHADE
• Assessee Lawyers: SIDDHESH CHAUGULE
• Keywords: Set aside; Reasonable cause; Rectification of order

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “C”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.751/PUN/2025 Assessment Year : 2019-20 Piaggio & C.S. p.A., 25, Viale Rinaldo Piaggio, Pontedera, Pisa, Italy PAN : AAFCP3921K Vs. Assistant Commissioner of Income tax (IT), Circle-2, Pune Appellant Respondent आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : This appeal at the instance of assessee pertaining to A.Y. 2019-20 is directed against the order dated 23.01.2025 passed by CIT(A)-13, Pune passed u/s.250 of the Income-tax Act, 1961 (in short ‘the Act’) arising out of Rectification order dated 14.08.2023 passed u/s.154 of the Act. 2. At the outset, ld. Counsel for the assessee submitted that the impugned order is exparte and assessee was unable to make proper compliance and to file necessary details in support of its grounds of appeal prayed for providing one more opportunity to go before ld.CIT(A) for necessary adjudication. 3. Per contra, ld. Departmental Representative opposed the request stating that sufficient opportunities were granted and assessee has necessary infrastructure to plead its case and Appellant by : Shri Siddhesh Chaugule Respondent by : Shri Umesh Phade Date of hearing : 23.04.2025 Date of pronouncement : 30.04.2025 ITA No.751/PUN/2025 Piaggio and C.S.p.A. 2 therefore the rectification order passed by ld. AO may be confirmed. 4. We have heard the rival contentions and perused the record placed before us. We observe that assessee preferred appeal before ld.CIT(A) against the order of ld. ACIT, Circle-2, Pune passed u/s.154 of the Act on 14.08.2023 raising certain grounds of appeal. However, on the date of hearing on 09.12.2024, 26.12.2024 and 23.01.2025 assessee sought adjournment on account of preoccupation of the Tax Consultant and could not file necessary details. We therefore in the larger interest of justice being fair to both the parties deem it proper to restore the issues raised on merits to the file of ld.CIT(A) for afresh adjudication and to pass a speaking order as contemplated u/s.250(6) of the Act after providing reasonable opportunity of hearing to the assessee. Assessee is further directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause, failing which the ld.CIT(A) shall be free to proceed in accordance with law. Findings of ld.CIT(A) is set aside and effective grounds of appeal raised by the assessee are allowed for statistical purposes. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on this 30th day of April, 2025. Sd/- Sd/- (ASTHA CHANDRA) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; \u0001दनांक / Dated : 30th April, 2025. Satish ITA No.751/PUN/2025 Piaggio and C.S.p.A. 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, “C” ब\u0014च, पुणे / DR, ITAT, “C” Bench, Pune. 5. गाड\u0004 फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. "