APARNA ASHOK SAPRA,MAPUSA V. INCOME TAX OFFICER, PANAJI

ITA 72/PAN/2025

AI Insights

The case involves Aparna Ashok Sapra, the assessee, who appealed against the order of the National Faceless Appeal Centre/Commissioner of Income Tax (Appeals) Delhi, which was passed under sections 144 and 250 of the Income Tax Act. The primary contention was the sustenance of additions made by the Assessing Officer (AO) regarding unaccounted cash deposits and estimated business income. The AO had invoked section 144 due to non-compliance by the assessee in providing necessary details and explanations for cash deposits in bank accounts during the financial year 2016-17. The CIT(A) upheld the AO's decision due to continued non-compliance. The Tribunal, however, decided to provide another opportunity for the assessee to present her case, emphasizing the importance of natural justice.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 708749 (ITAT-PANAJI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RIJULA UNIYAL.
• Keywords: Set aside; Business income; Principle of natural justice
• Section: 144; 142(1)

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH PANAJI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI G D PADMAHSHALI ACCOUNTANT MEMBER I T A. Nos.72/PAN/2025 (A.Y. 2017-18) Aparna Ashok Sapra, Pratik Motors, Aarkay Plaza, Duler, Mapusa-403507, Goa. Vs . I T O Ward2(3), Aaykar Bhavan, EDC, Patto, Panjim-403001. Goa. PAN/GIR No.AKMPS6554P (अपीलाथȸ/Appellant) (Ĥ×यथȸ/Respondent) Assessee by None(Letter dt15-07-2025) Revenue by Smt.Rijula Uniyal.Sr.DR सुनवाई कȧ तारȣख/Date of Hearing 15.07.2025 घोषणा कȧ तारȣख/Date of Pronouncement 16.07.2025 ORDER PER PAVAN KUMAR GADALE ,JM: The assesse has filed the appeal against the order of the NFAC/CIT(A) Delhi passed u/sec144 and u/sec 250 of the Act. The assesee has raised the grounds of appeal challenging the order of the CIT(A) sustaining the additions made by the Assessing officer. 2. The brief facts of the case are that, the assessee has not filed the return of income.The Assessing Officer (AO) based on the information found that the assesse has made cash deposits in the bank accounts in F.Y.2016-17 and notice 2 ITA. No.72/PAN/2025 Aparna Ashok Sapra.. u/sec 143(2) and U/sec 142(1) of the Act was issued to furnish the details and sources of deposits. The A.O found the cash deposits credits in the six bank accounts maintained by the assessee in the F.Y.2016-17 and explanations were called to substantiate the credits and there was no compliance in spite of providing the opportunities. Since, no details and explanations were filed, hence the AO considering the information available on record has invoked the provisions of Sec. 144 of the Act made addition u/sec69A of Rs.6,20,000/- and business income estimated Rs.1,39,94,795/-and assessed the total income of Rs.1,46,14,745/- and passed the order u/sec144 of the Act dated 31.12.2019. 3. Aggrieved by the order, the assesse has filed an appeal before the CIT(A), whereas the CIT(A) has considered the grounds of appeal, statement of facts and findings of the AO and has issued notices of hearing and since there was no compliance by the assesse to notices. Therefore the CIT(A) considering the information on record has confirmed the action of the A.O and dismissed the appeal. Aggrieved by the order of the CIT(A), the assesse has filed an appeal before the Hon'ble Tribunal. 4. We heard the Ld.DR submissions and perused the material on record. Prima-facie the CIT(A) has passed the order considering the fact that there is no compliance in spite of providing adequate opportunity of hearing and the notices were issued. Therefore, the CIT(A) was of the 3 ITA. No.72/PAN/2025 Aparna Ashok Sapra.. opinion that the assessee is not interested in prosecuting the appeal and dismissed the appeal ex-parte confirming the action of the assessing officer. The Ld. CIT(A) has issued the notices of hearing referred at Page2 Para 6 of the CIT(A) order but there was no response and thus the Ld.CIT(A) came to a conclusion that the assessee is not interested and decided the appeal based on the information available on record. Whereas the assessee has raised grounds of appeal challenging the additions by the A.O and there could be various reasons for non appearance which cannot be overruled. Therefore, considering the principles of natural justice, we shall provide with one more opportunity of hearing to the assessee to substantiate the case with evidences and information. Accordingly, set aside the order of the CIT(A) and remit the entire disputed issues to the file of the CIT(A) to adjudicate afresh on merits and the assessee should be provided adequate opportunity of hearing and shall cooperate in submitting the information for early disposal of appeal. And, we allow the grounds of appeal of the assessee for statistical purposes. 5. In the result, the appeal filed by assesse is allowed for statistical purposes. Order pronounced in the open court on 16.07.2025. Sd/- Sd/- (GD PADMAHSHALI) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER Panaji Dated: 16/07/2025 4 ITA. No.72/PAN/2025 Aparna Ashok Sapra.. Copy of the Order forwarded to: 1. The Appellant, 2. The Respondent 3. The CIT(A)- 4. CIT 5. DR, ITAT, Mumbai 6. Guard file. //True Copy// BY ORDER, (Asstt. Registrar)ITAT, Panaji Date Initial 1. Draft dictated on PS 2. Draft placed before author PS 3. Draft proposed & placed before the second member PS 4. Draft discussed/approved by Second Member. PS 5. Approved Draft comes to the Sr.PS/PS PS 6. Kept for pronouncement on 7. File sent to the Bench Clerk 8. Date on which file goes to the AR 9. Date on which file goes to the Head Clerk. 10. Date of dispatch of Order. 11. Dictation Pad is enclosed "