DILIP MADHAV ADLING,PUNE V. THE INCOME TAX OFFICER, WARD-14(5), PUNE

ITA 1971/PUN/2024

AI Insights

The case involves Dilip Madhav Adling, the appellant, who contested the order passed by the Commissioner of Income Tax (Appeals) under section 250 of the Income Tax Act, 1961, for the assessment year 2017-18. The primary contention was the premature passing of the appeal order by the CIT(A) without awaiting the assessee's written submission, which was still due at the time of the order. Additionally, the CIT(A) had confirmed various additions to the assessee's income, which included business income and unexplained money under sections 69A and 115BBE of the Income Tax Act. The Tribunal's decision to remand the case was based on the procedural error and the need for a fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772173 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAUMYA PANDEY JAIN
• Keywords: Set aside; Business income
• Section: 143(3)

Judgement Text

" आयकरअपीलीयअिधकरण ”ए” \u000fा यपीठ पुणे म\u0015। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकरअपीलसं. / ITA No.1971/PUN/2024 िनधा\u0005रणवष\u0005 / Assessment Year:2017-18 Dilip Madhav Adling, At post Nimgaon Ketki, Tal-Indapur, Dist-Pune, Pune – 413120, Maharashtra. V s The Income Tax Officer, Ward-14(5), Pune. PAN: AECPA4335A Appellant/ Assessee Respondent / Revenue Assessee by None. Revenue by Ms. Saumya Pandey Jain – DR Date of hearing 13/08/2025 Date of pronouncement 29/08/2025 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This is an appeal filed by the assessee against the order of ld.Commissioner of Income Tax(Appeal)[NFAC], Delhi passed under section 250 of the Income Tax Act, 1961 dated 22.07.2024 for the A.Y.2017-18 emanating from the Assessment Order under section 143(3) of the Income Tax Act, 1961, dated 25.12.2019. The Assessee has raised the following grounds of appeal : Printed from counselvise.com ITA No.1971/PUN/2024[A] 2 “1. Under the facts and circumstances of the case and in law, Ld CIT(A)/NFAC has erred in passing an Appeal Order on 22nd July 2024, When Hearing Notice issued u/s 250 dated 18th July 2024 having the due date of Written Submission as 25th July 2024. Accordingly, Appeal Order passed u/s 250 need to set aside. 2. Under the facts and circumstances of the case and in law, Ld CIT(A)/NFAC has erred in passing an Appeal Order without providing Remand Report to Assessee. 3. Under the facts and circumstances of the case and in law, Ld CIT(A)/NFAC has erred in confirming addition of gross receipts of Rs. 17,67,479/- as business income instead of income element in receipt and without appreciating the provisions of Section 44AD. 4. Under the facts and circumstances of the case and in law, Ld CIT(A)/NFAC has erred in considering amount received from Assessees Son of Rs. 5,00,000/- as Unexplained Money u/s 69A r.w.s. 115BBE. 5. Under the facts and circumstances of the case and in law, Ld CIT(A)/NFAC has erred in considering Agricultural Receipts in Bank of Rs. 5,21,694/- as Unexplained Money U/s 69A r.w.s. 115BBE. 6. Under the facts and circumstances of the case and in law, Ld CIT(A)/NFAC has erred in considering credits in Saving Bank Account and Loan Accounts of Rs. 13,25,832/-as Unexplained Money U/s 69A r.w.s. 115BBE instead of Business Receipt. 7. Under the facts and circumstances of the case and in law, Ld CIT(A)/NFAC has erred in considering cash deposited in Saving Bank Account and Loan Accounts of Rs. 39,53,928 as Unexplained Money U/s 69A r.w.s. 115BBE. 8. Under the facts and circumstances of the case and in law, Addition cannot be made u/s 69A r.w.s. 11588E. 9. The appellant craves the permission to add, amend, modify, alter, revise, substitute, delete any or all grounds of appeal if deemed necessary at the time of hearing of the appeal.” Submission of ld.AR : 2. None appeared for the assessee. No adjournment letter was filed. Printed from counselvise.com ITA No.1971/PUN/2024[A] 3 Submission of ld.DR : 3. Ld.DR for the Revenue relied on the order of the AO and the CIT(A). Findings &Analysis : 4. We have heard ld. DR and perused the records. In this case, Assessee had filed return of income for A.Y. 2017-18 on 31.08.2017 declaring total income of Rs.2,91,830/-. The Assessee’s case was selected for scrutiny. Accordingly, Assessing Officer issued various notices. It has been specifically mentioned in the assessment order that Assessee failed to file reply in response to various notices. The AO assessed the income at Rs.95,88,494/-. Aggrieved by the assessment order, assessee filed appeal before ld.CIT(A). 5. Ld. CIT(A) passed the order on 22.07.2024 partially confirming the additions. It is noted that ld.CIT(A) has confirmed the addition mainly because Assessee had failed to file the details called for. 6. In the Ground No.1, Assessee has submitted that vide notice dated 18.07.2024, ld. CIT(A) had directed the assessee to file submission on or before 25.07.2024. However, ld.CIT(A) passed Printed from counselvise.com ITA No.1971/PUN/2024[A] 4 the order on 22.07.2024 without waiting for the reply from the assessee. These facts have not been rebutted by ld.DR. 7. In these facts and circumstances of the case, we set aside the order of the ld.CIT(A) to ld.CIT(A) for denovo adjudication after providing opportunity of hearing to the assessee. Assessee shall be at liberty to file submission before ld.CIT(A). Accordingly, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 29th Aug, 2025. Sd/- Sd/- VINAY BHAMORE Dr.DIPAKP.RIPOTE JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; \u0001दनांक / Dated : 29th Aug, 2025/ Satish आदेशक\u000f\u0010ितिलिपअ\u0015ेिषत / Copy of the Order forwarded to : 1. अपीलाथ / The Appellant. 2. \u000eयथ / The Respondent. 3. The CIT(A), concerned. 4. The Pr. CIT, concerned. 5. िवभागीय ितिनिध, आयकरअपीलीयअिधकरण, “ए” ब\u0017च, पुणे / DR, ITAT, “A” Bench, Pune. 6. गाड\u001aफ़ाइल / Guard File. आदेशानुसार / BY ORDER, // TRUE COPY // Senior Private Secretary आयकरअपीलीयअिधकरण, पुणे/ITAT, Pune. Printed from counselvise.com ITA No.1971/PUN/2024[A] 5 S. No Details Date Initi als Designati on 1 Draft dictated on 28.08.2025 Sr. PS/PS 2 Final Draft placed before author 28.08.2025 Sr. PS/PS 3 Draft proposed & placed before the Second Member .08.2025 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 Printed from counselvise.com "