MANISHA PAIGUDE,PUNE vs. INCOME-TAX OFFICER, WARD – 4(4), PUNE

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ITA 362/PUN/2020Status: DisposedITAT Pune06 October 2021AY 2008-093 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the ex parte order of the CIT(A) and restored the matter back to the CIT(A)'s file. The CIT(A) was directed to pass a fresh order after providing the assessee with a reasonable opportunity of being heard.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex parte. The assessee filed a belated appeal before the ITAT, citing reasons for the delay which were condoned.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex parte without providing a reasonable opportunity of being heard to the assessee.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH, ‘SMC’ PUNE – VIRTUAL COURT

Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI

For Respondent: Shri Vitthal Bhosale

This appeal by the assessee is directed against the ex parte order passed by the CIT(A)-7, Pune on 07-03-2018 in relation to the assessment year 2008-09.

2.

There is a delay of 34 days in presenting this appeal before the Tribunal. The assessee has filed an affidavit given by Ajay M.

Thorat, her previous counsel, in support of the reasons which led to the filing of the instant appeal belatedly. We are satisfied with the reasons. As such, the delay is condoned and the appeal is admitted for disposal on merits.

3.

We have heard the ld. DR through Virtual Court and perused the relevant material on record. There is no appearance from the side of assessee despite notice. It is seen that the reassessment proceedings were initiated and the assessment was completed u/s.143(3) r.w.s.147 of the Income-tax Act, 1961 (hereinafter called ‘the Act’) on 17-02-2016 determining total income at Rs.9,02,640/-.

The ld. first appellate authority dismissed the appeal ex parte qua the assessee. In view of the totality of the facts obtaining in this case, we are of the considered opinion that the ends of justice would meet adequately if the impugned order is set-aside and the matter is restored to the file of the ld. CIT(A). We order accordingly and direct the ld. CIT(A) to pass the order afresh as per law after allowing a reasonable opportunity of being heard to the assessee.

4.

In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 06th October, 2021.

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