Simaces International Interdisciplinary Learing Centre Private Limited, Pune V. Deputy Commissioner of Income Tax, Circle-5, Pune, Pune

ITA 1326/PUN/2023

• Counselvise Citation: [2023] 101 COUNSELVISE.COM (IT) 9453 (ITAT-PUNE)
• Duration Of Justice: 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-12-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 04-12-2023
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT (THROUGH VIRTUAL HEARING) आयकर अपील सं. /ITA No.1326/PUN/2023 नधा रण वष / Assessment Year : 2015-16 Simaces International Interdisciplinary Learning Centre Private Limited, Office No.9 & 10, Akshay Complex, Pushpak Park, Aundh Road, Pune 411 007, Maharashtra PAN : AAACZ6353N Vs. DCIT, Circle-5, Pune Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP: This appeal by the assessee arises out of the ex parte order dated 08-10-2023 passed by the ld. CIT(A) in National Faceless Appeal Centre (NFAC), Delhi u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) in relation to the assessment year 2015-16. 2. The only issue raised in this appeal is against the confirmation of addition of Rs.3,54,533/-. 3. Succinctly, the facts of the case are that the assessee is in the business of providing training and coaching. During the course of Assessee by None Revenue by Shri Sourabh Nayak Date of hearing 20-12-2023 Date of pronouncement 20-12-2023 ITA No. 1326/PUN/2023 2 assessment proceedings, the Assessing Officer (AO) observed that the turnover of the assessee as per the income-tax return was shown at Rs.1,89,91,707/-, whereas such turnover as per service-tax return was Rs.1,93,46,240/-, leaving a difference of Rs.3,54,533/-. On being called upon to explain the difference, the assessee submitted that the audit of the accounts transpired certain reversal of sales which could not be adjusted in the service-tax return as the time limit for revising such return, 90 days, had elapsed. Not convinced, the AO made the addition, which came to be confirmed in the first appeal. 4. I have heard the ld. DR and perused the relevant material on record. There is no appearance from the side of assessee despite notice. I am, therefore, proceeding to dispose of the appeal on merits ex parte qua the assessee. 5. It is clear from the factual scenario that there was a difference of Rs.3.54 lakh in the turnover shown by the assessee as per the income- tax return and the service-tax return. Explanation was also tendered that certain reversal of sales could not be adjusted in the service-tax returns because of the time limit for revising the return had gone. However, the assessee could not substantiate such reversal of entries before the authorities below. Considering the facts in totality, I am of the considered opinion that it would be in the fitness of things if the ITA No. 1326/PUN/2023 3 impugned order is set-aside and the matter is restored to the file of ld. CIT(A) for giving one more opportunity to the assessee for explaining the reversal of entries to the tune of Rs.3.54 lakh. In case, the assessee still fails to satisfactorily explain its claim, then the procedure of law may take its own course. Needless to say, the assessee will be allowed reasonable opportunity of hearing in such fresh proceedings before the ld. CIT(A). 6. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 20 th December, 2023. Sd/- (R.S.SYAL) VICE PRESIDENT प ु णे Pune; दनांक Dated : 20 th December, 2023 Satish आदेश क त ल प अ े षत/Copy of the Order is forwarded to: 1. अपीलाथ / The Appellant; 2. यथ / The Respondent; 3. The Pr.CIT concerned 4. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, SMC, Pune / DR, ITAT, Pune 5. गाड फाईल / Guard file आदेशान ु सार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune ITA No. 1326/PUN/2023 4 Date 1. Draft dictated on 20-12-2023 Sr.PS 2. Draft placed before author 20-12-2023 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. *