G S DEVELOPERS,PUNE vs. INCOME TAX OFFICER WARD 9(1) PUNE, AKURDI PUNE

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ITA 2053/PUN/2025Status: DisposedITAT Pune29 April 2026AY 2016-173 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal held that the CIT(A) failed to provide an opportunity of hearing to the assessee, violating the principles of natural justice. Therefore, the matter was remitted back to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed without issuing any notices of hearing. The assessment order was passed under section 147 r.w.s. 144 of the Income-tax Act, 1961.

What were the issues?

Whether the CIT(A) erred by dismissing the appeal without providing the assessee with an opportunity of hearing, thus violating principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 250,Section 69,Section 115BBE,Section 148

AI-generated summary — verify with the full judgment below

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

Before: DR.MANISH BORAD & SHRI VINAY BHAMORE

For Appellant: Shri Satish Nade
For Respondent: Shri Aviyogi Ambadkar
Hearing: 25.03.2026Pronounced: 29.04.2026

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2053/PUN/2025 Assessment Year : 2016-17 G. S. Developers, Vs. Income Tax Officer, Survey No.22/3/2, Ward 9(1), Pune Anandvan Society, Lane 1, Near Wagh Flour Mill, Thergaon, Pune-411033, Maharashtra PAN: AAOFG9921A Appellant Respondent

Appellant by : Shri Satish Nade Respondent by : Shri Aviyogi Ambadkar Date of hearing : 25.03.2026 Date of pronouncement : 29.04.2026 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER :

The captioned appeal at the instance of assessee pertaining to A.Y. 2016-17 is directed against the order dated 03.06.2025 of National Faceless Appeal Centre (NFAC) Delhi passed u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) arising out of Assessment Order dated 05.02.2024 passed u/s.147 r.w.s.144 r.w.s.144B of the Act.

2.

At the outset, ld. Counsel for the assessee submitted that ld.CIT(A) has dismissed the assessee’s appeal without issuing any notices of hearing u/s.250 of the Act which is against the principles of Audi Alteram partem and therefore the impugned proceedings are void. He therefore prayed that a fresh

ITA No.2053/PUN/2025 G S Developers

opportunity may be granted to go before ld.CIT(A) for necessary adjudication on merits of the case.

3.

On the other hand, ld. DR supported the order of ld.CIT(A).

4.

We have heard the rival contentions and perused the record placed before us. We observe that the assessee is a partnership firm and assessment for A.Y.2016-17 concluded u/s.147 r.w.s.144 of the Act and income assessed at Rs.1,71,72,500/- after making addition u/s.69 r.w.s.115BBE of the Act at Rs.1,43,42,500/- and addition u/s.69A r.w.s.115BBE of the Act at Rs.28,30,000/-. Assessee has not filed regular return of income for A.Y. 2016-17 and even did not file the return in compliance to notice u/s.148 of the Act. Against the additions made by the ld. Assessing Officer assessee preferred appeal before ld.CIT(A). It is the grievance of the assessee that ld.CIT(A) has not issued any show cause notice u/s.250 of the Act for giving opportunity to the assessee for filing the submissions and other details in support of its grounds of appeal. We on perusal of the impugned order find that ld.CIT(A) has not referred to any detail of notices of hearing issued to the assessee and immediately after discussing the statement of facts, grounds of appeal, observations of ld. Assessing Officer has directly come to the decision on the grounds of appeal. It therefore clearly shows that ld.CIT(A) has not given any opportunity of hearing to the assessee which is against the principles of natural justice.

5.

In view thereof, without dwelling into merits of the issue, the issues raised in the instant appeal are being remitted to the file of ld.CIT(A) for necessary adjudication. Needless to mention that ld.CIT(A) in the set aside proceedings shall provide reasonable opportunity of hearing to the assessee. Assessee is directed to

ITA No.2053/PUN/2025 G S Developers

update email and contact details on the ITBA portal. Assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause, failing which the ld.CIT(A) shall be free to proceed in accordance with law. Grounds of appeal raised by the assessee are allowed for statistical purposes. 6. In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced on this 29th day of April, 2026.

sd/- sd/- (VINAY BHAMORE) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; दिन ांक / Dated : 29th April, 2026. Satish

Satish Kumar Madishetty Digitally signed by Satish Kumar Madishetty Date: 2026.04.29 15:21:56 +05'30' आदेश की प्रतिलिपि अग्रेपिि / Copy of the Order forwarded to : अपील र्थी / The Appellant. 1. प्रत्यर्थी / The Respondent. 2. 3. The Pr. CIT concerned. विभ गीय प्रतितनधि, आयकर अपीलीय अधिकरण, “A” बेंच, 4. पुणे / DR, ITAT, “A” Bench, Pune. ग र्ड फ़ इल / Guard File. 5. आिेश नुस र / BY ORDER,

// True Copy // Assistant Registrar, आयकर अपीलीय अधिकरण, पुणे / ITAT, Pune.

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