HEMANT VISHWAS MORE,KALYAN vs. ACIT CENTRAL CIRCLE-3, KALYAN
IN THE INCOME-TAX APPELLATE TRIBUNAL “E” BENCH,
MUMBAI
BEFORE MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER
&
SMT. RENU JAUHRI, ACCOUNTANT MEMBER
Hemant V More
Ravi Raj Apartment,
Khadakpada, Kalyan,
Maharashtra-421301
v/s.
बनाम
ACIT, Central Circle-3,
Kalyan
Maharashtra-421306
स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AFWPM3020K
Appellant/अपीलार्थी
..
Respondent/प्रतिवादी
Assessee by :
None
Revenue by :
Shri Hemanshu Joshi
Date of Hearing
27.01.2025
Date of Pronouncement
28.01.2025
आदेश / O R D E R
PER RENU JAUHRI [A.M.] :-
This appeal is filed by the assessee against the order of the Learned
Commissioner of Income-tax (Appeals), Pune-11/National Faceless Appeal
Centre, Delhi [hereinafter referred to as “CIT(A)”] dated 20.02.2024 passed u/s. 250 of the Income-tax Act, 1961 [hereinafter referred to as “Act”] for Assessment Year [A.Y.] 2017-18. 2. The assessee has raised the following grounds of appeal:
“1. On facts and circumstances of the case and in law, the learned officer has failed to see that there is no intentional hiding of facts.
2.On facts and circumstances of the case and in law, the learned AO and CIT
(A) has erred in ignoring material already before them.
3.On facts and circumstances of the case and in law, the learned AO and CIT
(A) has erred in not offering opportunity.
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Hemant V. More
On facts and circumstances of the case and in law, the learned AO and CIT(A) has erred in passing order in hurry without application of mind. The order is void ab-initio and liable to be quashed.” 3. Brief facts of the case are that the assessee, being a dentist, filed his return declaring income of Rs. 25,53,650/- on 31.03.2018. The case was selected for scrutiny through CASS. Notice u/s 143(2) was issued to the assessee on 23.09.2018. As the assessee failed to comply with the notice, the assessment was completed exparte on 16.12.2019 at an income of Rs. 93,52,450/- on account of cash deposited in bank accounts during the demonetisation period. 4. Aggrieved with the order of Ld. AO, the assessee filed an appeal before Ld. CIT(A). There was no compliance made by the assessee even during the appellate proceedings, and accordingly, Ld. CIT(A) after noting that the tax on returned income had not been paid, issued a defect notice as well as a show cause notice to the assessee on both these issues. In the absence of any compliance by the assessee, the appeal was dismissed in limine vide order dated 18.03.2024. 5. Aggrieved with the order of Ld. CIT(A), the assessee is in appeal before the Tribunal. On the date of the hearing, none appeared on behalf of the assessee. 6. It is seen that the assessee’s appeals for subsequent AYs 2018-19 & 2019- 20 have also been restored to the file of Ld. CIT(A) vide order of the co-ordinate bench dated 03.09.2024 in ITA Nos. 2296/Mum/2024 & 2298/Mum/2024 respectively with the following observations:
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“4.......................................................... In our considered view, the assessee was totally non-co-operative before the Ld. CIT(A) and was unable to represent the matter in respect of any of the issues related to explanation of "sufficient cause" in the issue of the limitation and also the non-payment of admitted tax. The Ld.CIT(A) has not passed the order on merit. The Ld. AR placed due to medical emergency the assessee was unable to comply the notices of the Id. CIT(A) and prayed to remand the matter before the Ld. CIT(A). We find that the reasonable opportunity of the assessee was denied for redressal of the grievance. The Id. DR argued and had not made any objection about the prayer of the Id. AR. We are, therefore, of the opinion that interest of Justice would be sub-served if the impugned order is set aside and the matters are remitted to the file of the Id. CIT(A) for consideration thereof afresh. We direct Id.
CIT(A) to accept the appeal by condoning the delay. But in case of non-payment of admitted tax, the assessee should get another opportunity of hearing before the Id.
CIT(A) for explanation of correct fact. The Ld.CIT(A) is directed to act as per the Act and to pass a speaking order for disposing the appeal. We are not expressing our view on the merit of the case which will impair the appeal of the assessee. Needless to say, the assessee should get a reasonable opportunity of hearing in set aside appeal proceedings. On the other hand, the assessee should be diligent and co-operative in the appeal proceedings for quick disposal of the appeal.
5. Since the facts and circumstances in ITA Nos 2296, 2298 & 2299/Mum/2024 are identical to ITA No.2297/Mum/2024, the above decision shall apply mutatis mutandis to ITA Nos 2296, 2298 & 2299/Mum/2024 also.”
We, accordingly, deem it appropriate to restore this case also to the file of Ld. CIT(A) with directions to pass a fresh order after giving due opportunity to the assessee. The assessee is also directed to make necessary compliance before
Ld. CIT(A).
7. In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 28.01.2025. KAVITHA RAJAGOPAL
RENU JAUHRI
(न्यातयक सदस्य/JUDICIAL MEMBER)
(लेखाकार सदस्य/ACCOUNTANT MEMBER
Place: म ुंबई/Mumbai
दिनाुंक /Date 28.01.2025
अननकेत स ुंह राजपूत/ स्टेनो
आदेश की प्रतितलति अग्रेतिि/Copy of the Order forwarded to :
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Hemant V. More
अपीलार्थी / The Appellant 2. प्रत्यर्थी / The Respondent. 3. आयकर आयुक्त / CIT 4. विभागीय प्रविविवि, आयकर अपीलीय अविकरण DR, ITAT, Mumbai 5. गार्ड फाईल / Guard file.
सत्यावपि प्रवि ////
आदेशानुसार/ BY ORDER,
उि/सहायक िंजीकार (Dy./Asstt.