ABBAS TAYEBALI HARNESSWALLA,PUNE vs. INCOME TAX OFFICER, WARD-6(1), PUNE, PUNE

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ITA 805/PUN/2023Status: DisposedITAT Pune27 July 2023AY 2015-163 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the order of the CIT(A) and remanded the case for de novo adjudication. The CIT(A) was directed to provide the assessee with an opportunity to file necessary documents and be heard.

What were the facts?

The assessee, a senior citizen, failed to appear before the CIT(A) due to not receiving notices, claiming he was not well-conversant with the e-filing portal and did not have a regular accountant. The CIT(A) confirmed the addition on the grounds of non-submission of details.

What were the issues?

Whether the assessee was sufficiently given an opportunity to be heard and present his case before the CIT(A), considering his circumstances.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCHES “A” :: PUNE

Before: SHRI S.S.GODARA & DR. DIPAK P. RIPOTE

For Appellant: Shri Nikhil S. Pathak – AR
For Respondent: Shri Ramnath P Murkunde – DR
Hearing: 27/07/2023Pronounced: 27/07/2023

ORDER

PER DR. DIPAK P. RIPOTE, AM:

1.

This appeal filed by the Assessee is directed against the order of ld.Commissioner of Income Tax (Appeal)National Faceless Appeal Centre, under section 250 of the Income Tax Act, 1961 for A.Y. 2015-16 dated 30.05.2023.

2.

At the outset of hearing, the ld.Authorised Representative(ld.AR) for the assessee submitted a copy of Abbas Tayebali Harnesswalla [A] affidavit filed by the assessee. The relevant part of the affidavit is reproduced here as under : “3] I hereby state that I am a Senior Citizen and almost bedridden. I am not very well conversant with the E - filing portal of the Income Tax Dept. I do not have a regular accountant and hence, I did not check the E - filing portal. I further like to state that I did not receive any notice of the learned CIT(A) either by post or through mail and since I did not check the Income Tax Portal, I was not aware of the notices being issued by the learned CIT(A). Accordingly, I affirm that due to non receipt of the notices, I could not file my reply before the learned CIT(A).”

3.

The ld.AR requested that one more opportunity may be given to the assessee to file all necessary details.

4.

On the other hand, the ld.Departmental Representative of the Revenue relied on the orders of Lower Authorities.

5.

We have heard both the parties and perused the records. It is observed that assessee is a Senior Citizen aged 84 years. It is also observed that ld.CIT(A) has confirmed the addition only on the ground that assessee failed to submit the details. In these facts and circumstances of the case, order of ld.CIT(A) is set- aside for denovo adjudication to the ld.CIT(A). The ld.CIT(A) shall provide necessary opportunity to the assessee to file all the Abbas Tayebali Harnesswalla [A] necessary documents and opportunity of being heard to the assessee. Accordingly, appeal is allowed for statistical purpose.

6.

In the result, appeal of the assessee is allowed for statistical purpose. Order pronounced in the open Court on 27th July, 2023.

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