ASHOKRAO BHASKARRAO DESHMUKH,NASHIK V. ADDL/JCIT(A)-1, NASHIK

ITA 122/PUN/2025

AI Insights

The case involves Ashokrao Bhaskarrao Deshmukh, an individual engaged in milk trading and farming, who appealed against the order of the Additional/JCIT(A), Nashik, concerning the assessment year 2011-12. The primary contention was the addition of Rs. 1,697,909 to his income, which he argued was unjustified as the agricultural land in question was not a capital asset. The appeal also challenged the reopening of the case under section 147 of the Income Tax Act, 1961, and the subsequent assessments made under sections 143(3) r.w.s. 147. The tribunal noted the assessee's non-compliance with multiple hearing notices and his previous attempts to settle under the Vivad Se Vishwas Scheme, which were unsuccessful due to non-payment of due taxes.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 312514 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AKHILESH SRIVASTAVA
• Keywords: Difference of opinion; Capital asset
• Section: 143(3); 54B; 54F

Judgement Text

"आयकर अपीलीय अधिकरण \"एस एम सी\" न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL \"SMC\" BENCH, PUNE BEFORE Dr. MANISH BORAD, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No. 122/PUN/2025 धििाारण वषा / Assessment Year: 2011-2012 Ashokrao Bhaskarrao Deshmukh, A/P Dindori, Tal-Dindori, Nashik-422202 Maharashtra PAN-ADMPD0444J Vs Additional/Joint CIT (A)-1, Nashik Appellant Respondent Assessee by : None Revenue by : Shri Akhilesh Srivastava, Additional CIT Date of hearing : 23.04.2025 Date of pronouncement : 28.04.2025 आदेश/ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : This appeal at the instance of assessee pertaining to Assessment Year 2011-12 is directed against the order dated 18.11.2024 passed by Additional./JCIT(A), Nashik u/s 250 of the Income-tax Act, 1961 which in turn is arising out of order u/s 143(3) r.w.s. 147 dated 19.12.2016 2. Assessee has raised following grounds of appeal:- 1) On the facts and in the circumstances of the case and in law, the Learned CIT(A) is not justified in confirming the addition of Rs. 1697909/-without appreciating the fact that the said Agriculture Land is not a Capital Asset. The addition may please be deleted. 2) On the facts and in the circumstances of the case and in law, the Lower Authority has reopened the case U/s.147 when the original order was passed U/s. 143(3) on the basis of 2 ITA No. 122/PUN/2025 difference of opinion which cannot be the ground for reopening of the case U/s.147 and CIT Appeal has not considered while passing the order. The addition confirmed by the CIT Appeal by considering the Order 143(3) r.w.s. 147 may please be cancelled. 3) The original Order passed U/s.143(3) be restored and the order passed U/s.143(3) r.w.s. 147 be rejected as the Learned AO has failed to make independent enquiry to conclude that income has actually escaped instead of lying on the information received from Internal Audit. The Order U/s.143(3) r.w.s 147 be cancelled. 4) The appellant craves leave to add, alter or delete any of the ground of appeal. 3. When the case was called for none appeared on behalf of the assessee. Even though valid notice of hearing have been given on three occasions, fixing the date of hearing on 25.02.2025, 25.03.2025 and today i.e. 23.04.2025, there is no compliance and the assessee seems to be not interested in the hearing. We therefore proceed to adjudicate the appeal with the assistance of Ld. DR. 4. Perusal of record indicate that the assessee who is an individual is engaged in the business of milk trading and is a farmer. His total income has been assessed u/s 143(3) r.w.s. 147 of the Act for A.Y. 2011-12 vide order dated 19.12.2016 at Rs. 19,45,960/- as against return income of Rs. 2,05,515/- The total income of the assessee was earlier assessed at Rs. 2,48,050/- u/s 143(3) of the Act. Additions is mainly on account of long term capital gain income which Ld. AO has calculated after giving indexation benefit and also allowed deduction u/s 54B and 54F of the Act. However assessee still aggrieved preferred appeal before Ld. CIT(A) but there was no compliance to the seven notices of hearing given during the period 27.09.2018 to 23.08.2023 and Ld. CIT(A) concluded the appellant proceedings affirming the order of the Ld. Assessing Officer. 3 ITA No. 122/PUN/2025 5. We have heard Ld. DR and perused the record placed before us. Considering the facts of the case and also observing that in past assessee opted for Vivad Se Vishwas Scheme but could not pay the due tax as per Form No. 3 and therefore Form 4 could not be issued. Further we notice that the assessee has not appeared before this Tribunal. It is also not known whether the assessee has opted in Vivad Se Vishwas Scheme recently again announced by the Central Government. We therefore deem it appropriate to remit the issues to the file of Ld. CIT(A) for which reasonable opportunity shall be granted to the assessee who shall remain vigilant and file the details on the first date of hearing unless otherwise prevented for sufficient cause. Assessee is also directed to update the E-mail ID and Contact details on the Income Tax Portal. Effective grounds of appeal raised by the assessee are allowed for statistical purposes. 6. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced on this 28th day of April, 2025. (ASTHA CHANDRA) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे/ Pune; दििांक / Dated: 28th April, 2025. Neeta आिेश की प्रधिधलधप अग्रेधषि / Copy of the Order forwarded to: 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The Pr. CIT concerned. 4 ITA No. 122/PUN/2025 4. धवभागीय प्रधिधिधि, आयकर अपीलीय अधिकरण, \"SMC\" बेंच, पुणे / DR, ITAT, \"SMC\" Bench, Pune. 5. गार्ा फाइल / Guard File. आिेशािुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अधिकरण, पुणे / ITAT, Pune. "