RAJENDRA NARAYAN BHOSALE,PUNE vs. INCOME TAX OFFICER 8(1), PUNE

We have heard the ld. DR and perused the material placed on record. We note that the assessee is an individual did not file the return of income for A.Y 2016-17. Based on the information about tax deducted at source (TDS) on the interest income and transaction of sale of immovable property, notice u/s 148 of the Act validly issued followed by issuance of notice u/s 142(1) of the Act. Assessee failed to file the return of income in response to notice u/s 148 of the Act. The ld. AO passed best judgment assessment order making addition under income from other sources at Rs. 30,371/- and short term capital of Rs. 1,35,36,000 income assesse at Rs. 1,35,66,371/-.

We further observe that the assessee carried the matter before ld. CIT(A) and raised various legal grounds as well as grounds raised on merits stating that assessee is 1/4th owner of the immovable property and also eligible for deduction u/s 54F of the Act. However, the assessee failed to appear before the ld. CIT(A) in spite of being provided eight opportunities. Resultantly ld. CIT(A) on considering the fact that assessment order has been passed u/s 144 of the Act

Before this Tribunal assessee has raised various ground, and specific ground No.1 is raised stating that ld. CIT(A) erred in passing an ex-parte order without taking cognizance of detailed legal submission filed by the assessee. Even though it is not appearing from the records that assessee has filed any submissions before ld. CIT(A), we however taking into consideration the impugned ex-parte order and that ld. CIT(A) has not dealt with the issues raised therein as contemplated u/s 250(6) of the Act, we deem it appropriate to restore all the effective issues raised in the instant appeal in to the file of ld. CIT(A) for necessary adjudication.

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). Needless to mention that ld.CIT(A) in the set aside proceedings shall provide reasonable opportunity of hearing to the assessee and consider the documents/evidences to be filed by the assessee and pass a speaking order as contemplated u/s.250(6) of the Act. Assessee is directed to 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 4 Rajendra Narayan Bhosale ld.CIT(A) shall be free to proceed in accordance with law. Finding of the Ld.CIT(A) is set aside and effective grounds of appeal raised by the assessee are allowed for statistical purposes.

In the result, the appeal of the assessee is allowed for statistical purposes.

""थ" / The Respondent.

The Pr. CIT concerned. 4. िवभागीय "ितिनिध, आयकर अपीलीय अिधकरण, “SMC” ब"च, पुणे / DR, ITAT, “SMC” Bench, Pune. 5. गाड" फ़ाइल / Guard File.