VAIJANTI JITENDRA MEDTIA,PUNE V. THE INCOME TAX OFFICER, WARD-5(1), PUNE

ITA 850/PUN/2025

AI Insights

The case involves an appeal by Vaijanti Jintendra Medtia against the order of the Commissioner of Income Tax (Appeals), which had dismissed her appeal due to non-compliance with notices. The Tribunal noted that the assessee did not receive the notice of hearing on the provided email ID and decided to remit the case back to the CIT(A) for a thorough examination on merits, after allowing the assessee an opportunity to comply and present her case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 361065 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2015-2016
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANISH MEHTA
• Assessee Lawyers: NIKHIL S. PATHAK
• Keywords: Reasonable cause
• Section: 2

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “B” BENCH : PUNE BEFORE DR. MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER I.T.A.No.850/PUN/2025 (Assessment Year 2015-16) Vaijanti Jintendra Medtia, Plot No. 299, Flat No. A1, Shatrunjay Society, Shankar Seth Road, Pune. PAN : AAGPO 8625 D vs. ITO, Ward-5(1), Pune (Appellant) (Respondent) For Assessee : Shri Nikhil S. Pathak, AR For Revenue : Shri Manish Mehta, Addl. CIT Date of Hearing : 15.05.2025 Date of Pronouncement : 21.05.2025 ORDER PER DR. MANISH BORAD, AM: This appeal by the assessee is directed against the order dated 21.02.2025 of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi [“CIT(A)”] for the A.Y. 2015-16 2. With the assistance of both the parties, we on perusal of the record, observe that the Ld. CIT(A) has dismissed the assessee’s appeal on the ground that assessee miserably failed to make any compliance to the notices issued as neither assessee nor her authorised representative has made any written submissions. The Ld. CIT(A), thus, confirmed the addition made by the Ld.AO. Before us, learned counsel for the assessee has submitted that no notice of hearing was received on the e-mail ID mentioned in Form No.35. He, however, prayed that if an opportunity is granted, the assessee shall make necessary compliance before the Ld. CIT(A), so that the 2 ITA.No.850/PUN./2025 (Vaijanti Jitendra Medtia) issues on merits can be adjudicated by the Ld. CIT(A) after considering the details filed by the assessee. 3. Ld.DR has not objected the said request of the Ld.AR 4. We therefore, considering the prayer made by the learned counsel for the assessee and also in the larger interest of justice and being fair to both the parties, deem it appropriate to remit all the issues raised before us in the instant appeal back to the file of Ld. CIT(A) for necessary adjudication. Needless to mention that assessee shall be provided a reasonable opportunity of hearing. The assessee is also directed to update correct e-mail ID and contact details in the income tax e-portal and also provide the same to the Ld. CIT(A), so that assessee could receive notice of hearing. Assessee is also directed to remain vigilant and not to take adjournments unless otherwise required for reasonable cause and furnish all the details in support of grounds of appeal based on which the Ld. CIT(A) shall decide the issues in accordance with law by way of passing speaking order as contemplated u/s. 250(6) of the Act. The grounds of appeal raised by the assessee are allowed for statistical purposes. 7. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 21.05.2025. Sd/- Sd/- [VINAY BHAMORE] [MANISH BORAD] JUDICIAL MEMBER ACCOUNTANT MEMBER Pune, Dated 21st May, 2025 vr/- 3 ITA.No.850/PUN./2025 (Vaijanti Jitendra Medtia) Copy to 1. The appellant 2. The respondent 3. The CIT(A), Pune concerned. 4. D.R. ITAT, “B” Bench, Pune. 5. Guard File. By Order //True Copy // Sr. Private Secretary, ITAT, Pune Benches, Pune. "