Sharad Uttamrao Pathare, Pune V. Income-tax Officer, Ward - 7(3), Pune

ITA 1269/PUN/2018

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 2508 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 9 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-05-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 29-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORESHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1269/PUN/2018 धििाारण वर्ा / Assessment Year : 2012-13 Sharad Uttamrao Pathare, S. No. 73, Pandurang Nagar, Kharadi, Pune – 411014 PAN : AKFPP7319A .......अपीलार्थी / Appellant बिाम / V/s. The Income Tax Officer, Ward – 7(3), Pune ......प्रत्यर्थी / Respondent Assessee by : Shri Pratik Jha Revenue by : Shri M. Jasnani सुनवाई की तारीख / Date of Hearing : 12-04-2022 घोषणा की तारीख / Date of Pronouncement : 11-05-2022 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : This appeal by the assessee against the order dated 16-05-2018 passed by the Commissioner of Income Tax (Appeals)-8, Pune [‘CIT(A)’] for assessment year 2012-13. 2. The only issue is to be decided is as to whether the CIT(A) is justified in confirming the order of AO in considering an amount of Rs.30,00,000/- as income from other sources as against the gross agricultural income of Rs.51,63,760/- as declared by the assessee in the facts and circumstances of the case. 2 ITA No.1269/PUN/2018, A.Y. 2012-13 3. Heard both the parties and perused the material available on record. It was brought to our notice that the similar issue on same identical facts for A.Y. 2013-14 was heard and reserve for orders, opined, in sending the matter to the file of AO for fresh adjudication in view of the additional evidences filed. The relevant portion of Tribunal’s order in A.Y. 2013-14 in assessee’s own case at Para No. 6 is reproduced here-in-below : “6. Heard both the parties and perused the material available on record. The ld. AR submits that the assessee could not produce any evidences in support of agricultural income before the AO and CIT(A). The CIT(A) held vide Para No. 5.4 of the impugned order that the assessee failed to prove any agricultural activity and thereby no agricultural income. The assessee before us filed additional evidences in support of agricultural income. The ld. AR submits that if this Tribunal gives an opportunity to the assessee in remanding the issue to the file of AO, the assessee is ready to file all the evidences in support of agricultural income. We note that admittedly the assessee filed affidavits as not disputed by the ld. DR. In view of the same, we deem it proper to remand the issue to the file of AO for fresh adjudication. The assessee is liberty to file evidences, if any, in support of his claim. Accordingly, the ground Nos. 2(i) and 2(ii) raised by the assessee are allowed for statistical purpose.” 4. In the light of the above, we deem it proper to remand the matter to the file of AO for its fresh adjudication and decide the issue as indicated in the order passed for A.Y. 2013-14 in assessee’s own case in ITA No. 1058/PUN/2017 vide order dated 09-05-2022. The assessee is liberty to file evidences, if any, in support of its claim. Thus, the ground raised by the assessee is allowed for statistical purpose. 5. In the result, the appeal of assessee is allowed for statistical purpose. Order pronounced in the open court on 11 th May, 2022. Sd/- Sd/- (Dr. Dipak P. Ripote) (S.S. Viswanethra Ravi) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; दिनाांक / Dated : 11 th May, 2022. रदव 3 ITA No.1269/PUN/2018, A.Y. 2012-13 आदेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The CIT(A)-8, Pune 4. The Pr. CIT-4, Pune 5. दवभागीय प्रदतदनदि, आयकर अपीलीय अदिकरण, “बी” बेंच, पुणे / DR, ITAT, “B” Bench, Pune. 6. गार्ड फ़ाइल / Guard File. //सत्यादपत प्रदत// True Copy// आिेशानुसार / BY ORDER, वररष्ठ दनजी सदचव / Sr. Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune