SHRI NARSINHA SHIKSHAN PRASARAK MANDAL, INDOLI,INDOLI DIST. SATARA V. ITO EXEMPTION WARD 1(1), PUNE, SWARGATE PUNE

ITA 2183/PUN/2024

AI Insights

The case involves Shri Narsinha Shikshan Prasarak Mandal, a trust, which did not file an income return for the assessment year 2011-12. An assessment under sections 143(3) read with 147 of the Income Tax Act, 1961 was conducted on 19.12.2018, assessing income at Rs. 2,09,13,240 after making various additions. The assessee appealed against this assessment but failed to appear at the hearing before the CIT(A), partly due to the COVID-19 pandemic. The Tribunal, considering the circumstances and in the interest of justice, decided to remand the case back to the CIT(A) for a fresh adjudication.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 717686 (ITAT-PUNE)
• Duration Of Justice: 9 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 18-10-2024
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAMNATH P MURKUNDE
• Assessee Lawyers: SATISH NADE
• Keywords: Reasonable cause
• Section: 143(3)

Judgement Text

" आयकर अपीलीय अधिकरण \"ए\" न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL \"A\" BENCH, PUNE BEFORE Dr. MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2183/PUN/2024 धििाारण वर्ा / Assessment Year: 2011-12 Shri Narsinha Shikshan Prasarak Mandal, Indoli, Tal Karad, Dist. Satara- 415109 Maharashtra PAN-AAJTS9344L Vs. ITO, Exemption Ward-1(1), Pune अपीलार्थी / Appellant प्रत्यर्थी/Respondent Assessee by: CA Satish Nade Department by: Shri Ramnath P Murkunde Date of hearing: 07-08-2025 Date of Pronouncement: 13-08-2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER:- This appeal at the instance of assessee is directed against the order dated 21.08.2024 passed by Ld. CIT(A) NFAC, Delhi u/s 250 of the Income-tax Act, 1961 which in turn is arising out of assessment order passed u/s 143(3) r.w.s 147 dated 19.12.2018 of the Income Tax Act 1961. 2. At the outset Ld. Counsel for the assessee prayed for restoring the issue raised on merits to the file of Ld. CIT(A) because the assessee failed to comply with the notice of hearing issued by Ld. CIT(A). Printed from counselvise.com 2 ITA No.2183/PUN/2024 3. Ld. Departmental Representative (DR) raised no objection to the request made by Ld. Counsel for the assessee. 4. We have heard rival contentions and perused the record placed before us. The assessee is a Trust and did not file the Income Return for A.Y. 2011-12. Assessment u/s 143 r.w.s. 147 of the Act on 19.12.2018 assessing Income at Rs. 2,09,13,240/- after making various additions. The assessee challenged the additions before Ld. CIT(A) by filing the appeal on 22.01.2019. However the assessee failed to appear on the date of hearing fixed by Ld. CIT(A). We note that some of the dates of hearing are falling during the Covid-19 Pandemic period. We therefore in the larger interest of justice and being fair to both the parties accept the request made by the Ld. Counsel for the assessee and remand back all the issues raised in the instant appeal to the file of Ld. CIT(A) for necessary adjudication and to decide in accordance with law as contemplated u/s 250(6) of the Act. Needless to mention proper opportunity of hearing shall be granted to the assessee. Assessee is also 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. 5. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced on this 13th day of August, 2025. Sd/- Sd/- (VINAY BHAMORE) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे/ Pune; ददिांक / Dated: 13th August, 2025. Neeta Printed from counselvise.com 3 ITA No.2183/PUN/2024 आदेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to: 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The Pr. CIT concerned. 4. धवभागीय प्रधिधिधि, आयकर अपीलीय अधिकरण, \"A\" बेंच, पुणे / DR, ITAT, \"A\" Bench, Pune. 5. गार्ा फाइल / Guard File. आदेशािुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अधिकरण, पुणे / ITAT, Pune. Printed from counselvise.com "