Mr. Ramesh Prabhakar Patil, Solapur V. Income-Tax Officer, Ward-2 , Pandharpur

ITA 101/PUN/2020

• Counselvise Citation: [2022] 107 COUNSELVISE.COM (IT) 0073 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 4 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-06-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 23-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Peak credit

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. GODARA, JUDICIAL MEMBER ITA No.101/PUN/2020 निर्धारण वषा / Assessment Year : 2010-11 Mr. Ramesh Prabhakar Patil Ardhanari, Ghodeshwar, Mohol, Solapur – 413213 PAN : BCNPP7008K Vs. ITO, Ward-2, Pandharpur Appellant Respondent आदेश / ORDER PER S.S. GODARA, JM : This assessee‟s appeal for AY 2010-11 arises against the CIT(A)-7, Pune‟s order dated 20-11-2019 passed in case No. PN/CIT(A)7/10336/2017-18 involving proceedings under Section 144 r.w.s. 147 of the Income Tax Act, 1961, in short „the Act‟. Case called twice. None appears at assessee‟s behest. He is accordingly proceeded ex parte. 2. Mr. M.G. Jasnani, learned Departmental Representative appearing at the Revenue‟s behest, vehemently argues that both the learned lower authorities have rightly made the impugned addition Assessee by None Revenue by Shri M.G. Jasnani Date of hearing 02-06-2022 Date of pronouncement 06-06-2022 ITA No.101/PUN/2020 Ramesh Prabhakar Patil 2 thereby treating the assessee‟s cash deposits herein of Rs.27,54,985/- as unexplained in question. He sought to buttress the point that not only the assessee had been proceeded ex parte u/s 144 of the Act before the Assessing Officer but also he chose not to appear before CIT(A) as well. 3. We have given our thoughtful consideration to the Revenue‟s foregoing vehement contentions and find no merit therein in principle. A perusal of CIT(A)‟s tabulation in para 3, page 2 indicates that there is no material as to whether the assessee had been served the corresponding hearing notice(s) on the last four occasions i.e. 16.01.2019, 28.02.2019, 25.06.2019 and 31.10.2019. This is coupled with the fact that the CIT(A) has not even examined the entire issue in light of section 250(6) requiring him to frame the point(s) of determination followed by a detailed adjudication. All what the CIT(A) has done is to affirm the assessment findings in para 4.1 without even examining the corresponding deposits details alongwith the opening balance as well as peak credit; as the case may be. Faced with this situation, we deem it appropriate to restore the assessee‟s instant sole ITA No.101/PUN/2020 Ramesh Prabhakar Patil 3 grievance back to the CIT(A) for his detailed adjudication on merits within three effective opportunities of hearing. Ordered accordingly. 4. This assessee‟s appeal is allowed for statistical purposes in above terms. Order pronounced in the Open Court on 6 th June, 2022. Sd/- Sd/- (R.S.SYAL) (S.S. GODARA) VICE PRESIDENT JUDICIAL MEMBER प ु णे Pune; ददिधांक Dated : 6 th June, 2022 GCVSR आदेश की प्रतिलिपि अग्रेपिि/Copy of the Order is forwarded to: 1. अपीऱधर्थी / The Appellant; 2. प्रत्यर्थी / The Respondent; 3. The CIT(A)-7, Pune 4. 5. The Pr.CIT-6, Pune विभागीय प्रविविवि, आयकर अपीलीय अविकरण, पुणे “B” / DR „B‟, ITAT, Pune 6. गार्ड फाईल / Guard file आदेशान ु सार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अविकरण ,पुणे / ITAT, Pune ITA No.101/PUN/2020 Ramesh Prabhakar Patil 4 Date 1. Draft dictated on 02-06-2022 Sr.PS 2. Draft placed before author 03-06-2022 Sr.PS 3. Draft proposed & placed before the second member JM 4. Draft discussed/approved by Second Member. JM 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order.