RUDIS DEVELOPERS,KHARGHAR V. ITO, RANGE CODE-81, WARD-1 , PANVEL

ITA 331/PUN/2025

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The case involves Rudis Developers, a partnership firm, appealing against an order from the National Faceless Appeal Centre (NFAC), Delhi, which was passed under section 250 of the Income-tax Act, 1961. The appeal pertains to the assessment year 2019-20 and challenges the additions made to the returned income of the assessee following a re-assessment order under sections 147 and 144B of the Act. The primary contention revolves around the validity of the notice under section 148 and the re-assessment proceedings. The CIT(A) had initially dismissed the appeal due to non-submission of details or adjournment requests from the assessee. However, the Tribunal, considering the circumstances and the absence of adjudication, decided to remit the matter back to the CIT(A) for a thorough re-examination.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 717513 (ITAT-PUNE)
• Duration Of Justice: 6 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2019-2020
• Appeal Filed On: 08-02-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AKHILESH SRIVASTVA
• Assessee Lawyers: KHUSHIRAM JADHWANI
• Keywords: Set aside; Opportunity of being heard; 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.331/PUN/2025 Assessment Year : 2019-20 Rudis Developers Shop No.11 Sai Niketan, Plot No.9-A, Sector-20, Khargar, Navi Mumbai 410210, Maharashtra PAN: AAFPR0568M Vs. ITO, Range Code-81, Ward-1, New Panvel Appellant Respondent आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal at the instance of assessee pertaining to A.Y. 2019-20 is directed against the order dated 06.01.2025 of National Faceless Appeal Centre (NFAC), Delhi passed u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) arising out of Assessment Order dated 11.12.2023 passed u/s.147 r.w.s144B of the Act. 2. We have heard the rival contentions and perused the record placed before us. It remains an undisputed fact that the impugned order is ex-parte and assessee failed to furnish any written submissions/supporting documents in respect of its grounds of appeal and both sides agreed that matter needs Appellant by : Shri Khushiram Jadhwani Respondent by : Shri Akhilesh Srivastva Date of hearing : 16.07.2025 Date of pronouncement : 14.08.2025 Printed from counselvise.com ITA No.331/PUN/2025 Rudis Developers 2 to be restored to the file of ld.CIT(A) for necessary adjudication of all the issues raised. 3. We observe that assessee is a Partnership firm and assessment for A.Y. 2019-20 completed on 11.12.2023 u/s.147 r.w.s144B of the Act and additions of Rs.39,88,247/- made to the returned income of the assessee. In response to notice u/s.148, ld. Assessing Officer added Rs.24,40,280/-and income assessed at Rs.64,28,527/-. Assessee challenged the additions made by ld. Assessing Officer before ld.CIT(A) and also raised legal grounds challenging the validity of notice u/s.148 of the Act as well as re-assessment proceedings. However, when ld.CIT(A) issued notices of hearing fixing the date on 18.12.2024, 24.12.2024 and 03.01.2025, assessee neither filed any adjournment nor filed any details/written submissions resulting into the dismissal of appeal. However, considering the prayer made by ld. Counsel for the assessee and there being no adjudication ld. Departmental Representative for remitting all the issues raised to the file of ld.CIT(A), we deem it appropriate to remit all the issues raised to the file of ld.CIT(A) for denovo adjudication. Needless to mention that ld.CIT(A) in the course of set-aside proceedings shall afford a reasonable opportunity of being heard to the assessee. Assessee is at liberty to adduce all the required submissions/evidences before ld.CIT(A) to substantiate its case. Assessee is directed to update email id and contact detail on ITBA portal. Assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause. Impugned order is set aside and the effective grounds of appeal raised by the assessee are allowed for statistical purposes. Printed from counselvise.com ITA No.331/PUN/2025 Rudis Developers 3 4. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced on this 14th day of August, 2025. Sd/- Sd/- (VINAY BHAMORE) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; \u0001दनांक / Dated : 14th August, 2025. Satish 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. Printed from counselvise.com "