SIDDHIVINAYAK ASSOCIATES,PUNE vs. INCOME TAX OFFICER, WARD-6(1), PUNE, 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.1860/PUN/2024
Assessment Year : 2018-19
Siddhivinayak Associates,
Ashish Plaza, S.No.10.2,
Nanded, Sinhagad Road,
Pune 411 041, Maharashtra
PAN : ACAFS9860N
Vs.
ITO, Ward-6(1),
Pune
Appellant
Respondent
आदेश / ORDER
PER DR. MANISH BORAD, ACCOUNTANT MEMBER :
The captioned appeal at the instance of assessee pertaining to A.Y. 2018-19 is directed against the order dated 13.06.2024
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
19.02.2021
passed u/s.143(3) r.w.s.143(3A) & 143(3B) of the Act.
At the outset, Ld. Counsel for the assessee referring to Ground No.1 stated that the impugned order is exparte and in the interest of natural justice assessee should be provided one more opportunity of hearing before ld.CIT(A) by remitting the issues raised on merits. Ld. Departmental Representative was fair enough in not opposing this request.
Appellant by :
Shri Pramod Shingte
Revenue by :
Shri Ganesh B Budruk
Date of hearing
:
29.04.2025
Date of pronouncement
:
06.05.2025
Siddhivinayak Associates
2
3. We have heard the rival contentions and perused the record placed before us. We observe that the impugned order is exparte as the assessee failed to make compliance on the four notices of hearing namely 06.10.2023, 31.10.2023, 06.11.2023 and 03.06.2024. We observe that the assessee has made detailed submissions before ld. AO however ld. AO made addition of Rs.52,63,220/- invoking the provisions of section 69C of the Act for unexplained expenditure. We also notice that non- appearance was not intentional and the assessee would not have gained from not complying with the notices of hearing. In the light of submissions made by ld. Counsel for the assessee and in the larger interest of justice, we deem it appropriate to restore the issues raised on merits to the file of ld.CIT(A) for denovo adjudication. Ld.CIT(A) shall provide reasonable opportunity of hearing. 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. Effective grounds of appeal raised on merits are allowed for statistical purposes.
In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced on this 06th day of May, 2025. (VINAY BHAMORE)
ACCOUNTANT MEMBER
पुणे / Pune; दनांक / Dated : 06th May, 2025. Satish
Siddhivinayak Associates
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.