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Income Tax Appellate Tribunal, “A”
Before: SHRI PARTHA SARATHI CHAUDHURY & DR. DIPAK P. RIPOTE
ORDER
PER DR. DIPAK P. RIPOTE, AM:
This appeal filed by the Assessee is directed against the order of ld. Commissioner of Income Tax(Appeals)-8, Pune, dated 04.04.2019 for the A.Y. 2013-14. The assessee has raised the following grounds of appeal: “I am not agreeing with computation and order made by Assessing Officer. During the assessment I had re-prepared my true and correct return and gross receipts of Rs.83,43,350/- was taken into consideration and a net profit of Rs.6,67,468/- was to be taxed and a tax of Rs.78,640/- (Tax and Interest till then) was offered to be paid by met. Demand calculated by the Assessing Officer is prejudicial to m and if the appeal is not allowed to be proceeded will be against the law. I am genuine in the eye of law and offered proper profit for tax in my computation of income.
A.Y. 2013-14 Mr.Karan Kumar Phoolchand Singhi Vs. ITO, Ward-8(4), Pune (A)
Hope above grounds of appeal is valid for taking the matter in appeal”
2. The ld.Authorised Representative(ld.AR) at the outset stated that the ld.CIT(A) has not decided the case on merit. The ld.CIT(A) has merely dismissed, because, there was delay in filing appeal. Though it was submitted before the ld.CIT(A) that the order under section 143(3) of the Act, which was sent to the assessee by E-mail was lying in Spam Folder, therefore, could not noticed it. The assessee only realized when recovery notice was served on assessee by the Department. However, the ld.CIT(A) merely dismissed the appeal on the ground of delay.
The ld.AR requested that case may be kindly set-aside to the file of the ld.CIT(A).
The ld.Departmental Representative(ld.DR) for the Revenue supported the order of the ld.CIT(A) and Assessing Officer.
We have heard both the parties and perused the material available on record. It is a fact that the ld.CIT(A) has not decided the case on merit. Therefore, we set-aside the case to the file of the ld.CIT(A) for re-adjudication. The ld.CIT(A) shall decide the case on merit after giving opportunity to the assessee. The assessee shall file all the documents necessary information before the ld.CIT(A) at A.Y. 2013-14 Mr.Karan Kumar Phoolchand Singhi Vs. ITO, Ward-8(4), Pune (A)
the earliest. Accordingly, grounds of appeal raised by the assessee is allowed for statistical purpose.