PRASAD PRABHAKAR KHANDKE,PUNE V. ITO, WARD5(2), PUNE, PUNE

ITA 335/PUN/2025

AI Insights

The case involves Prasad Prabhakar Khandke, the appellant, who contested the order of the Ld. CIT(A)/National Faceless Appeal Centre, Delhi, which arose from an order under section 143(3) of the Income Tax Act for the Assessment Year 2017-18. The appellant had declared an income of Rs.2,22,710 in his return, which was later assessed at Rs.17,25,710 after certain additions. The appellant failed to attend multiple hearings before the CIT(A), leading to an ex-parte decision that confirmed the additions made by the Assessing Officer. The Tribunal, considering the circumstances and the request for an additional opportunity to present facts, remitted the matter back to the CIT(A) for a fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 24757 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BASAVARAJ HIREM ATH
• Keywords: Set aside; Reasonable cause
• Section: 143(3); 142(1); 143(2)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.335/PUN/2025 Assessment Year : 2017-18 Prasad Prabhakar Khandke, Flat No. 10, 3rd Floor, Manmohan Apart, S. No. 13, Sukhsagar Nagar, Katraj, Pune-411046 PAN : ALKPK5278P Vs. ITO, Ward-5(2), Pune Appellant Respondent आदेश / ORDER PER DR. MANISH BORAD, AM : This appeal at the instance of assessee is directed against the order of the Ld. CIT(A)/National Faceless Appeal Centre, Delhi dated 28.12.2023 which is arising out the order u/s. 143(3) of the Act for Assessment Year 2017-18 framed by ITO, Ward-5(3), Pune. 2. When the appeal was called for, none appeared on behalf of the assessee even though proper notice of hearing was issued and served. However, with the assistance of Ld. Departmental Representative, we noticed that the impugned order is ex-parte as the assessee failed to attend the hearing and filing its submissions/documents. Appellant by : None Revenue by : Shri Basavaraj Hiremath Date of hearing : 24.03.2025 Date of pronouncement : 28.03.2025 ITA No.335/PUN/2025 2 3. We have heard the Ld. DR and perused the record placed before us. The assessee is an individual and furnished the return of income for AY 2017-18 on 31.03.2018 through E-filing declaring income of Rs.2,22,710/-. After the case being picked up for limited scrutiny, notices u/s. 143(2) and 142(1) of the Act were issued and duly served on the assessee. The Ld. Assessing Officer after considering the submissions of the assessee assessed the income at Rs.17,25,710/- after making certain additions amounting to Rs.15,03,000/-. The assessee challenged these additions before the Ld. CIT(A) but on all the five opportunities granted by the Ld. CIT(A) (of which one fall during the Covid-19 period), the assessee failed to attend the hearing and could not file any evidence. The Ld. CIT(A) concluded the appellate proceedings ex-parte and confirmed the additions made by the Ld. Assessing Officer. 4. Before us, the assessee raised various grounds of appeal which the ground No. 1 is granting an additional opportunity to present the relevant facts and therefore request has been made to set aside the order of the Ld. CIT(A). 5. The Ld. DR did not oppose to these contentions made in grounds of appeal. 6. We have heard the rival contentions and perused the record placed before us. Considering the facts and circumstances of the case and also considering that the assessee would not have gained by not attending the hearing and some genuine and reasonable cause would have restrained the assessee to attend the hearing, we therefore, without dwelling into merits of the case raised in the grounds of appeal, in the ITA No.335/PUN/2025 3 larger interest of justice and being fair of both the parties, remit the issue raised on merits in the instant case to the file of the Ld. CIT(A)/NFAC for necessary adjudication, in accordance with law. Needless to mention that proper opportunity of hearing shall be granted to the assessee. The assessee is directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause. Effective grounds of appeal raised by the assessee are allowed for statistical purposes. 7. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on this 28th day of March, 2025. Sd/- Sd/- (S.S. VISWANETHRA RAVI) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ददन ंक / Dated : 28th March, 2025. RK आदेश की प्रतितलतप अग्रेतिि / Copy of the Order forwarded to : 1. अपील र्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The Pr. CIT concerned. 4. तिभ गीय प्रतितनति, आयकर अपीलीय अतिकरण, “SMC” बेंच, पुणे / DR, ITAT, “SMC” Bench, Pune. 5. ग र्ड फ़ इल / Guard File. आदेश नुस र / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अतिकरण, पुणे / ITAT, Pune. "