SMT KAVITA DOULAT BHOJWANI,SINGAPORE vs. INCOME-TAX OFFICER (INTERNATIONAL TAXATION) -1, PUNE

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ITA 197/PUN/2022Status: DisposedITAT Pune31 May 2022AY 2010-113 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal held that the CIT(A) should re-adjudicate the sole substantive ground concerning the addition of capital gains. The assessee was directed to provide fresh contact details to the CIT(A).

What were the facts?

The assessee, a non-resident, appealed against an addition of long-term capital gain on sale of shares. The CIT(A) passed an ex parte order without clear proof of service of hearing notice.

What were the issues?

Whether the CIT(A) erred in passing an ex parte order without proper service of notice, and if the addition of capital gains was justified.

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, PUNE BENCH “SMC”, PUNE

Before: SHRI S.S.GODARA

For Appellant: Shri Mehul Talera
For Respondent: Shri Arvind Desai

आदेश / ORDER PER S.S. GODARA, JM :

1.

This assessee’s appeal for AY 2010-11 arises against the CIT(A)-13, Pune’s order dated 28-11-2019 passed in case No. PN/CIT(A)-13/ITO Ward(IT)-1, Pune/728/2017-18 involving proceedings under Section 143(3) of the Income Tax Act, 1961 in short the Act.

Heard both the parties. Case file perused.

2.

Coming to the assessee’s sole substantive ground that both the lower authorities have erred in law and on facts in making long term capital gain’s addition of Rs.17,29,920/- arising on sale of shares as unexplained income, it is noted that not only this assessee is a non-resident settled in Singapore but also the CIT(A) has passed his lower appellate order ex parte without even indicating the actual service of the corresponding hearing notice. His tabulation in para 2.1 onwards duly take note of the assessee’s residential status. That being the case, I am of the opinion that learned CIT(A) ought to re-adjudicate the assessee’s instant sole substantive ground within three effective opportunities of hearing. I order accordingly. It is made clear that the assessee shall file his fresh address along with all particulars as well as a copy of these remand directions before the CIT(A) so that there is no lack of communication in consequential proceedings. Ordered accordingly.

3.

This assessee’s appeal is allowed for statistical purposes in above terms. Order pronounced in the Open Court on 31st May, 2022.

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