HOTEL RADHIKA,KOLHAPUR vs. INCOME-TAX OFFICER, WARD 2(1), KOLHAPUR, KOLHAPUR
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Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE
Before: SHRI INTURI RAMA RAO & Ms. ASTHA CHANDRA
PER INTURI RAMA RAO, AM:
This is an appeal filed by the assessee directed against the order of
National Faceless Appeal Centre (NFAC), Delhi dated 18.02.2024 for
the assessment year 2018-19.
Briefly, the facts of the case are that the appellant is a Partnership
firm. The Return of Income for the A.Y. 2018-19 was filed on
29.10.2018 declaring income of Rs.2,37,630/-. Against the said return
of income, the assessment was completed by the Assessing Officer (AO)
ITA No.754/PUN/2024
at a total income of Rs.11,11,618/-. While doing so, the AO made the
disallowance of interest and remuneration paid to partners of
Rs.7,95,058/- and also made addition of Rs.78,930/, being interest on
income-tax refund.
Being aggrieved, an appeal was filed before the CIT(A)/NFAC who vide impugned order dismissed the appeal in limine without
condoning the delay.
Being aggrieved, the appellant is in appeal before the Tribunal in
the present appeal.
We heard the rival submissions and carefully perused the relevant
material on record. At the outset, we find that the CIT(A)/NFAC had
considered wrong facts of the case which were not relevant to the
appellant firm. On mere reading of the contents of Para 3.4 of the
impugned order, it would be evident that CIT(A)/NFAC presumed that it
is an appeal against the order passed u/s.272A(1)(a) of the Income-tax
Act, 1961, whereas the appeal was filed against the order passed
u/s.143(3) of the Act. Furthermore, it is seen that there was delay of 370
days in presenting the appeal before the CIT(A)/NFAC. The
CIT(A)/NFAC, had not bought on record the actual date of service of the
assessment order on the appellant firm. Eventually, the CIT(A)/NFAC
did not condone the delay. In the circumstances, we are of the
considered opinion that the matter requires remission to the file of
ITA No.754/PUN/2024
CIT(A)/NFAC for denovo disposal of the appeal in accordance with law
after affording due opportunity of hearing to the appellant firm.
In the result, the appeal filed by the assessee stands partly allowed for statistical purpose.
Order pronounced on this 31st day of May, 2024.
Sd/- Sd/- (ASTHA CHANDRA) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; �दनांक / Dated : 31st May, 2024 Satish
आदेश क� �ितिलिप अ�ेिषत / Copy of the Order forwarded to : अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2. 3. The Pr.CIT concerned 4. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, “SMC” ब�च, पुणे / DR, ITAT, SMC” Bench, Pune. गाड� फ़ाइल / Guard File. 5. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune
