Ranjana Ashok Murkute, Pune V. Income-tax Officer, Ward - 2 (2), Pune

ITA 1320/PUN/2019

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 9521 (ITAT-PUNE)
• Duration Of Justice: 4 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2016-2017
• Appeal Filed On: 29-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice; Source of fund; Set aside

Judgement Text

, - IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE . , BEFORE SHRI D. KARUNAKARA RAO, AM . / ITA NO.1320/PUN/2019 / ASSESSMENT YEAR : 2016-17 RANJANA ASHOK MURKUTE, SR.NO.258, BALAJI PARK, BANER, HAVELI, PUNE-411018. PAN : BANPM9560R . /APPELLANT VS. ITO, WARD-2(2), PUNE. . / RESPONDENT / APPELLANT BY : SHRI SHARAD SHAH / RESPONDENT BY : SHRI S. P. WALIMBE / DATE OF HEARING : 19.12.2019 / DATE OF PRONOUNCEMENT: 31.12.2019 / ORDER PER D. KARUNAKARA RAO, AM : THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A)-3, PUNE DATED 04.07.2019 FOR THE ASSESSMENT YEAR 2016-17. 2. SCRUTINIZING THE TRANSACTIONS OF CASH DEPOSITS IN THE BANK ACCOUNT OF THE ASSESSEE IS THE CORE ISSUE IN THIS APPEAL. 3. BRIEFLY STATED THE RELEVANT FACTS INCLUDE THAT THE ASSESSEE IS A SALARIED EMPLOYEE AND RELIED ON AGRICULTURAL INCOME AS THE SOURCE OF THE SAID CASH DEPOSITS. THE ASSESSING OFFICER MADE ADDITION OF RS.6,02,844/- IN THE ASSESSMENT. EXPLAINING THE SOURCES OF INCOME, THE ASSESSEE FILED THE REPLY ITA NO.1320/PUN/2019 - 2 - ON 08.12.2018 AGAINST THE DUE DATE OF 10.12.2018. IT IS BORNE OUT OF THE RECORDS THAT THE REPLY OF THE ASSESSEE NEVER CONSIDERED BY THE ASSESSING OFFICER IN THE ASSESSMENT. THERE IS NO DISPUTE ON THIS ASPECT. 4. FURTHER, DURING THE APPELLATE PROCEEDINGS ALSO, THE CIT(A), WITHOUT CONSIDERING THE ASSESSEES REPLY DATED 18.06.2019, PASSED THE ORDER ON 04.07.2019 AGAINST THE ASSESSEE. IN FACT, THE CIT(A) ADJOURNED THE HEARING TO 15.07.2019 AS SEEN ON THE FACE OF THE REPLY. WITHOUT WAITING FOR HIS ADJOURNMENT DUE DATE AND TIME, THE CIT(A) MADE THE ORDER EARLY BEFORE 11 DAYS OF THE ADJOURNMENT DATE ENDED. 5. ON HEARING BOTH THE SIDES, I FIND BOTH THE ASSESSMENT ORDER AS WELL AS THE CIT(A)S ORDER WERE MADE WITHOUT CONSIDERING THE ASSESSEES WRITTEN REPLIES AND EVIDENCES. IN THIS REGARD, LD. COUNSEL PRAYED FOR REMANDING THE ENTIRE ISSUES TO THE FILE OF THE CIT(A) FOR FRESH ADJUDICATION AFTER CONSIDERING THE REPLY GIVEN BY THE ASSESSEE BEFORE THE ASSESSING OFFICER AS WELL AS BEFORE THE CIT(A). THEREFORE, IN MY VIEW, THE REQUEST OF THE ASSESSEE IS ABSOLUTELY FAIR AND REASONABLE. ACCORDINGLY, IN THE SET ASIDE PROCEEDINGS, I DIRECT THE CIT(A) TO CONSIDER THE ABOVE REPLY OF THE ASSESSEE AND FURTHER REPLY, IF ANY, AND ADJUDICATE THE ISSUE AFRESH AFTER GRANTING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE IN ACCORDANCE WITH SET PRINCIPLES OF NATURAL JUSTICE. THUS, THE GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ITA NO.1320/PUN/2019 - 3 - 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THIS 31 ST DAY OF DECEMBER, 2019. SD/- (D. KARUNAKARA RAO) / ACCOUNTANT MEMBER / PUNE; DATED : 31 ST DECEMBER, 2019. SUJEET / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. THE CIT(A)-3, PUNE; 4. THE PR. CCIT, PUNE; 5. , , - / DR SMC, ITAT, PUNE; 6. / GUARD FILE. / BY ORDER, //TRUE COPY// SENIOR PRIVATE SECRETARY , / ITAT, PUNE