RAVINDRA SITARAM GUPTA,PUNE vs. INCOME TAX OFFICER, NFAC, PUNE

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

BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER
AND SHRI VINAY BHAMORE, JUDICIAL MEMBER

आयकर अपील सं. / ITA No.2386/PUN/2024
िनधाᭅरण वषᭅ / Assessment Year : 2013-14

Ravindra Sitaram Gupta,
Karam Kunj, 10, Aundh
Road, Behind Amar Heights,
Kirkee- 411020. PAN : AACPG5701G
Vs. Income
Tax
Officer,
NFAC.
Appellant

Respondent

आदेश / ORDER

PER MANISH BORAD, AM:

This appeal filed at the instance of assessee is directed against the order of Ld. CIT(A)/NFAC dated 24.10.2024 which is arising out of the assessment order for Assessment Year 2013-14 framed on 15.02.2022 by the ITO, NFAC.
2. A perusal of the records indicates that the order of Ld.
CIT(A)/NFAC is ex-parte and even before the Assessing Officer the assessee could not plead its case since the all the dates of hearing
Assessee by : Shri Dharmesh Shah (Virtual)
Revenue by : Shri Arvind Desai

Date of hearing
: 06.03.2025
Date of pronouncement : 24.03.2025
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were falling during Covid-19 restriction period. At the outset, Ld.
Counsel for the assessee filed various documents running into 73
pages in order to explain the alleged transaction of sale of immovable property.
3. We have heard rival contentions and perused the records placed before us. Considering the facts of the case mainly the dates of hearing fixed by the Assessing Officer during the Covid-19
restriction period and also the ex-parte order of Ld. CIT(A)/NFAC and nothing has been dealt on merits, we in the interest of justice and being fair to both the parties deem it appropriate to restore the issue raised on merits to the file of Ld. Juri ictional Assessing
Officer for de novo assessment which is to be carried out after considering the documents filed by the assessee before us including the conveyance deed executed in June, 1996 between Mr. Gev
Behram Irani and appellant jointly with Mrs. Zarin Gupta, deed of conveyance dated 13.06.2012 and also the agreement of sale dated
27.07.2012 between the appellant jointly with Mrs. Zarin Gupta and Smt. Priti Anil Sankhwal for sale of flat. Needless to mention that the assessee provided sufficient opportunity for pleading its case
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and to file all details before Ld. Assessing Officer who shall decide in accordance with law.
4. In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced on 24th day of March, 2025. (VINAY BHAMORE) (MANISH BORAD)

JUDICIAL MEMBER ACCOUNTANT MEMBER

पुणे / Pune; ᳰदनांक / Dated : 24th 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, “B” बᱶच,
पुणे / DR, ITAT, “B” Bench, Pune.

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Senior Private Secretary

आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.