SMT. SURAJDEVI G. MUNDADA,JALNA vs. INCOME-TAX OFFICER, JALNA

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ITA 1039/PUN/2017Status: DisposedITAT Pune13 September 2019AY 2009-103 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the impugned order and remitted the matter back to the Assessing Officer for a fresh decision. The assessee was granted liberty to file fresh evidence and was to be given a reasonable opportunity of hearing.

What were the facts?

The assessee did not participate in the assessment proceedings, leading to an ex-parte assessment order. The assessee later filed additional evidence before the Tribunal, claiming its relevance.

What were the issues?

Whether the ex-parte assessment order was justified and if additional evidence filed before the Tribunal should be considered.

Which sections of the Income-tax Act were involved?

Section 144,Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE

Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI

For Appellant: Shri Piyush Bafna
For Respondent: Shri Sudhendu Das

PER R.S.SYAL, VP : This appeal by the assessee is directed against the order dated 31.01.2017 passed by the Commissioner of Income-tax (Appeals)-I, Nashik in relation to the assessment year 2009-10.

2.

The only issue raised in this appeal is against the addition of Rs.54,46,011/- made by the Assessing Officer on account of long term capital gain.

2 ITA No.1039/PUN/2017 Smt. Surajdevi G. Mundada

3.

Without going into the merits of addition, it is seen that the

assessee did not participate in the assessment proceedings which led

to the passing of assessment order u/s.144 r.w.s.147 of the Income-

tax Act, 1961. The ld. CIT(A) upheld the assessment order on the

point. The assessee has filed additional evidence before the

Tribunal claiming that the same is relevant in deciding the issue in

dispute. In the given circumstances, we set-aside the impugned

order and remit the matter to the file of AO for deciding it afresh as

per law after allowing reasonable opportunity of hearing to the

assessee. Needless to say, the assessee will be at liberty to file any

fresh evidence as she desires expedient in the process of finalisation

of assessment.

4.

In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 13th September, 2019.

Sd/- Sd/- (S.S. VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT

पुणे Pune; �दनांक Dated : 13th September, 2019 सतीश

ITA No.1039/PUN/2017 Smt. Surajdevi G. Mundada

आदेश क� क� �ितिलिप �ितिलिप अ�ेिषत अ�ेिषत/Copy of the Order is forwarded to: आदेश क� क� �ितिलिप �ितिलिप अ�ेिषत अ�ेिषत आदेश आदेश अपीलाथ� / The Appellant; 1. ��यथ� / The Respondent; 2. 3. The CIT(A)-I, Nashik 4. The Pr.CIT -1, Aurangabad िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, पुणे “बी” / 5. DR ‘B’, ITAT, Pune; 6. गाड� फाईल / Guard file. आदेशानुसार आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune

Date 1. Draft dictated on 12-09-2019 Sr.PS 2. Draft placed before author 12-09-2019 Sr.PS 3. Draft proposed & placed JM before the second member 4. Draft discussed/approved JM by Second Member. 5. Approved Draft comes to Sr.PS the 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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