SUKHANAND BHAGVAT SAVASE,SAWASE GALLI , MURUD V. ITO, LATUR

ITA 1490/PUN/2025

AI Insights

The case involves Sukhanand Bhagvat Savase, who filed an appeal against the order of the CIT(A) for the assessment year 2019-20. The primary issue arose from a clerical error in the income return filed by the assessee, where an income of Rs. 20,50,000 was mistakenly typed instead of the correct Rs. 2,05,000. The CIT(A) initially dismissed the appeal due to the absence of the assessee. The ITAT, after condoning a significant delay in filing the appeal, decided to remand the case back to the CIT(A) for a fresh hearing, acknowledging the need for a fair opportunity for the assessee to present his case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 713335 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-07-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2019-2020
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ARVIND RENGE
• Assessee Lawyers: VINAYAK TELE
• Keywords: Additional evidence

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1490/PUN/2025 िनधाᭅरण वषᭅ / Assessment Year : 2019-20 Sukhanand Bhagvat Savase, Sawase Galli, Murud, Tq. & Dist. Latur- 413510. PAN : HSOPS1105P Vs. ITO, Ward-1, Latur. Appellant Respondent आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 05.03.2024 passed by Ld. Addl./JCIT(A)-4, Kolkata [‘Ld CIT(A)’] for the assessment year 2019-20. 2. There is delay of 375 days in filing of the present appeal. We are satisfied with the reasons mentioned in the application for condonation, duly supported by an affidavit that the applicant was prevented by sufficient cause for not filing the appeal within the prescribed time limit. After hearing Ld. DR, we condone the delay of 375 days and proceed to adjudicate the appeal. Assessee by : Shri Vinayak Tele Revenue by : Shri Arvind Renge Date of hearing : 31.07.2025 Date of pronouncement : 31.07.2025 Printed from counselvise.com ITA No.1490/PUN/2025 2 3. Facts of the case, in brief, are, that the assessee is an individual and has furnished his return of income declaring income of Rs.20,50,000/- which was processed u/s 143(1) of the IT Act. After receiving the intimation, the assessee found that the income returned was only Rs.2,05,000/- whereas it was typed as Rs.20,50,000/- in the return of income. Therefore, the assessee furnished appeal before Ld. CIT(A). Since the assessee remained absent, Ld. CIT(A) dismissed the appeal filed by the assessee. It is this order against which the assessee is in appeal before this Tribunal. 4. We have heard Ld. Counsels from both the sides and perused the material available on record including the paper book furnished by the assessee. It is the sole prayer of the counsel of the assessee that if one more opportunity of hearing is provided to the assessee he will substantiate his case before Ld. CIT(A) by furnishing evidences/explanations/submissions in support of grounds of appeal. 5. Since Ld. CIT(A) has decided the appeal ex-parte, only on the basis of statement of facts and grounds of appeal mentioned in memo of appeal i.e. Form No.35, therefore, considering the totality of the facts and in the interest justice, we deem it appropriate to set-aside the ex-parte order passed by Ld. CIT(A) and remand the Printed from counselvise.com ITA No.1490/PUN/2025 3 matter back to him with a direction to decide the appeal afresh as per fact and law after providing reasonable opportunity of hearing to the assessee. The assessee is also hereby directed to respond to the notices issued by Ld. CIT(A) in this regard and produce requisite documents/ additional evidences/explanations in support of grounds of appeal without taking any adjournment under any pretext, otherwise Ld. CIT(A) shall be at liberty to pass appropriate order as per law. Thus, the grounds of appeal raised by the assessee are partly allowed. 6. In the result, the appeal filed by the assessee is partly allowed for statistical purposes. Order pronounced on 31st day of July, 2025. Sd/- Sd/- (DR. DIPAK P. RIPOTE) (VINAY BHAMORE) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; ᳰदनांक / Dated : 31st July, 2025. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. Addl./JCIT(A)-4, Kolkata 4. The Pr. CIT/CIT concerned. 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “SMC” बᱶच, पुणे / DR, ITAT, “SMC” Bench, Pune. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. Printed from counselvise.com "