BEGUM ABDUL SHAKUR BIJAPURE,SATARA V. ITO WARD 1, SATARA

ITA 2410/PUN/2024

AI Insights

The case involves Begum Abdul Shakur Bijapure, who did not initially file her income tax return for the assessment year 2018-19. Following a significant financial transaction amounting to Rs.7.88 crores, her case was reopened under section 148A(b) of the IT Act. Despite receiving notices, the assessee only declared an income of Rs.8,182, omitting the substantial transactions. The Assessing Officer subsequently assessed her income at Rs.5,60,58,882, citing unexplained deposits. The CIT(A)/NFAC dismissed her appeal due to her absence, leading to the current appeal before the Tribunal, which argued for a lack of proper notice and opportunity to present her case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 315844 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2018-2019
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAMNATH P. MURKUNDE
• Assessee Lawyers: PRAMOD S. SHINGTE
• Section: 148; 143(3)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2410/PUN/2024 िनधाᭅरण वषᭅ / Assessment Year : 2018-19 Begum Abdul Shakur Bijapure, 47, Raviwar Peth, Karad, Satara- 415110. PAN : AZCPB8584B Vs. ITO, Ward-1, Satara. Appellant Respondent आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 07.10.2024 passed by Ld. CIT(A)/NFAC for the assessment year 2018-19. 2. Facts of the case, in brief, are that the assessee is an individual and has not furnished her return of income u/s 139(1) of the IT Act. As per the information available on insight portal that the assessee has made financial transactions to the tune of Rs.7.88 crores, the Assessee by : Shri Pramod S. Shingte Revenue by : Shri Ramnath P. Murkunde Date of hearing : 18.02.2025 Date of pronouncement : 16.05.2025 ITA No.2410/PUN/2024 2 case of the assessee was reopened and a show-cause notice u/s 148A(b) of the IT Act was issued to the assessee and since the assessee did not comply with the above notice, a notice u/s 148 was issued to the assessee. The assessee furnished return disclosing income of Rs.8,182/- only in response to above notice but the above financial transactions were not disclosed in the above return. During the course of assessment proceedings, the Assessing Officer found that the assessee has obtained loan from banks to the extent of Rs.4,64,29,330/- and also obtained personal unsecured loan of Rs.5,60,50,700/- from Mr. Shakur Bijapure who happens to be son of the assessee. It was further found by the Assessing Officer that Mr. Shakur Bijapure has disclosed loss of Rs.6.75 crore in his return of income. Not being satisfied with the reply of the assessee, the Assessing Officer completed the assessment u/s 143(3) r.w.s. 147 r.w.s. 144B of the IT Act by determining income of Rs.5,60,58,882/- as against the income returned by the assessee at Rs.8,182/- only. The above assessed income includes variation in respect of unexplained deposits u/s 69A r.w.s. 115BBE of the IT Act. ITA No.2410/PUN/2024 3 3. Since the assessee remained absent, Ld. CIT(A)/NFAC dismissed the appeal filed by the assessee. It is this order against which the assessee is in appeal before this Tribunal. 4. Ld. AR appearing from the side of the assessee submitted before us that the ex-parte order passed by Ld. CIT(A)/NFAC is unjustified. Ld. AR submitted before the Bench that only three notices were issued by Ld. CIT(A)/NFAC and out of these three notices, two notices were issued in a time span of 10 days and then final notice was issued on 19.09.2024. However, the appellate order was passed on 07.10.2024. Ld. AR further submitted that notices issued by Ld. CIT(A)/NFAC could not be seen by the assessee since the assessee was not a regular income-tax return filer which resulted in ex-parte order by Ld. CIT(A)/NFAC. Ld. AR submitted that if one opportunity is provided to the assessee, the assessee can substantiate the grounds of appeal since each and every information with regard to personal loan of Rs.5,60,50,700/- is available with the assessee. Accordingly, Ld. AR prayed before the Bench to set- aside the order passed by Ld. CIT(A)/NFAC and further requested to provide one opportunity of hearing to the assessee. ITA No.2410/PUN/2024 4 5. Ld. DR appearing from the side of the Revenue relied on the orders passed by the subordinate authorities and requested to confirm the same. 6. We have heard Ld. Counsels from both the sides and perused the material available on record. It was the main prayer of the assessee that Ld. CIT(A)/NFAC has decided the appeal ex-parte i.e. without hearing the appellant and therefore one opportunity may kindly be provided to the assessee to substantiate the grounds of appeal before Ld. CIT(A)/NFAC. Considering the totality of the facts of the case and in the interest of justice, without going into merits of the case, we deem it appropriate to set-aside the ex-parte order passed by Ld. CIT(A)/NFAC and remand the mater back to him with a direction to decide the appeal afresh as per fact & law after providing reasonable opportunity of hearing to the assessee. The assessee is also hereby directed to respond to the notices issued by Ld. CIT(A)/NFAC in this regard and produce documents/evidences/explanation in support of grounds of appeal without taking any adjournment under any pretext, otherwise Ld. CIT(A)/NFAC shall be at liberty to pass appropriate order as per ITA No.2410/PUN/2024 5 law. Thus, the grounds of appeal raised by the assessee are partly allowed. 7. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on this 16th day of May, 2025. Sd/- Sd/- (MANISH BORAD) (VINAY BHAMORE) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; ᳰदनांक / Dated : 16th May, 2025. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “A” बᱶच, पुणे / DR, ITAT, “A” Bench, Pune. 5. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. "