SAMEER VASANT MOHOL,PUNE vs. INCOME TAX OFFICER, WARD-12(1), PUNE, PUNE
What did the Tribunal hold?
The Tribunal remanded the matter back to the CIT(A)/NFAC for de novo adjudication. The assessee was granted a final opportunity to represent the case with all relevant documents and evidence.
What were the facts?
The assessee's appeal before the CIT(A)/NFAC was dismissed ex-parte for non-prosecution. The assessee did not appear before the CIT(A)/NFAC despite notice and did not file an adjournment application.
What were the issues?
Whether the CIT(A)/NFAC was justified in dismissing the appeal solely on the basis of delay and non-prosecution by the assessee.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE
ORDER
PER PARTHA SARATHI CHAUDHURY, JM :
This appeal preferred by the assessee emanates from the ex-parte order of the National Faceless Appeal Centre (NFAC), Delhi dated 08-09-2023 for the Assessment Year 2012-13 as per the grounds of appeal
appearing hereinafter. The grounds of appeal are as follows:
1. On the basis of facts and in the circumstances of the case and as per law, the Commissioner of Income Tax, (Appeals)-3, Pune is not justified in dismissing the appeal solely on the basis delay non-prosecution by the assessee. The appeal before CIT(A) be restored by setting aside his order dt 08/09/2023
2. Your Petitioner prays further, if required, to add, amend or withdraw any other document, evidence or grounds of appeal.
2. Despite service of notice, none appeared on behalf of the assessee nor is any application for adjournment filed by the assessee.
3. I have heard Ld. DR and perused the material available on record. It is observed that the ld. CIT(A) / NFAC dismissed the appeal of assessee ex-parte for non prosecution. Before me the case of assessee is to remand the matter to the file of CIT(A) / NFAC. The ld. DR conceded for remanding the matter to the CIT(A) / NFAC with the observations of the Bench that this is the final opportunity given to the assessee. Accordingly, the matter is remanded to the CIT(A) / NFAC for de novo adjudication with a direction to the assessee that this is the final opportunity and that he should represent before the NFAC / CIT(A) with all the relevant documents / evidences and represent the matter substantially on merits.
In the result, the appeal of assessee is allowed for statistical purposes.
Order pronounced in the open Court on this 15th day of January, 2024.
Sd/- (PARTHA SARATHI CHAUDHURY) JUDICIAL MEMBER Pune; Dated, the 15th January, 2024 GCVSR आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपीलार्थी / The Appellant; 2. प्रत्यर्थी / The Respondent 3. The concerned Pr.CIT, Pune 4. DR, ITAT, „SMC‟ Bench, Pune गार्ड फाईल / Guard file. 5. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अधिकरण ,पुणे / ITAT, Pune 1 Draft dictated on 15-01-2024 Sr.PS/PS 2 Draft placed before author 15-01-2024 Sr.PS/PS 3 Draft proposed and placed JM/AM before the second Member 4 Draft discussed/approved by AM/JM second Member 5 Approved draft comes to the Sr. Sr.PS/PS PS/PS 6 Kept for pronouncement on Sr.PS/PS 7 Date of uploading of order Sr.PS/PS 8 File sent to Bench Clerk Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order
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