TRANSWORLD EDUCARE PRIVATE LIMITED,PUNE V. THE INCOME TAX OFFICER, CIRCLE-7, PUNE

ITA 838/PUN/2025

AI Insights

The case involves Transworld Educare Private Limited, which appealed against the order passed by the National Faceless Appeal Centre, Delhi, concerning the assessment year 2020-21. The appeal was directed against an assessment order passed under sections 144 and 144B of the Income-tax Act, 1961. The assessee failed to appear at multiple hearings and eventually communicated an intention to opt for the Vivad Se Vishwas Scheme. The Commissioner of Income Tax (Appeals) dismissed the appeal due to non-appearance and lack of communication from the assessee. The Tribunal noted the absence of a reasoned decision from the CIT(A) and decided to remand the case for a fresh decision, ensuring the assessee is given a fair opportunity to present their case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 397164 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2020-2021
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B.Y.CHAVAN
• Keywords: Set aside; Reasonable cause; TDS

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.838/PUN/2025 Assessment Year : 2020-21 Transworld Educare Private Limited, 283, N.M. Wadia Hospital Campus, Shukrawar Peth, Pune 411 002 Maharashtra PAN : AAFCT2769P Vs. ITO, Circle-7 Pune Appellant Respondent आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal at the instance of assessee pertaining to A.Y.2020-21 is directed against the order dated 28.01.2025 passed by National Faceless Appeal Centre, Delhi u/s.250 of the Income-tax Act, 1961 arising out of Assessment order dated 07.09.2022 passed u/s.144 r.w.s.144B of the Act. 2. When the appeal was called for, none appeared on behalf of the assessee despite due service of notice of hearing. With the assistance of ld. Departmental Representative and on perusal of the impugned order, we notice that the assessee failed to avail the opportunities to make submissions before ld.CIT(A) on the dates of hearing fixed for 09.08.2024, 22.08.2024, 04.10.2024 and even on the final opportunity, Appellant by : None Respondent by : Shri B.Y. Chavan Date of hearing : 14.05.2025 Date of pronouncement : 27.05.2025 ITA No.838/PUN/2025 Transworld Educare Private Limited 2 i.e. 22.10.2024 assessee submitted that it might opt to Vivad Se Vishwas Scheme and the ld. Authorised Representative was also said to be busy in preparing the Tax Audit Report and TDS return. Thereafter, there was no communication from the side of assessee which left no option with the ld.CIT(A) except to pass the impugned order on 28.01.2025 dismissing the assessee’s appeal. Before us also, there is no representation on behalf of the assessee. Ld.CIT(A) has also not dealt with merits of the case and passed a non-speaking order without adhering to the provisions of section 250(6) of the Act. 3. Considering all these factual aspects, the intention of the assessee to opt for Vivad Se Vishwas Scheme and in the larger interest of justice, we deem it proper to give one more opportunity to the assessee restoring the issues raised on merit to the file of ld.CIT(A) for afresh adjudication. Needless to say that ld.CIT(A) shall provide reasonable opportunity of hearing and pass a speaking order after considering the submissions of the assessee. Assessee is directed to provide latest email id and contact detail to the department for receiving the notices from 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 and the effective grounds of appeal raised by the assessee are allowed for statistical purposes. ITA No.838/PUN/2025 Transworld Educare Private Limited 3 4. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced on this 27th day of May, 2025. Sd/- Sd/- (VINAY BHAMORE) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; \u0001दनांक / Dated : 27th May, 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. "