Prashant Prabhakar Gadkari, Nashik V. Income-tax Officer, Ward - 1 (2), Nashik

ITA 1366/PUN/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 1100 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 8 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-05-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 11-09-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

आयकर अपीऱीय अधिकरण “एस एम सऩ” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, PUNE BEFORE SHRI S.S.GODARA, JM आयकर अपीऱ सं. / ITA No.1366/PUN/2019 ननधधारण वषा / Assessment Year : 2008-09 Shri Prashant Prabhakar Gadkari, Flat No.2, Shrirangmangal apartment, Near Vidya Vikas Circle, Gangapur Road, Nashik – 422 009. PAN : AKQPG5006N .......अपऩलधथी / Appellant बनधम / V/s. ITO, Wd 1(2), Nashik ......प्रत्यथी / Respondent Assessee by : None Revenue by : Shri Arvind Desai सपनवधई की तधरऩख / Date of Hearing : 23.05.2022 घोषणध की तधरऩख / Date of Pronouncement : 26.05.2022 आदेश / ORDER PER S. S. GODARA, JM : 1. This assessee’s appeal for A.Y. 2008-09 is directed against the CIT(A)-1, Nashik’s order dated 01/01/2019 passed in case No. NSK/CIT(A)- 1/405/2016-17 involving proceeding u/s. 143(3) r.w.s 253 of the Income Tax Act, 1961 ; in short "the Act. Case called twice. None appears at assessee’s behest. It is accordingly proceeded ex-parte. 2 ITA No.1366/PUN/2019 Shri Prashant Prabhakar Gadkari, , 2. It emerges at the outset that assessee’s instant appeal suffers from 160 days delay in filing stated to be attributable to various medical complications between December 2018 to August 2019 involving alleged expenditure of Rs. 40,00,000/- (approximate). The assessee has further filed on record various medical admission and investigation slips as well. All this material has gone un- rebutted from the Revenue side. I therefore quote Collector Land Acquisition, v/s Mst. Katiji & Ors. [167 ITR 471] that the cause of substantial justice must prevail over all technical aspects in case the assessee concerned reasonably explains reasons of the delay in issue. I thus hold that the impugned delay 160 days in filing is neither intentional nor deliberate but on account of reasons beyond the assessee’s control. The same stands condoned. 3. Next comes the sole substantive issue on merits regarding correctness of sec. 68 unexplained cash deposit addition of Rs.1157000/- made in both the lower proceedings. Their does not appear to be much dispute regarding the tribunals first round directions in ITA No.1243/pn/2011 to the Assessing officer to afford “one” more opportunity to the assessee in order to explain source thereof alongwith capacity of the partis concerned. And also that the assessee could not do the needful to this effect. I therefore find no reason to interfere to the impugned addition as it would tantamount to disturb the tribunal’s earlier directions which have attained finally. The impugned addition stands upheld therefore. 3 ITA No.1366/PUN/2019 Shri Prashant Prabhakar Gadkari, , 4. These assessee’s appeal is dismissed. Order pronounced in the Open Court on this 26 th day of May, 2022. Sd/- S (S.S. GODARA) न्यधनयक सदस्य/JUDICIAL MEMBER पपणे / Pune; ददनधांक / Dated : 26 th May, 2022. Ashwini आदेश की प्रनतनलनप अग्रेनषत / Copy of the Order forwarded to : 1. अपऩलधथी / The Appellant. 2. प्रत्यथी / The Respondent. 3. The CIT(A)-1, Nashik 4. The Pr.CIT-1, Nashik. 5. नवभधगऩय प्रधिधिधि, आयकर अपऩलऩय अनधकरण, “एस एम सऩ” बेंच, पपणे / DR, ITAT, “SMC” Bench, Pune. 6. गधर्ा फ़धइल / Guard File. आदेशधनपसधर / BY ORDER, // True Copy // Senior Private Secretary आयकर अपऩलऩय अनधकरण, पपणे / ITAT, Pune. 4 ITA No.1366/PUN/2019 Shri Prashant Prabhakar Gadkari, , S.No. Details Date Initials 1 Draft dictated on 23.05.2022 2 Draft placed before author 26.05.2022 3 Draft proposed & placed before the Second Member 4 Draft discussed/approved by Second Member 5 Approved Draft comes to the Sr. PS/PS 6 Kept for pronouncement on 7 Date of uploading of Order 8 File sent to Bench Clerk 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order