RAVINDRA HEMANTKUMAR VORA,LATUR vs. ITO/WARD 1/LATUR, LATUR

IN THE INCOME TAX APPELLATE TRIBUNAL
PUNE BENCH “SMC”, PUNE

BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER

आयकर अपील सं. / ITA No.874/PUN/2025
िनधाᭅरण वषᭅ / Assessment Year : 2020-21

Ravindra
Hemantkumar
Vora,
House No.01, Shri Prabha
Telecom, Main Road, Near
Nagar Parishad, Latur,
Dist. Latur- 413512. PAN : AEJPV4802J
Vs. ITO, Ward-1, Latur.
Appellant

Respondent

आदेश / ORDER

PER MANISH BORAD, AM:

This appeal filed at the instance of assessee is directed against the order of Ld. CIT(A)/NFAC dated 29.01.2025 which is arising out of the assessment order u/s 143(3) of the Act for Assessment
Year 2020-21 framed on 27.09.2022 by the ITO, NFAC, Delhi.
Assessee by : None
Revenue by : Shri S. Sadananda Singh

Date of hearing
: 18.06.2025
Date of pronouncement : 20.06.2025
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2. When the case was called for none appeared on behalf of the assessee in spite of being served with valid notice of hearing. I thus proceed to adjudicate the appeal with the assistance of Ld. DR.
3. I observe that the impugned order is ex-parte and the assessee failed to substantiate against the addition of commission income of Rs.28,87,403/- made by the Assessing Officer. From perusal of the impugned order, I observe that on the dates of hearing fixed by Ld.
CIT(A)/NFAC on short intervals, assessee seek adjournment but finally has been unable to respond by filing written submission.
Considering these facts and circumstances and the assessee having not filed any proof of commission income which he earns from Airtel Money Transaction, I set-aside the impugned issues raised on merits, to the file of Ld. CIT(A)/NFAC for necessary adjudication for which reasonable opportunity shall be granted to the assessee to file necessary details. The 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.
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4. In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced on 20th day of June, 2025. (MANISH BORAD)
ACCOUNTANT MEMBER
पुणे / Pune; ᳰदनांक / Dated : 20th June, 2025. Sujeet
आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to :
1. अपीलाथᱮ / The Appellant.
2. ᮧ᭜यथᱮ / The Respondent.
3. The Pr. CIT concerned.
4. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “SMC” बᱶच,
पुणे / DR, ITAT, “SMC” Bench, Pune.

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Senior Private Secretary

आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.