JEEVANDHARA SURIKSHA RAKSHAK NAGARI SAKHARI PATSANSTHA MARYADIT,PUNE vs. INCOME-TAX OFFICER, WARD 9(2), PUNE

PDF · subscribers
ITA 792/PUN/2022Status: DisposedITAT Pune09 December 2022AY 2004-054 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the impugned order and remitted the matter back to the Assessing Officer. The AO was directed to pass a fresh assessment order after providing a reasonable opportunity of hearing to the assessee.

What were the facts?

The assessee, a cooperative credit society, failed to file its return of income. The Assessing Officer completed the assessment ex parte under Section 144, making an addition of Rs. 10,03,220. The assessee also remained absent before the CIT(A) and the ITAT.

What were the issues?

Whether the ex parte assessment order passed without providing adequate opportunity of hearing to the assessee is sustainable.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE

Before: SHRI R.S. SYAL

For Respondent: Shri Kalpesh Kumar Rupavatiya

Assessee by None Revenue by Shri Kalpesh Kumar Rupavatiya Date of hearing 08-12-2022 Date of pronouncement 09-12-2022 आदेश / ORDER PER R.S. SYAL, VP : This appeal by the assessee is directed against the order passed by National Faceless Appeal Centre (NFAC), Delhi on 18.08.2022 in relation to assessment year 2017-18. 2. There is a small delay of 18 days in presenting this appeal before the Tribunal. I, ergo, condone the delay and admit the appeal for disposal on merits.

2 Jeevandhara Suriksha Rakshak Nagari Sakhari Patsanstha Maryadit

Recent GST High Court judgments

Search GST case law →