SHRI NARSINHA SHIKSHAN PRASARAK MANDAL, INDOLI,INDOLI DIST. SATARA vs. ITO EXEMPTION WARD 1(1), PUNE, SWARGATE PUNE

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ITA 2183/PUN/2024Status: DisposedITAT Pune07 August 2025AY 2011-12Bench: Dr. MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal acknowledged the assessee's failure to appear for hearings, partly due to the Covid-19 pandemic, and accepted the request to remand the issue back to the CIT(A). The CIT(A) was directed to adjudicate the issues after providing proper opportunity of hearing.

What were the facts?

The assessee, a Trust, failed to file an Income Tax Return for AY 2011-12 and faced an assessment under sections 143(3) r.w.s 147. The assessee challenged additions made by the Assessing Officer before the CIT(A) but failed to appear for the hearing, citing reasons including the Covid-19 pandemic.

What were the issues?

Whether the assessee's failure to appear before the CIT(A) warrants a remand back to the CIT(A) for fresh adjudication, especially considering the pandemic period?

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 250,Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, A BENCH,

Before: Dr. MANISH BORAD & SHRI VINAY BHAMORE

For Appellant: CA Satish Nade
For Respondent: Shri Ramnath P Murkunde

आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER:- This appeal at the instance of assessee is directed against the order dated 21.08.2024 passed by Ld. CIT(A) NFAC, Delhi u/s 250 of the Income-tax Act, 1961 which in turn is arising out of assessment order passed u/s 143(3) r.w.s 147 dated 19.12.2018 of the Income Tax Act 1961. 2. At the outset Ld. Counsel for the assessee prayed for restoring the issue raised on merits to the file of Ld. CIT(A) because the assessee failed to comply with the notice of hearing issued by Ld. CIT(A).

1.

3. Ld. Departmental Representative (DR) raised no objection to the request made by Ld. Counsel for the assessee.

4.

We have heard rival contentions and perused the record placed before us. The assessee is a Trust and did not file the Income Return for A.Y. 2011-12. Assessment u/s 143 r.w.s. 147 of the Act on 19.12.2018 assessing Income at Rs. 2,09,13,240/- after making various additions. The assessee challenged the additions before Ld. CIT(A) by filing the appeal on 22.01.2019. However the assessee failed to appear on the date of hearing fixed by Ld. CIT(A). We note that some of the dates of hearing are falling during the Covid-19 Pandemic period. We therefore in the larger interest of justice and being fair to both the parties accept the request made by the Ld. Counsel for the assessee and remand back all the issues raised in the instant appeal to the file of Ld. CIT(A) for necessary adjudication and to decide in accordance with law as contemplated u/s 250(6) of the Act. Needless to mention proper opportunity of hearing shall be granted to the assessee. Assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause. Effective grounds of appeal

raised by the assessee are allowed for statistical purposes.

5. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced on this 13th day of August, 2025.

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