SMT. RASHMI SHRIKANT BHURUK,PUNE vs. INCOME-TAX OFFICER, WARD - 8(1), PUNE

आदेश / ORDER

PER PARTHA SARATHI CHAUDHURY, JM :

This appeal preferred by the assessee emanates from the order of Ld. CIT(Appeal), Pune-13 dated 04.05.2017 for the assessment year 2008-09 as per following grounds of appeal on record:

“1.The learned CIT(A) erred in law and on facts in dismissing the appeal of the appellant ex-parte for non-attendance thereby confirming the additions of Rs 44,52,956/- made in the Assessment order.

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appeal. That with regard to this delay, the Ld. AR of the assessee filed

condonation petition along with affidavit stating reasons for such delay in

filing the appeal before us. We have perused the condonation petition and the

affidavit along with reasons for delay. We are convinced with the justification

rendered by the assessee through these documents. We therefore condone

the delay and proceed to hear the appeal on merits.

has passed an ex-parte order confirming the addition made by the Assessing

Officer on the ground of non-attendance by the assessee. We have also gone

through the Ld. CIT(Appeal)’s order and we find that detailed written

submission was filed by the assessee. That even in the cause title of the

CIT(Appeal)’s order, it is stated as “Present for the appellant Ms. Deepa

Khare, CA” and therefore, it cannot be stated that there was non-compliance

at the First Appellate Proceedings. However, when we look into the

assessment order, the said order was passed u/s.144 r.w.s. 147 of the

income Tax Act, 1961 (hereinafter referred to as ‘the Act’).

That on perusal of the assessment order, there was notice u/s.142(1) of

the Act issued along with detailed questionnaire to the assessee asking for

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submission of the various details with regard to the case of the assessee.

However, there was no response from the assessee. It is with this

background, the Assessing Officer completed assessment u/s.144 r.w.s.147

of the Act.

opportunity to represent their case before the Assessing Officer and stated

that even at the First Appellate Authority, it was only the written submissions

that were considered and the rights and liabilities are yet to be determined so

far merits are concerned. The Ld. AR of the assessee prayed that the matter

may be restored to the file of Assessing Officer for re-adjudication since

assessment order passed u/s.144 of the Act and ensured that this time they

will comply with all the notices and defend their case on merits before the

Revenue Authorities.

ordinate Authorities.

consideration to the arguments rendered by the parties herein. We have also

perused the respective orders of the Revenue Authorities. In this case, it

would be better in the interest of justice that the factual parameters should

come up more clearly through proper representation of the assessee vis-à-vis

proper adjudication by the Revenue Authorities.

In view of the matter, we set aside the order of the Ld. CIT(Appeal) and

restore the matter to the file of the Assessing Officer for re-adjudication in

compliance with the principles of natural justice.

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In the result, appeal of the assessee is allowed for statistical purposes. 7.

Order pronounced on 08th day of February, 2019.

Sd/- Sd/- D. KARUNAKARA RAO PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER

पुणे / Pune; �दनांक / Dated : 08th February, 2019. SB

आदेश क� ��त�ल�प अ�े�षत / Copy of the Order forwarded to :

अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2. 3. The CIT(Appeal), Pune-13. 4. The Pr. CIT-5, Pune. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, “एक-सद�य” ब�च, 5. पुणे / DR, ITAT, “SMC” Bench, Pune. गाड� फ़ाइल / Guard File. 6.

// True Copy // आदेशानुसार / BY ORDER,

�नजी स�चव / Private Secretary आयकर अपील�य अ�धकरण, पुणे / ITAT, Pune.

5 ITA No. 283/PUN/2018 A.Y.2008-09

Date 1 Draft dictated on 07.02.2019 Sr.PS/PS 2 Draft placed before author 07.02.2019 Sr.PS/PS 3 Draft proposed and placed JM/AM before the second Member 4 Draft discussed/approved by AM/JM second Member 5 Approved draft comes to the Sr.PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr.PS/PS 7 Date of uploading of order Sr.PS/PS 8 File sent to Bench Clerk Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order