DEEPALI RAJENDRA AHIRE,SOLAPUR vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE -2, SOLAPUR

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ITA 261/PUN/2020Status: DisposedITAT Pune22 June 2022AY 2013-143 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the order of the CIT(A) and remanded the case back for a fresh hearing. The CIT(A) was directed to grant the assessee an opportunity to be heard and to consider all relevant documents.

What were the facts?

The assessee declared total income including capital gains. The Assessing Officer treated the income as short-term capital gain and made a significant addition. The CIT(A) dismissed the assessee's appeal.

What were the issues?

Whether the CIT(A) properly adjudicated the appeal without granting the assessee an opportunity to be heard and present evidence.

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”

Before: SHRI S.S.GODARA & DR. DIPAK P. RIPOTE

For Appellant: Shri M K Kulkarni – AR
For Respondent: Shri Arvind Desai – DR
Hearing: 16/06/2022Pronounced: 22/06/2022

ORDER

PER DR.DIPAK P.RIPOTE, AM:

1.

This appeal filed by the Assessee is directed against the order of ld.Commissioner of Income-tax(Appeals)-7, Pune’s, order dated 20.11.2019for the Assessment Year 2013-14, involving proceedings under section 143(3) of the Income Tax Act, 1961.

2.

Brief facts of the case are that the assessee had filed return of income electronically on 30.09.2013 declaring total income at Rs.21,47,626/- including income from Capital Gain. During the assessment proceedings, the Assessing Officer(AO) treated the income as short term capital gain and made addition of Rs.46,33,740/-.

A.Y.2013-14 Smt. Deepalil Rajendra Ahire (A)

3.

Being aggrieved by the assessment order, the assessee filed appeal before the ld.CIT(A)-7, Pune.

3.1. The ld.CIT(A) dismissed the appeal of the assessee.

4.

Being aggrieved, the assessee filed appeal before this Tribunal. The ld.Authorised Representative for the assessee submitted that due to some reasons, the assessee could not appear before the ld.CIT(A). The ld.CIT(A) has merely confirmed the assessment order without going into facts of the case.

5.

We have heard both the parties, perused the material available on record and have gone through the orders of the Lower Authorities. In the interest of justice, the case is set-aside to the file of the ld.CIT(A). The ld.CIT(A) shall grant opportunity of being heard to the assessee. The assessee shall file all the relevant documents before the ld.CIT(A), accordingly, the grounds of appeal raised by the assessee are allowed for statistical purpose.

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