BAJIRAO DNYANESHWAR ANDRE,NIGHOJE CHAKAN V. INCOME TAX OFFICER, AKURDI, PUNE

ITA 2171/PUN/2024

AI Insights

The case involves Bajirao Dnyaneshwar Andre, an individual farmer, who appealed against the order of the CIT(A) / NFAC, Delhi, which confirmed the addition of Rs.34,20,000 to his income for the assessment year 2012-13. The addition was based on unresponded notices regarding unexplained cash deposits and term deposits in his bank account. The assessee did not file a return of income nor respond to the notices under sections 148 and 142(1) of the Income Tax Act, 1961, leading to an ex-parte assessment under section 144. The Tribunal, considering the assessee's lack of representation and knowledge of tax laws, decided to give him another opportunity to present his case before the Assessing Officer.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 474162 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-02-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VISHWAS MUNDHE
• Assessee Lawyers: SHARAD A VAZE
• Section: 144; 142(1)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.2171/PUN/2024 Assessment year : 2012-13 Bajirao Dnyaneshwar Andre At Post Nighoje, Near Ganpati Mandir, Kuruli Chakan, Pune – 410501 Vs. ITO, Ward-8(5), Pune PAN: AMLPA1154A (Appellant) (Respondent) Assessee by : Shri Sharad A Vaze Department by : Shri Vishwas Mundhe Date of hearing : 18-02-2025 Date of pronouncement : 20-02-2025 O R D E R PER R. K. PANDA, VP : This appeal filed by the assessee is directed against the order dated 26.07.2024 of the Ld. CIT(A) / NFAC, Delhi relating to assessment year 2012-13. 2. There is a delay of 16 days in filing of this appeal before the Tribunal, for which the assessee has filed a condonation application along with an affidavit explaining the reasons for such delay. After considering the contents of the condonation application filed along with the affidavit and after hearing the Ld. DR, the delay in filing of the appeal is condoned and the appeal is admitted for adjudication. 2 ITA No.2171/PUN/2024 3. Although a number of grounds have been raised by the assessee, however, these all relate to the ex-parte order of the Ld. CIT(A) / NFAC in confirming the addition of Rs.34,20,000/- made by the Assessing Officer. 4. Facts of the case, in brief, are that the assessee is an individual and has not filed his return of income. On the basis of information available that the assessee has made cash deposit of Rs.20,20,000/- in Saraswat Co. Op. Bank Ltd. and has also made term deposit of Rs.14,00,000/- with the said bank, the Assessing Officer, after recording reasons reopened the assessment and accordingly issued a notice u/s 148 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) to the assessee on 30.03.2019. Although the said notice was duly served on the assessee, however, the assessee did not file any return of income in response to the same. Further, the assessee also did not respond to the notice issued by the Assessing Officer u/s 142(1) of the Act. Due to non response of the assessee to the statutory notices issued u/s 148 and 142(1) of the Act, the Assessing Officer completed the assessment u/s 144 of the Act determining the total income at Rs.34,20,000/-. 5. Since the assessee did not respond to the notices issued by the Ld. CIT(A) / NFAC, therefore, the Ld. CIT(A) / NFAC dismissed the appeal filed by the assessee. 6. Aggrieved with such order of the Ld. CIT(A) / NFAC, the assessee is in appeal before the Tribunal. 3 ITA No.2171/PUN/2024 7. The Ld. Counsel for the assessee at the outset submitted that the assessee is a farmer having about 10 acres of land at Nighoje, Chakan, Pune and he does not have any income for which he is required to file his return of income. He submitted that the assessee was not properly represented either before the Assessing Officer or before the Ld. CIT(A) / NFAC since he comes from the rural area and does not have any knowledge of the income tax laws. He submitted that since the only source of income of the assessee is agricultural income and the assessee is not required to file his return of income, therefore, given an opportunity, the assessee is in a position to substantiate his case before the Assessing Officer or CIT(A) / NFAC, as the case may be, by filing the requisite details to substantiate the nature and source of such cash deposits and term deposits in the bank account maintained with Saraswat Bank. 8. The Ld. DR on the other hand strongly opposed the arguments advanced by the Ld. Counsel for the assessee and submitted that despite number of opportunities granted by the Assessing Officer as well as the CIT(A) / NFAC, the assessee has not bothered to respond to the statutory notices, therefore, the order of the CIT(A) / NFAC be upheld and the grounds raised by the assessee be dismissed. 9. We have heard the rival arguments made by both the sides and perused the orders of the Assessing Officer and Ld. CIT(A) / NFAC. It is an admitted fact that the assessee neither responded to the notice issued u/s 148 of the Act nor responded to the notice u/s 142(1) of the Act issued by the Assessing Officer for which he was constrained to pass the order making addition of Rs.34,20,000/-. We 4 ITA No.2171/PUN/2024 find despite number of opportunities granted by the Ld. CIT(A) / NFAC, the assessee did not respond for which he was also constrained to uphold the order of the Assessing Officer. It is the submission of the Ld. Counsel for the assessee that in the interest of justice, the assessee should be given an opportunity to substantiate his case before either of the lower authorities by producing the necessary evidence. Considering the totality of the facts of the case and in the interest of justice, we deem it proper to restore the issue to the file of the Assessing Officer with a direction to grant one final opportunity to the assessee to substantiate his case by filing the requisite details and decide the issue as per fact and law. The assessee is also hereby directed to make his submissions, if any, before the Assessing Officer on the appointed date without seeking any adjournment under any pretext, failing which the Assessing Officer is at liberty to pass appropriate order as per law. We hold and direct accordingly. The grounds raised by the assessee are accordingly allowed for statistical purposes. 10. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open Court on 20th February, 2025. Sd/- Sd/- (ASTHA CHANDRA) (R. K. PANDA) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; दिन ांक Dated : 20th February, 2025 GCVSR 5 ITA No.2171/PUN/2024 आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपीलार्थी / The Appellant; 2. प्रत्यर्थी / The Respondent 3. 4. The concerned Pr.CIT, Pune DR, ITAT, ‘SMC’ Bench, Pune 5. गार्ड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अधिकरण ,पुणे / ITAT, Pune S.No. Details Date Initials Designation 1 Draft dictated on 18.02.2025 Sr. PS/PS 2 Draft placed before author 19.02.2025 Sr. PS/PS 3 Draft proposed & placed before the Second Member JM/AM 4 Draft discussed/approved by Second Member AM/AM 5 Approved Draft comes to the Sr. PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr. PS/PS 7 Date of uploading of Order Sr. PS/PS 8 File sent to Bench Clerk Sr. PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order "