PIAGGIO & C S.P.A.,ITALY vs. ASSISTANT COMMISSIONER OF INCOME TAX (IT),CIRCLE 2, PUNE

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ITA 751/PUN/2025Status: DisposedITAT Pune30 April 2025AY 2019-20Bench: DR.MANISH BORAD (Accountant Member), MS. ASTHA CHANDRA (Judicial Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that in the interest of justice, it was proper to restore the issues on merits to the file of the CIT(A) for fresh adjudication after providing a reasonable opportunity of hearing. The assessee was directed to remain vigilant.

What were the facts?

The assessee's appeal for AY 2019-20 was against an order passed by the CIT(A) arising from a rectification order. The assessee sought an adjournment before the CIT(A) due to their Tax Consultant's preoccupation and inability to file necessary details.

What were the issues?

Whether the assessee was sufficiently provided with an opportunity of hearing by the lower authorities and if the case should be restored to the file of the CIT(A) for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 154,Section 250,Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCHES “C”, PUNE

Before: DR.MANISH BORAD & MS. ASTHA CHANDRA

For Appellant: Shri Siddhesh Chaugule
For Respondent: Shri Umesh Phade
Hearing: 23.04.2025Pronounced: 30.04.2025

आदेश / ORDER

PER DR. MANISH BORAD, ACCOUNTANT MEMBER :

1.

This appeal at the instance of assessee pertaining to A.Y. 2019-20 is directed against the order dated 23.01.2025 passed by CIT(A)-13, Pune passed u/s.250 of the Income-tax Act, 1961 (in short ‘the Act’) arising out of Rectification order dated 14.08.2023 passed u/s.154 of the Act.

2.

At the outset, ld. Counsel for the assessee submitted that the impugned order is exparte and assessee was unable to make proper compliance and to file necessary details in support of its grounds of appeal prayed for providing one more opportunity to go before ld.CIT(A) for necessary adjudication.

3.

Per contra, ld. Departmental Representative opposed the request stating that sufficient opportunities were granted and assessee has necessary infrastructure to plead its case and

4.

We have heard the rival contentions and perused the record placed before us. We observe that assessee preferred appeal before ld.CIT(A) against the order of ld. ACIT, Circle-2, Pune passed u/s.154 of the Act on 14.08.2023 raising certain grounds of appeal. However, on the date of hearing on 09.12.2024, 26.12.2024 and 23.01.2025 assessee sought adjournment on account of preoccupation of the Tax Consultant and could not file necessary details. We therefore in the larger interest of justice being fair to both the parties deem it proper to restore the issues raised on merits to the file of ld.CIT(A) for afresh adjudication and to pass a speaking order as contemplated u/s.250(6) of the Act after providing reasonable opportunity of hearing to the assessee. Assessee is further directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause, failing which the ld.CIT(A) shall be free to proceed in accordance with law. Findings of ld.CIT(A) is set aside and effective grounds of appeal raised by the assessee are allowed for statistical purposes.

5.

In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on this 30th day of April, 2025.

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