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Income Tax Appellate Tribunal, “SMC” BENCH, PUNE
Before: SHRI D. KARUNAKARA RAO, AM & SHRI PARTHA SARATHI CHAUDHURY, JM
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.
2 ITA No. 283/PUN/2018 A.Y.2008-09
The Ld CIT(A) erred in law and on facts in confirming the assessment made u/s. 144 when there was a sufficient reason for non-attendance and confirmed the additions which are arbitrary. 3. Ld CIT(A) erred in law and on facts in confirming addition of Rs.44,52,956/- as income from capital gains from transfer of development rights. 4. The appellant craves to add, alter, modify or substitute any ground of appeal at the time of hearing.”
At the outset, we notice that there is a delay of 251 days for filing the
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.
While perusing the grounds of appeal, we find that the Ld. CIT(Appeal)
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
3 ITA No. 283/PUN/2018 A.Y.2008-09
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.
At the time of hearing, the Ld. AR of the assessee prayed for one final
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.
The Ld. DR, per contra, has placed reliance on the orders of the Sub-
ordinate Authorities.
We have perused the case records and have given thoughtful
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.
4 ITA No. 283/PUN/2018 A.Y.2008-09
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