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Income Tax Appellate Tribunal, PUNE „A‟ BENCHES :: PUNE
ORDER
Per PARTHA SARATHI CHAUDHURY, JM:
This appeal preferred by the assessee emanates from the order of Commissioner of Income Tax [Appeals]-11, Pune (for short, „CIT(A)‟), dated 14.09.2023 for A.Y.2016-17 as per the grounds of appeal on record.
At the time of hearing, the assessee had sought for adjournment, which was rejected. The submissions of the ld.DR and the materials/ documents on record were considered and the case was heard on merits.
We observe from the assessment order, specifically, at paras 10
Kailash Radhakrishna Kshirsagar to 13 that in spite of giving reasonable opportunities, the assessee has failed to submit evidences/complete information before the Assessing Officer (AO). That, even at the first appellate stage, there was no response from the assessee irrespective of notices being served at the registered address, and hence finally the ld. CIT(A) had considered the materials available on record and disposed of the case dismissing the appeal of the assessee. The fact of the matter is that before both the authorities the assessee had not given compliance that is on record. We observe that in absence of substantive evidence on the issue, the subordinate authorities were unable to adjudicate substantively on merits of the case and resultantly, the rights and liabilities of the parties herein remained un-adjudicated on substantive basis. If the income tax legislation would have been a penal legislation, then immediately such kind of non-compliance the assessee would have been penalized and this case ought to have been dismissed solely on the basis of the evasive conduct of the assessee. However, since the income tax Act is welfare legislation and since the matter for the first time travelled to the Tribunal, we want to provide one final opportunity to the assessee to represent his case on merits by filing specific evidences before the ld.CIT(A). This is so, because the assessee- taxpayer‟s interest should be protected as far as possible within the ambit of law in the given facts and circumstances. That, even if one final opportunity is given and the matter is remanded to the file of ld. CIT(A), there is no loss caused to the Revenue, it is only in the realm 2
Kailash Radhakrishna Kshirsagar of interest of justice, we are providing one final opportunity to the assessee. In view thereof, we set aside the order of the ld. CIT(A) and remand the mater back to his file to adjudicate as per law complying with the principles of natural justice as per our aforestated directions. The grounds of appeal stands allowed for statistical purposes.
In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced in open Court on 18th December, 2023.