SURANA BHANSALI DEVELOPERS,PUNE V. ITO, CIRCLE-5, PUNE, PUNE

ITA 1438/PUN/2025

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The case involves Surana Bhansali Developers, a partnership firm engaged in the business of promoters, builders, and developers, which appealed against the order of the National Faceless Appeal Centre (NFAC), Delhi. The appeal was directed against the assessment order for the A.Y. 2017-18, which had made significant additions to the income declared by the assessee. The Tribunal noted discrepancies in the email addresses used for communication by the CIT(A) and decided to remit the case back to the CIT(A) for a fresh examination, ensuring that the assessee is given a fair opportunity to present its case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 717505 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2017-2018
• Appeal Filed On: 30-05-2025
• Other Referred Cases: PCIT (C) vs. Premkumar Arjundas Luthra (HUF)
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AKHILESH SRIVASTVA
• Assessee Lawyers: RAJIV THAKKAR
• 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.1438/PUN/2025 Assessment Year : 2017-18 Surana Bhansali Developers 263 A Patil Plaza, Near Saras Baug, Swargate, Pune-411009, Maharashtra PAN: ABAFS9747H Vs. Assistant Commissioner of Income Tax, Circle 5, Pune Appellant Respondent आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal at the instance of assessee pertaining to A.Y. 2017-18 is directed against the order dated 22.03.2025 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 24.12.2019 passed u/s.143(3) of the Act. 2. At the outset, ld. Counsel for the assessee requested to remit all the issues raised in the instant appeal to the file of ld.CIT(A) as the assessee failed to furnish any details/ submissions/documentary evidence to substantiate the claims made in the grounds of appeal. Ld. Departmental Representative did not oppose to the request. Appellant by : Shri Rajiv Thakkar Respondent by : Shri Akhilesh Srivastva Date of hearing : 16.07.2025 Date of pronouncement : 14.08.2025 Printed from counselvise.com ITA No.1438/PUN/2025 Surana Bhansali Developers 2 3. We have heard the rival contentions and perused the record placed before us. Assessee is a Partnership firm engaged in the business of Promoter, Builders and Developers. Income of Rs.6,11,66,910/- declared in the return for A.Y. 2017-18 furnished on 23.09.2017. Case selected for scrutiny under CASS followed by validly serving statutory notices. Assessment proceedings were concluded and additions amounting to Rs.5,20,25,745/- were made and income assessed at Rs.11,31,92,660/-. We further observe that assessee filed before ld.CIT(A) and in Form No.35 the e-mail mentioned in column 17 was [e-mail]. On Page 1, old e-mail was mentioned namely [e-mail]. Ld.CIT(A) sent notice of hearing on both these e-mails and also sent to the third e-mail which as per ld. Counsel for the assessee is not related to the assessee nor was mentioned in Form No.35. 4. Under these given facts and circumstances, in the larger interest of justice and being fair to both the parties, we deem it proper to afford one more opportunity to the assessee and remit all the issues raised before us 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 respondent-assessee and pass a speaking order as contemplated u/s.250(6) of the Act in light of judgment of Hon’ble Bombay High Court in the case of PCIT (C) vs. Premkumar Arjundas Luthra (HUF) (2017) 297 CTR 614 (Bombay). 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 Printed from counselvise.com ITA No.1438/PUN/2025 Surana Bhansali Developers 3 and the 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 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 "