PRAKASH RAMCHANDRA SAWANT,SINDHUDURG vs. INCOME TAX OFFICER, KUDAL
आयकर अपीलीय अधिकरण "एस एम सी" न्यायपीठ पुणे में ।
IN THE INCOME TAX APPELLATE TRIBUNAL "SMC" BENCH, PUNE
BEFORE Dr. MANISH BORAD, ACCOUNTANT MEMBER
आयकर अपील सं. / ITA No.187/PUN/2025
धििाारण वषा / Assessment Year : 2013-2014
Prakash Ramchandra Sawant,
Gudhipur Pinguli, Kudal
Sindhudurg,-416520
Maharashtra
PAN-CHTPS3722B
V/s ITO, Ward – 1,
Kudal,
Sindhudurg
Appellant
Respondent
Assessee by : Shri Pramod S. Shingte
Revenue by : Shri Aviyogi Ambadkar,
Addl. CIT
Date of hearing
: 13.03.2025
Date of pronouncement
: 17.03.2025
आदेश/ORDER
PER DR. MANISH BORAD, ACCOUNTANT MEMBER :
This appeal by the assessee is directed against the order dated
04.10.2023 arising out of the Assessment Order passed u/s.147 r.w.s.
144 of the Act dated 21.09.2021 for Assessment Year 2013-14. 2. At the outset the Ld. counsel for the assessee submitted that assessee could not make proper compliance and prayed for one more round of proceedings before First Appellant Authority (FAA). Ld. DR did not oppose the request.
I have heard rival contentions and perused the record placed before me. Assessee who is an individual was subjected to re-opening proceedings and the assessment order was framed on 21.09.2021 which fall during Covid-19 period. Further the assessee challenged the additions by filing the appeal in time before Ld. CIT(A) but thereafter due to unavoidable circumstances and reasonable cause assessee failed to avail the opportunity of hearing granted to him and which resulted in ex-parte order framed by Ld. CIT(A).
2
4. Considering the facts and circumstances of the case and also in the interest of natural justice for both the sides, I deem it proper to offer one more opportunity to assessee and restore all the issues raised on merits to the file of Ld. CIT(A) for afresh adjudication and to decide in accordance with law after providing fair opportunity to assessee for pleading its appeal and also to file necessary submissions and documentary evidence. Assessee is also directed not to take unnecessary adjournment. Effective grounds of appeal raised by the assessee are allowed for statistical purposes.
In the result appeal of the assessee is allowed for statistical purposes.
Order pronounced on this 17th day of March, 2025. (MANISH BORAD)
ACCOUNTANT MEMBER
पुणे/ Pune; दििांक / Dated: 17th March, 2025. Neeta
आिेश की प्रधिधलधप अग्रेधषि / Copy of the Order forwarded to:
1. अपीलार्थी / The Appellant.
2. प्रत्यर्थी / The Respondent.
3. The Pr. CIT concerned.
4. धवभागीय प्रधिधिधि, आयकर अपीलीय अधिकरण, "SMC" बेंच,
पुणे / DR, ITAT, "SMC" Bench, Pune.
5. गार्ा फाइल / Guard File.
आिेशािुसार / BY ORDER,
//// Senior Private Secretary
आयकर अपीलीय अधिकरण, पुणे / ITAT, Pune.