SHRI PRAKASH VILAS RASAL,SANGLI V. ITO, WARD5, SANGLI, SANGLI

ITA 82/PUN/2025

AI Insights

The case involves multiple appeals by the assessee, Prakash Vilas Rasal, against the orders of the National Faceless Appeal Centre, Delhi, concerning the assessment years 2013-14, 2014-15, 2015-16, and 2016-17. The appeals were directed against the orders passed under section 250 of the Income Tax Act, 1961. The primary contention was the passing of ex parte orders by the ld.CIT(A) without adequate opportunity for the assessee to present his case. The Departmental Representative did not object to the remittance of the issues back to the ld.CIT(A) for a fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 41355 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2016-2017
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANOJ TRIPATHI
• Assessee Lawyers: ALLOWING GROUND NO.
• Keywords: Opportunity of being heard

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 Nos.77, 79, 82 and 84/PUN/2025 Assessment Years : 2013-14, 2014-15, 2016-17 and 2015-16 Prakash Vilas Rasal, 44, Kanase Galli, At Post Karandwadi walwa, Sangli – 416301 Maharashtra PAN : AVEPR5596B Vs. Income Tax Officer, Ward-5, Sangli Appellant Respondent आदेश / ORDER PER BENCH: The captioned appeals at the instance of assessee pertaining the assessment years 2013-14, 2014-15, 2016-17 and 2015-16 are directed against the separate orders framed by National Faceless Appeal Centre, Delhi passed u/s.250 of the Income Tax Act, 1961 ( in short ‘the Act’) which inturn are arising out of the respective Assessment Orders. 2. When the appeals were called for, none appeared on behalf of the assessee despite service of notice of hearing. However, a perusal of the impugned orders indicate that the assessee failed to avail the opportunities granted by the ld.CIT(A) which resulted into passing of the exparte orders by the ld.CIT(A). Ld. Departmental Representative raised no objection if the issues are remitted back to the file of ld.CIT(A) for necessary adjudication. Appellant by : None Revenue by : Shri Manoj Tripathi (through virtual) Date of hearing : 18.03.2025 Date of pronouncement : 21.03.2025 ITA Nos.77,79, 82 and 84/PUN/2025 Prakash Vilas Rasal 2 3. We have heard the ld. Departmental Representative and perused the record placed before us. In the instant bunch of appeals, we notice that assessee after filing the appeal before the ld.CIT(A) failed to place any documentary evidence and did not plead on merits of the case. One of the common ground raised in Ground No.1 is that the ld.CIT(A) erred in passing the exparte order without providing sufficient opportunity of being heard to the assessee. Considering the facts of the case and in the interest of justice and fair play, we deem it appropriate to provide one more opportunity to the assessee by allowing Ground No.1 and remitting the common issue raised in the instant four appeals to the file of ld.CIT(A) for denovo adjudication as contemplated u/s.250(6) of the Act and decide in accordance with law after providing fair and reasonable opportunity of being heard to the assessee. Assessee is also directed to remain vigilant and not to take unnecessary adjournment unless otherwise required, failing which, the ld.CIT(A) is free to proceed in accordance with law. Assessee is further directed to provide proper email id and phone number to the department for receiving notices of hearing through ITBA portal. 4. In the result, all the four appeals of the assessee are allowed for statistical purposes. Order pronounced on this 21st day of March, 2025. Sd/- Sd/- (S.S.VISWANETHRA RAVI) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; \u0001दनांक / Dated : 21st March, 2025. Satish ITA Nos.77,79, 82 and 84/PUN/2025 Prakash Vilas Rasal 3 आदेश क\u0002 \u0003ितिलिप अ\tेिषत / Copy of the Order forwarded to : 1. अपीलाथ\f / The Appellant. 2. \r\u000eयथ\f / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय \rितिनिध, आयकर अपीलीय अिधकरण, “SMC” ब\u0014च, पुणे / DR, ITAT, “SMC” Bench, Pune. 5. गाड\u0004 फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. "