SUNIL DHANRAJ SHIVNANI,PUNE V. ITO CIRCLE2 , PUNE

ITA 584/PUN/2025

AI Insights

The case involves an appeal by Sunil Dhanraj Shivnani against the order of the Commissioner of Income Tax (Appeals) - NFAC, which dismissed his appeal for non-submission of the appeal memorandum and statement of facts. The Tribunal noted that the necessary documents were not available in the system due to the transition to a faceless appeal system and that the CIT(A) did not procure these documents from the previous office. The Tribunal set aside the CIT(A)'s order and remanded the case for a new hearing, allowing the assessee to submit the required documents.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 315447 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VINOD PAWAR
• Keywords: Set aside; Residential status
• Section: 143(3)

Judgement Text

" आयकर अपीलीय अिधकरण ”बी” Ɋायपीठ पुणेमŐ। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.584/PUN/2025 िनधाᭅरण वषᭅ / Assessment Year: 2013-14 Sunil Dhanraj Shivnani, Shop No.1/2, Ishana 4, Paud Road,, Opp. Lohia- Jain IT Park, Kothrud, Pune- 411038. V s. The Dy. Commissioner of Income, Circle-3, Pune. PAN: ACEPS2462C Appellant/ Revenue Respondent / Assessee Assessee by None Revenue by Shri Vinod Pawar – Addl. CIT(DR) Date of hearing 06/05/2025 Date of pronouncement 13/05/2025 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This is an appeal filed by the assessee against the order of ld.Commssioner of Income Tax(Appeal)[NFAC] passed under section 250 of the Act, dated 10.01.2025 for the A.Y.2013-14. The assessee has raised the following grounds of appeal : “1. On the basis of facts and in the circumstances of the case and as per law, the Commissioner of Income Tax, (A) – NFAC Delhi, is not justified in dismissing the appeal solely on the ground of non- availability appeal memorandum with statement of facts and grounds of appeal. ITA No.584/PUN/2025 [A] 2 The said memorandum of appeal in form 35 with statement of fact and grounds of appeal is available on the IT Portal. The appeal before NFAC - CIT(A) was the first appeal and NOT arising from set aside order of ITAT/HC/SC. The appeal before CIT(A) be restored by setting aside his order dt 10/01/2025. 2. On the basis of facts and in the circumstances of the case, the assessee be awarded cost of Rs 10,000/- being the filing fees for the present appeal. The appellant craves leave to add, alter, omit or substitute any of the grounds at the time of hearing of the appeal.” 2. None appeared for the assessee no adjournment was filed. 3. We have heard Ld. DR and perused the record. It is observed that Ld. CIT(A)[NFAC] has dismissed the appeal of the assessee. The Ld. CIT(A)[NFAC]’s order is reproduced hereunder :- Appeal No. NFAC/2012-13/10299130 Status/Deductor Category Individual Residential Status Resident Nature of Business Others Section under which the order appealed against was passed 143(3) Date of Order under which the order appealed against was passed 21/03/2016 Income/Loss Assessed (in Rs.) 0 Tax/Penalty/Fine/Interest Demanded (in Rs.) 2256890 Present for the appellant Not Applicable Present for the Department Not Applicable In this case, the appeal was pending in the ITBA worklist and the case was accordingly taken up for hearing. However, the basic appeal document like form 35 with all the relevant annexures was not available in the system. In view of this, the assessee was requested to upload the relevant appeal documents. However, the assessee did not produce/upload the said form along with enclosures despite providing adequate opportunities. In view of this, appeal is treated as non- maintainable and dismissed. ITA No.584/PUN/2025 [A] 3 4. Thus, it can be seen that Ld. CIT(A)[NFAC] has not bothered to get copy of Form 35 from his predecessor. This appeal was filed on 25.04.2016 when the faceless appeal system was not existing. Therefore, assessee has rightly filed Form 35 with the respective Commissioner of Income Tax (Appeal). It was duty of the Ld. CIT(A)[NFAC] to obtain all the relevant documents from the Commissioner of Income Tax (Appeal) concerned. In these facts and circumstances of the case, we deem it appropriate to set-aside the order of Ld. CIT(A)[NFAC] to Ld. CIT(A)[NFAC] for de novo adjudication. Ld. CIT(A)[NFAC] shall provide opportunity to the assessee and assessee shall file all necessary documents. Accordingly, ground no.1 is allowed for statistical purposes. 5. In ground no.2, assessee has requested to levy cost. In this case, there has been inadvertent error due to the change in the system therefore this is not a fit case for levy of cost. Accordingly, ground no.2 is dismissed. 6. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 13th May, 2025. Sd/- Sd/- (VINAY BHAMORE) (DIPAK P.RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 13th May, 2025/ Sujeet ITA No.584/PUN/2025 [A] 4 आदेशकᳱᮧितिलिपअᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A), concerned. 4. The Pr. CIT, concerned. 5. िवभागीयᮧितिनिध, आयकर अपीलीय अिधकरण, “बी” बᱶच, पुणे / DR, ITAT, “B” Bench, Pune. 6. गाडᭅफ़ाइल / Guard File. आदेशानुसार / BY ORDER, // TRUE COPY // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे/ITAT, Pune. "