NISHAT HUSSEIANLI VAZIR,PUNE vs. INCOME-TAX OFFICER, WARD (IT)-4, PUNE

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ITA 455/PUN/2020Status: DisposedITAT Pune29 August 2022AY 2014-154 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal due to the Covid-19 pandemic. It restored the substantive grounds of appeal back to the CIT(A) for fresh adjudication, providing three effective opportunities.

What were the facts?

The assessee's appeal for AY 2014-15 was filed against an order of the CIT(A). The assessee remained non-cooperative throughout the proceedings. The Revenue argued that the disallowances and additions were rightly made due to the assessee's non-cooperation.

What were the issues?

Whether the CIT(A) should adjudicate the substantive grounds of appeal afresh due to the assessee's non-cooperation and the need for justice.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, PUNE

Before: SHRI S.S.GODARA, JM & SHRI DR. DIPAK P. RIPOTE, AM

For Respondent: Shri Arvind Desai
Hearing: 21.06.2022Pronounced: 29.08.2022

आदेश / ORDER PER S. S. GODARA, JM :

1.

This assessee’s appeal for A.Y. 2014-15 arises against the CIT(A)-13, Pune’s order dated 25/11/2019 passed in case No. PN/CIT(A)-13ITO Ward(IT)-4, Pune/552/2016-17 involving proceeding u/s.143(3) of the Income Tax Act, 1961; in short "the Act”. Case called twice. None appears at the assessee’s behest. It is accordingly proceeded ex-parte.

Nishat Husseianli Vazir.,

2.

Mr. Desai vehemently argued that this assessee’s has been non- cooperative all along and therefore both the learned authorities have rightly made the impugned disallowances/ additions in facts of the case. He fails to dispute the clinching fact that this assessee is a non-resident and his counsel had appeared before the CIT(A) on 04.11.2019. Faced with the situation, we deem it appropriate in the larger interest of the justice to restore the assessee’s instant substantive grounds back to the CIT(A) for his fresh adjudication as per law within three effective opportunities. Ordered accordingly.

3.

Delay of 100 days in filing of the instant appeal instituted on 02.07.2020 is condoned since falling in Covid-19 pandemic outbreak period.

4.

This assessee’s appeal is allowed for statistical purposes in above terms.

Order pronounced in the Open Court on this 29th day of August, 2022.

Sd/- Sd/- (DR.DIPAK P.RIPOTE) (S.S. GODARA) लेखध सदस्य/ ACCOUNTANT MEMBER न्यधनयक सदस्य/JUDICIAL MEMBER पपणे / Pune; ददनधांक / Dated : 29th August, 2022. Ashwini

Nishat Husseianli Vazir.,

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