Income Tax Appellate Tribunal - Pune
Rajesh Vasant Changbhale,Barshi vs Income Tax Officer, Wrd-14(3), Pune, ... on 5 May, 2025
IN THE INCOME TAX APPELLATE TRIBUNAL
PUNE BENCHES "B", PUNE
BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER
AND MS. ASTHA CHANDRA, JUDICIAL MEMBER
आयकर अपील सं. / ITA Nos.2505 and 2506/PUN/2024
Assessment Years : 2016-17 and 2017-18
Rajesh Vasant Changbhale, Vs. ITO, Ward - 14(3),
Plot No. 680, 13/2, Pune
Rajlaxmi Traders,
Kurduwadi Road,
Near Sulakhe High School,
Barshi - 41301, Maharashtra
PAN: AGGPC9721J
Appellant Respondent
Appellant by : Shri Pratik Sandbhor
Respondent by : Shri Arvind Desai
Date of hearing : 12.02.2025
Date of pronouncement : 05.05.2025
आदे श / ORDER
PER DR. MANISH BORAD, ACCOUNTANT MEMBER :
The captioned appeals at the instance of assessee pertaining to Assessment Years 2016-17 and 2017-18 are directed against the separate orders dated 27.08.2024 passed by National Faceless Appeal Centre, Delhi which inturn are arising out of the respective Assessment Orders passed u/s.147 r.w.s.144 r.w.s.144B of the Income-tax Act, 1961 (in short 'the Act').
2. At the outset, Ld. Counsel for the assessee submitted that both the impugned orders are exparte and assessee failed to file necessary details. He therefore prayed for providing one more opportunity to go before ld.CIT(A) and also to provide an opportunity to file additional evidences in support of the grounds raised on merits of the case for A.Yrs. 2016-17 and 2017-18. Ld. 2 ITA Nos.2505 and 2506/PUN/2024 Rajesh Vasant Changbhale Departmental Representative was fair enough in not opposing this request.
3. We have heard the rival submissions and perused the record placed before us. Considering the prayer of the assessee and also considering the facts and circumstances of the case, we notice that the impugned orders are exparte and ld.CIT(A) has not dealt on merits of the case. We therefore set aside both the orders and given an opportunity to the assessee to file evidences and direct the ld.CIT(A) to adjudicate the issues on merit after affording reasonable opportunity of hearing and also call for remand report for the additional evidences if filed by the assessee and then decide in accordance with law. Effective grounds of appeal raised by the assessee in both the appeals under consideration are allowed for statistical purposes.
4. In the result, both the appeals are allowed for statistical purposes.
Order pronounced on this 05th day of May, 2025.
Sd/- Sd/-
(ASTHA CHANDRA) (MANISH BORAD)
JUDICIAL MEMBER ACCOUNTANT MEMBER
पुणे / Pune; दनांक / Dated : 05th May, 2025. Satish 3 ITA Nos.2505 and 2506/PUN/2024 Rajesh Vasant Changbhale आदेश क ितिलिप अ िे षत / Copy of the Order forwarded to :
1. अपीलाथ / The Appellant.
2. यथ / The Respondent.
3. The Pr. CIT concerned.
4. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, "B" ब च, पुणे / DR, ITAT, "B" Bench, Pune.
5. गाड फ़ाइल / Guard File.
आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.