GANGADHAR SHRIRAM KATHAR,AURANGABAD vs. COMMISSIONER OF INCOME TAX (APPEALS), DELHI
आयकर अपीलीय अिधकरण ”एस एम सी” Ɋायपी ठपुणेमŐ।
IN THE INCOME TAX APPELLATE TRIBUNAL
PUNE BENCHES “SMC” :: PUNE
BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER
AND SHRI VINAY BHAMORE, JUDICIAL MEMBER
आयकर अपील सं. / ITA No.1129/PUN/2025
िनधाᭅरण वषᭅ / Assessment Year: 2012-13
Gangadhar Shriram Kathar,
Plot No.L 245, Balaji Nagar,
Aurangabad – 431005. Maharashtra.
V s
The Commissioner of Income Tax (Appeals).
PAN: ACNPK6008P
Appellant/ Assessee
Respondent / Revenue
Assessee by Dr.CMA Umesh Ruparel – AR
(Virtual)
Revenue by Smt. Sonal L Sonkavde –Addl.CIT(DR)
Date of hearing
05/06/2025
Date of pronouncement 05/06/2025
आदेश/ ORDER
PER DR. DIPAK P. RIPOTE, AM:
This is an appeal filed by the Assessee against the order ofld.CIT(A)[NFAC] passed under section 250 of the Act, for the A.Y.2012-13, dated 27.02.2025 emanating from Assessment Order u/s.144 r.w.s 147 of the Act, dated 23.08.2019. ITA No.1129/PUN/2025 [A]
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Findings & Analysis :
We have heard both the parties and perused the records. Ld.AR submitted that Assessee had not received the notices issued by ld.CIT(A). Therefore, Assessee could not reply. On perusal of the ld.CIT(A)’s order, it is observed that ld.CIT(A) has confirmed the addition stating that Assessee failed to file corroborative evidences. Since Assessee had not received notices, in the interest of justice, we set-aside the order of ld.CIT(A) to ld.CIT(A) for denovo adjudication to decide the appeal on merits. The ld.CIT(A) shall provide opportunity to the assessee. Assessee shall file necessary documents before the ld.CIT(A). Accordingly, grounds of appeal raised by the assessee are allowed for statistical purpose.
In the result, appeal of the assessee is allowed for statistical purpose. Order pronounced in the open Court on 05 June, 2025. (VINAY BHAMORE) ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 05 June, 2025/ SGR
ITA No.1129/PUN/2025 [A]
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आदेशकᳱᮧितिलिपअᮕेिषत / Copy of the Order forwarded to :
1. अपीलाथᱮ / The Appellant.
2. ᮧ᭜यथᱮ / The Respondent.
3. The CIT(A), concerned.
4. The Pr. CIT, concerned.
5. िवभागीयᮧितिनिध, आयकर अपीलीय अिधकरण, “एस एम सी” बᱶच,
पुणे / DR, ITAT, “SMC” Bench, Pune.
6. गाडᭅफ़ाइल / Guard File.
आदेशानुसार / BY ORDER,
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Senior Private Secretary
आयकर अपीलीय अिधकरण, पुणे/ITAT, Pune.