MA AMDAR SHRI RADHAKRUSHNA VIKHE PATIL SAHAKAR TRUST VAHATUK SANSTHA MARYAD,AHMEDNAGAR vs. ITO, WARD 1, AHMEDNAGAR

IN THE INCOME TAX APPELLATE TRIBUNAL
PUNE BENCH “SMC”, PUNE

BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER
AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER

आयकर अपील सं. / ITA No.50/PUN/2025
िनधाᭅरण वषᭅ / Assessment Year : 2018-19

Ma
Amdar
Shri
Radhakrushna Vikhe Patil
Sahakar
Trust
Vahatuk
Sanstha Maryad,
1, AP Pravaranagar, Rahata,
Ahmednagar- 413712. PAN : AAAAM6484F
Vs. Income Tax Department,
National e-Assessment
Centre, Delhi.
Appellant

Respondent

आदेश / ORDER

PER S. S. VISWANETHRA RAVI, JM:

This appeal filed at the instance of assessee is directed against the order of Ld. CIT(A)/NFAC dated 24.11.2023 pertaining to assessment year 2018-19. 2. When the case was called for, none appeared on behalf of the assessee. Even on previous date of hearing fixed on 24.02.2025
none appeared. We therefore proceed to adjudicate the appeal with Assessee by : None
Revenue by : Shri Manoj Tripathi

Date of hearing
: 19.03.2025
Date of pronouncement : 28.03.2025
2
the able assistance of Ld. Departmental Representative and available records.
3. Our attention was drawn to ground no.1 wherein it has been stated that the assessee was not provided proper opportunity of hearing by Ld. CIT(A)/NFAC as the notices of hearing were issued on email ID of the erstwhile tax consultant and not on the official email ID mentioned in Form No.35. 4. Ld. DR raised no objection if the matter is remanded back to Ld. CIT(A)/NFAC for fresh adjudication.
5. We have heard Ld. DR and perused the records placed before us. On perusal of the impugned order dated 24.11.2023, we note that the assessee could not plead its case by filing various details.
Ground no.1 raised in the instant appeal also indicates that the notices of hearing were not sent on the email ID mentioned in the Form No.35 rather it was sent on the email ID of previous tax consultant appearing on the portal. For this reason, there was no proper opportunity given to the assessee to plead its case.
Therefore, in the interest of justice and being fair to both the parties, we restore the issue raised on merits to the file of Ld.
CIT(A)/NFAC for fresh adjudication. Reasonable opportunity of hearing to be given to assessee who shall also remain vigilant and 3
should not take adjournment unless otherwise required for reasonable cause and should also update correct email and contact details on Income Tax Portal. Effective grounds of appeal raised by the assessee are allowed for statistical purposes.
6. In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced on 28th day of March, 2025. (MANISH BORAD) (S. S. VISWANETHRA RAVI)
ACCOUNTANT MEMBER JUDICIAL MEMBER
पुणे / Pune; ᳰदनांक / Dated : 28th March, 2025. Sujeet
आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to :
1. अपीलाथᱮ / The Appellant.
2. ᮧ᭜यथᱮ / The Respondent.
3. The Pr. CIT concerned.
4. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “SMC” बᱶच,
पुणे / DR, ITAT, “SMC” Bench, Pune.

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Senior Private Secretary

आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.