MAHESH BALKRISHNA MANUDHANE,JALGAON vs. ITO WARD 2(3), NASHIK
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.997/PUN/2025
िनधाᭅरण वषᭅ / Assessment Year: 2017-18
Mahesh Balkrishna
Manudhane,
254/1, Manudhane Lane, Main
Road, Erandol – 425109. Maharashtra.
V s
The Income Tax Officer,
Ward-2(3), Jalgaon.
PAN: AZBPM2386F
Appellant/ Assessee
Respondent / Revenue
Assessee by Shri Nikhil Pathak – AR
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 of ld.Commissioner of Income Tax(Appeal)[NFAC] passed under section 250 of the Income Tax Act, 1961 for A.Y,.2017-18 on 18.02.2025 emanating from the Assessment Order u/s.144 of the Act, dated 19.12.2019. ITA No.997/PUN/2025 [A]
2
Findings & Analysis :
We have heard both the parties and perused the material placed before us. In this case, ld.AR for the Assessee submitted that though ld.CIT(A) had issued five(05) notices, but only one notice dated 05.02.2025 was received by Assessee as the said notice was sent on the Email Id mentioned in Form No.35. Assessee in replying to the said notice, requested for an adjournment. However, without granting any adjournment ld.CIT(A) passed the order. Ld.CIT(A) has not discussed the merits of case and merely dismissed the appeal.
1 We have perused the order of ld.CIT(A) and the paper book filed by the Assessee and noticed that the first four notices were sent on different Email Id, which was not mentioned in the Form No.35. Therefore, we agree with the Assessee that he had not given opportunity. In these facts and circumstances of the case, we set- aside the order of the 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.
ITA No.997/PUN/2025 [A]
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 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.