MAMTA YASPAL KATARIA,AHEMDABAD vs. THE INCOME TAX OFFICER , WARD-6(3), PUNE
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Income Tax Appellate Tribunal, PUNE BENCH, ‘A’ PUNE
Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI
आदेश / ORDER
PER R.S.SYAL, VP :
This appeal by the assessee arises out of the ex parte order
dated 16-02-2023 passed by the CIT(A) in National Faceless
Appeal Centre, Delhi u/s.250 of the Income-tax Act, 1961
(hereinafter also called ‘the Act’) in relation to the assessment
year 2015-16.
Briefly stated, the facts of the case are that the assessee filed
the return declaring total income at Rs.4,04,290/-. The case was
selected for scrutiny under the category ‘complete’ with reason
of suspicious sale transaction in shares and exempt long term
2 ITA No.443/PUN/2023 Mamta Yashpal Kataria
capital gains shown in the return (penny stock). Notice u/s.143(2)
was issued on the assessee. The assessment was completed
u/s.143(3) determining the total income at Rs.71,55,090/-. No
reprieve was provided by the ld. CIT(A), against which the
assessee has approached the Tribunal.
The ld. AR submitted that the ld.CIT(A) has referred to
three notices at para 5.1 of his order, which, according to him,
were served on the assessee but remained unreplied. That is how,
he dismissed the appeal of the assessee ex parte. The ld. AR
submitted that the first notice dt.02-05-2022 was not served upon
the assessee. For the second notice dt.06-12-2022, the assessee
sought adjournment, a copy of the assessee’s request seeking
adjournment, has been placed at page 9 of the paper book. For
the third notice dt.24-01-2023, the assessee replied by taking the
additional ground. Copies of the above reply are placed at pages
10 and 11 of the paper book.
After hearing both the sides and considering the entirety of
facts and circumstances of the case, we find that the assessee was
not given adequate opportunity of hearing. In such circumstances,
and without entering into merits, we are of the considered opinion
that it would be just and fair if the impugned order is set-aside and
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the matter is remitted to the file of the ld. CIT(A) with a direction
to decide the appeal afresh as per law after allowing a reasonable
opportunity of hearing to the assessee. We order accordingly.
In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 22nd June, 2023.
Sd/- Sd/- (S.S. VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; िदनांक Dated : 22nd June, 2023 सतीश आदेश की �ितिलिप अ�ेिषत/Copy of the Order is forwarded to: अपीलाथ� / The Appellant; 1. ��थ� / The Respondent 2. 3. The CIT concerned 4. DR, ITAT, ‘A’ Bench, Pune गाड� फाईल / Guard file. 5.
आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune
ITA No.443/PUN/2023 Mamta Yashpal Kataria
Date 1. Draft dictated on 21-06-2023 Sr.PS 2. Draft placed before author 21-06-2023 Sr.PS 3. Draft proposed & placed before JM the second member 4. Draft discussed/approved by JM Second Member. 5. Approved Draft comes to the Sr.PS Sr.PS/PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order.
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