IN INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC , PUNE BEFORE SHRI ANIL CHATURVEDI, AM ITA No.1159/PUN/2019 Assessment Year : 2013-14 Dinesh R. Oswal (HUF), Dharmesh 18 Shreyas Society, Appellant Off Shankar Sheth Road, Behind Anand Park, Pune-411037 PAN : AAFHD1372P v/s Income Tax Officer, Respondent Ward 5(4), Pune Assessee by : Ms. Deepa Khare Revenue by : Shri Chandra Bhanu Mandal / Date of Hearing : 30.09.2019 Date of Pronouncement: 30.09.2019 ORDER PER ANIL CHATURVEDI, AM : 1. This appeal filed by assessee is against order of Commissioner of Income Tax (Appeals) 4, Pune for assessment year 2013-14. 2. relevant facts as culled out from material on record are as under :- 2 Assessee is HUF stated to be having income from investments in real estate and finance. Assessee originally electronically filed its return of income for A.Y. 2013-14 on 30-07-2013. case was selected for scrutiny and thereafter assessment was framed u/s 143(3) of Act vide order dated 08-12-2018. Subsequently, case was reopened by issuing notice u/s. 148 dated 31-03-2018 which was served on assessee. Thereafter, case was taken for scrutiny and consequently, assessment was framed u/s. 143(3) r.w.s. 147 of Act vide order dated 08-12-2018 and total income was determined at Rs.4,34,340/-. Aggrieved by order of AO, assessee carried matter before Ld.CIT(A), who vide order dated 09-07-2019 (in appeal No.PN/CIT(A)-4/Ward-5(4), Pune/205/2018-19) dismissed appeal of assessee. Aggrieved by order of Ld. CIT(A), assessee is now in appeal and has raised following grounds : 1. learned CIT(A) erred in law and on facts in dismissing appeal of appellant for non-attendance when there was sufficient cause for his non-compliance. 2. On facts and circumstances of case, reassessment proceedings u/s. 147 being initiated in absence of material showing escapement of income in hands of appellant is void and may kindly be cancelled. 3. ld. CIT(A) erred in law and on facts in confirming addition of Rs.1,00,800/- in respect of rental income for Shop No. 2 at 418/419 Budhwar Peth Pune. 4. ld. CIT(A) erred in law and on facts in not appreciating that said Shop No. 2 was Godown and used for business of appellant for which no income form House Property u/s. 22 can be assessed. 5. appellant craves leave to add, alter, modify or substitute any ground of appeal at time of hearing. 3. Before me, at outset, Ld. A.R. submitted that CIT(A) has passed ex-parte order without deciding issue on merits. She 3 therefore submitted that one more opportunity be granted to assessee to present its case before lower authorities and further submitted that she undertakes on behalf of assessee that assessee will fully co-operate and appear before lower authorities. Ld. D.R. on other hand, submitted that there was total non- compliance by assessee before Ld. CIT(A) and in such situation, there was no other option left to him but to pass ex-parte order. He thus supported order of lower authorities. 4. I have heard rival submissions and perused material on record. I find that in present case, Ld. CIT(A) has passed ex- parte order wherein he has dismissed appeal of assessee without going into merits of case. It is settled law that ld. CIT(A) has no jurisdiction to dismiss appeal of assessee without going into merits of issue before him. Even in ex parte order, ld. CIT(A) should have decided grounds of appeal of assessee on merits thereof. Considering aforesaid facts, I am of view that in interest of justice and fair play, assessee be given one more opportunity to present its case before CIT(A). I therefore remit issue back to file of CIT(A) to decide issue afresh on merits and in accordance with law. Needless to state that CIT(A) shall grant adequate opportunity of hearing to both parties. Assessee is also directed to promptly furnish details called for by authorities. In case, assessee fails to furnish required details, authorities shall be free to decide issue based on material on record. In view of my decision to restore issue back to file of CIT(A), I am not adjudicating on merits 4 other grounds of appeal raised by assessee. Thus, grounds of assessee are allowed for statistical purposes. 5. In result, appeal of assessee is allowed for statistical purposes. Order pronounced on 30th day of September, 2019. Sd/- (ANIL CHATURVEDI) ACCOUNTANT MEMBER Pune; Dated : 30th September, 2019. RK /Copy of Order forwarded to : 1. Appellant 2. Respondent 3. CIT (A)-4, Pune 4. Pr.CIT-3, Pune 5 DR, ITAT, SMC Pune; 6. Guard file. BY ORDER // True Copy // Private Secretary , ITAT, Pune. Dinesh R. Oswal (HUF) v. Income-tax Officer, Ward 5(4), Pune