INCOME TAX OFFICER, WARD-10(1), PUNE, PUNE V. DHARAMVEER SAMBHAJI NAGARI SAHAKARI PATSANSTHA MARYADIT, NARAYAN GAON

ITA 1639/PUN/2024

AI Insights

The case involves the Income Tax Department (Revenue) appealing against the order of the Ld. CIT(A)/NFAC, which had favored the assessee, Dharamveer Sambhaji Nagari Sahakari Patsanstha Maryadit, a cooperative society. The primary contention of the Revenue was the lack of opportunity for the Assessing Officer to examine additional evidences submitted by the assessee during the appellate proceedings. These evidences were crucial as they pertained to the additions made by the Assessing Officer regarding unexplained investments, discrepancies in interest income, and disallowance of deduction under section 80P of the Income Tax Act. The Tribunal found that the procedure under Rule 46A of the Income Tax Rules, 1962 was not followed, leading to the decision to remit the case back to the Ld. CIT(A) for a comprehensive review with the remand report.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 708415 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-07-2025
• Appeal Filed By: Department
• Order Result: Allowed
• Assessment Year: 2020-2021
• Laws Referred To: Income Tax Act, Income Tax Rules, 1962
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAMNATH P. MURKUNDE
• Keywords: Additional evidence; Unexplained investment
• Section: 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.1639/PUN/2024 नधा\u000fरण वष\u000f / Assessment Year : 2020-21 ITO, Ward-10(1), Pune. Vs. Dharamveer Sambhaji Nagari Sahakari Patsanstha Maryadit, Junnar Road, Near Old Vesh, Bajar Peth Narayangaon, Junnar Road- 410503. PAN : AAAAD3648N Appellant Respondent आदेश / ORDER PER MANISH BORAD, AM: This appeal filed at the instance of Revenue is directed against the order of Ld. CIT(A)/NFAC u/s 250 of the Act dated 03.06.2024 which is arising out of the assessment order u/s 143(3) r.w.s. 144B of the Act for Assessment Year 2020-21 framed on 26.09.2022 by the ITO, NFAC, Delhi. Revenue by : Shri Ramnath P. Murkunde Assessee by : None Date of hearing : 24.06.2025 Date of pronouncement : 14.07.2025 ITA No.1639/PUN/2024 2 2. When the case was called for, none appeared on behalf of the assessee. However with the assistance of Ld. DR, we have gone through the grounds of appeal. The only grievance of the Revenue is that no opportunity was granted to the Assessing Officer for examining the additional evidences filed by the assessee before Ld. CIT(A)/NFAC. He further submitted that Ld. CIT(A)/NFAC has not followed the procedure laid down in Rule 46A of the Income Tax Rules, 1962 and has decided the appeal in favour of the assessee without giving any opportunity to the Assessing Officer to examine the additional evidence. 3. We have heard Ld. Departmental Representative and perused the records placed before us. We notice that the assessee is a cooperative society and the assessment for A.Y. 2020-21 has been framed on 26.09.2022 u/s 143(3) r.w.s. 144B of the Act and against the Nil income declared by the assessee, Ld. JAO has assessed the income at Rs.1,43,89,668/- comprising of various additions on account of unexplained investments, difference in interest income and disallowance of deduction u/s 80P of the Act. However, in the appeal filed before Ld. CIT(A)/NFAC, assessee furnished additional ITA No.1639/PUN/2024 3 evidences to explain that the impugned additions are uncalled for. However, Ld. CIT(A)/NFAC without calling for remand report from the Assessing Officer has decided the issue in favour of the assessee. 4. Considering the request of Ld. DR and also considering the provisions of Rule 46A of the Income Tax Rules, 1962 since the additional evidences on the basis of which Ld. CIT(A)/NFAC has deleted the addition, had not been forwarded to the Ld. JAO for furnishing its remand report, we in the larger interest of justice and being fair both the parties remit back all the issues raised by the revenue in the instant appeal to the file of Ld. CIT(A)/NFAC, who shall call for the remand report from the Ld. JAO with regard to the additional evidences filed by the assessee under Rule 46A of the Income Tax Rules, 1962 and after considering the remand report, Ld. CIT(A)/NFAC shall decide in accordance with law as contemplated in section 250(6) of the Act. All the grounds of appeal raised by the Revenue in the instant appeal are allowed for statistical purposes. ITA No.1639/PUN/2024 4 5. In the result, the appeal filed by the Revenue is allowed for statistical purposes. Order pronounced on 14th day of July, 2025. Sd/- Sd/- (VINAY BHAMORE) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; \u0001दनांक / Dated : 14th July, 2025. Sujeet आदेश क\u0007 \bितिलिप अ\u000eेिषत / Copy of the Order forwarded to : 1. अपीलाथ\u0007 / The Appellant. 2. \b यथ\u0007 / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय \bितिनिध, आयकर अपीलीय अिधकरण, “A” ब\u0014च, पुणे / DR, ITAT, “A” Bench, Pune. 5. गाड\u0004 फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. "