What did the Tribunal hold?

The Tribunal granted one final opportunity to the assessee in the interest of justice. The order of the CIT(A) was set aside, and the matter was remanded to the Assessing Officer for fresh adjudication.

The assessee failed to comply with notices and furnish details to the Assessing Officer and the CIT(A), leading to an ex-parte decision. The assessee cited Covid-19 pandemic as a reason for non-compliance.

What were the issues?

Whether the assessee should be granted a final opportunity to present their case and evidence after failing to comply with previous notices and orders.

Dr. Ajay Deshpande vs ITO | ITAT Pune 2023

Income Tax Appellate Tribunal, PUNE „A‟ BENCHES :: PUNE

For Appellant: Shri Nikhil Arun Patankar, CA

For Respondent: Shri Ramnath P. Murkunde, CIT-DR

Hearing: 01/06/2023Pronounced: 06/06/2023

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE „A‟ BENCHES :: PUNE BEFORE SHRI R.S. SYAL, HON.VICE-PRESIDENT & SHRI PARTHA SARATHI CHAUDHURY, HON.JUDICIAL MEMBER & (A.Y. 2018-19) Dr. Ajay Deshpande, vs ITO, Ward-2(2), 203, Ashwini Kunj, Model Pune. Colony, Shivajinagar, Pune. PAN: ABLPD 8008 R Appellant/Assessee Respondent /Revenue Assessee by : Shri Nikhil Arun Patankar, CA Revenue by : Shri Ramnath P. Murkunde, CIT-DR Date of hearing : 01/06/2023 Date of pronouncement : 06/06/2023 O R D E R Per PARTHA SARATHI CHAUDHURY, JM:

This appeal preferred by the assessee emanates from the order of National Faceless Appeal Centre [NFAC], Delhi, dated 02.02.2023 for A.Y.2018-19 as per the grounds of appeal on record.

At the time of hearing, adjournment was pressed by the ld.AR of the assessee, which is rejected and the case is heard and discussed on merits.

2.1 That, on perusal of the assessment order, it is evident that assessee has not complied with the notices served on him and has not furnished various details/evidences as called for by the Assessing Officer (AO). This fact is also corroborated by the ld.DR in his submissions before us. It is further observed from the order of the Dr. Ajay Deshpande ld.CIT(A) that case of the assessee is decided exparte on merits. The assessee has not given any submission or documents even before the ld. CIT(A). At the time of hearing, ld.AR of the assessee submitted that they could not comply with the notices before the AO because of the Covid-19 pandemic and procuring various details and evidences were very difficult during that time. Regarding non-submission of documents/evidences before the ld. CIT(A), the ld.AR submitted that one final opportunity may be provided, so that they can file requisite details and represent their case on merits.

2.2 Ld.DR conceded, if the matter goes back before the revenue authorities.

We are of the considered view, considering the entire facts and circumstances and the submissions of the parties herein that one final opportunity should be granted to the assessee in the interest of justice. Accordingly, we set aside the order of the ld. CIT(A) and remand the matter to the file of the AO to re-adjudicate afresh as per law complying with the principles of natural justice, and at the same time, we direct the assessee to be present before the AO with necessary evidences/details and represent their case on merits. The rights and liabilities of the parties shall be substantially determined as per law by the AO. We order accordingly. The grounds of appeal are allowed for statistical purpose.

Dr. Ajay Deshpande 4. In the result, appeal of the assessee stands allowed for statistical purpose.

Order pronounced in open Court on 06th June, 2023.

DR. AJAY DESHPANDE,PUNE vs. INCOME TAX OFFICER, WARD-2(2), PUNE

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments