VISHWANATH MADHAV JAWALE,PUNE vs. INCOME TAX OFFICER, WARD 9(1), PUNE
IN THE INCOME TAX APPELLATE TRIBUNAL
PUNE BENCHES “B”, PUNE
BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER
AND SHRI VINAY BHAMORE, JUDICIAL MEMBER
आयकर अपील सं. / ITA No.806/PUN/2025
Assessment Year : 2012-13
Vishwanath Madhav Jawale,
Plot No.90, Sector No.20,
Krishna Nagar,
Chinchwad, Pradhikaran,
Pune 411 019
Maharashtra
PAN : AASPJ2450R
Vs.
ITO, Ward-9(1),
Pune
Appellant
Respondent
आदेश / ORDER
PER DR. MANISH BORAD, ACCOUNTANT MEMBER :
The captioned appeal at the instance of assessee pertaining to A.Y. 2012-13 is directed against the order dated 10.01.2025
passed by National Faceless Appeal Centre, Delhi u/s.250 of the Income-tax Act, 1961 (in short ‘the Act’) arising out of the Assessment order dated 25.12.2019 passed u/s.143(3) r.w.s.147
of the Act.
With the assistance of both the sides, we have perused the record and find that the assessee failed to appear on more than eight occasions before ld.CIT(A) and could not substantiate with credible evidence and submissions to plead the grounds of appeal raised against the addition made by the Assessing Appellant by : Shri Sharad A. Shah and Shri Rohit S. Tapadiya Respondent by : Shri Manish Mehta Date of hearing : 13.05.2025 Date of pronouncement : 14.05.2025 Vishwanath Madhav Jawale
2
Officer. Ld. Departmental Representative did not oppose if the matter is restored to the file of ld.CIT(A) for afresh adjudication.
We have heard the rival contentions and perused the record placed before us. Assessee has been subjected to addition of Rs.48,13,424/- for the assessment completed for A.Y. 2012-13. Appeal filed before ld.CIT(A) was subsequently not followed properly and no details were filed on various dates of hearing of which couple of dates of hearing relate to the covid-19 pandemic period. Ld.CIT(A) dismissed the appeal of the assessee merely affirming the action of the AO. We further observe that ld.CIT(A) has not passed a speaking order as contemplated u/s.250(6) of the Act. Hon’ble Bombay High Court in the case of PCIT (C) vs. Premkumar Arjundas Luthra (HUF) (2017) 297 CTR 614 (Bombay) has held that ld.CIT(A)/NFAC is obliged to dispose of the appeal on merits even in an exparte order.
Under the given facts and circumstances and considering the fact that ld.CIT(A) has not passed a speaking order, we deem it proper to restore the issues on merit to the file of ld.CIT(A) for denovo adjudication. Assessee is directed to provide latest email id and contact detail to the department for receiving the notices from ITBA portal. Assessee is also directed to remain vigilant and not to take unnecessary adjournment unless otherwise required for reasonable cause. Impugned order is set aside and the effective grounds of appeal raised by the assessee are allowed for statistical purposes. Vishwanath Madhav Jawale
3
5. In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced on this 14th day of May, 2025. (VINAY BHAMORE)
ACCOUNTANT MEMBER
पुणे / Pune; दनांक / Dated : 14th May, 2025. Satish
आदेश क ितिलिप अ ेिषत / Copy of the Order forwarded to :
अपीलाथ / The Appellant. 2. यथ / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, “B” बच, पुणे / DR, ITAT, “B” Bench, Pune.
गाड फ़ाइल / Guard File. आदेशानुसार / BY ORDER,
//// Senior Private Secretary
आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.