Anil Govind Wable Vs ACIT (ITAT Pune)
In Anil Govind Wable Vs. ACIT, the Income Tax Appellate Tribunal (ITAT) Pune set aside an ex-parte order passed by the CIT(A), citing the assessee’s inability to respond to electronic notices due to age-related tech constraints. The case involved a civil contractor whose income was reassessed following a survey under Section 133A of the Income Tax Act. The assessee had disclosed an additional income of ₹1.30 crore during the survey, which was included in his return. However, the Assessing Officer (AO) classified the additional income under Sections 69A, 69B, and 69C and applied a higher tax rate under Section 115BBE. The assessee contested this classification, arguing that the income should be taxed as regular business income, but his appeal was dismissed ex-parte by the CIT(A) due to non-appearance.
The ITAT acknowledged that the assessee, a senior citizen over 70 years old, struggled with technology and was unaware of the hearing notices sent to his former consultant’s email. Given these circumstances, the tribunal ruled that the assessee deserved a fair chance to present his case. The ex-parte order was set aside, and the matter was remanded to the CIT(A) for fresh adjudication with instructions to provide reasonable opportunity for the assessee to present relevant documents and arguments. The tribunal also directed the assessee to comply with hearing notices without further delays. The appeal was allowed for statistical purposes, ensuring a fair hearing process.
