Shivaji Laxman Patil, Kolhapur V. Income-tax Officer, Ward - 1, Ichalkaranji

ITA 1401/PUN/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0848 (ITAT-PUNE)
• Duration Of Justice: 8 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-06-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2005-2006
• Appeal Filed On: 20-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: IS DIRECTED AGAINS T PASSED
• Keywords: Opportunity of being heard
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT . / ITA NO.1401/PUN/2019 / ASSESSMENT YEAR : 2005-06 PATIL SHIVAJI LAXMAN, NARVEKAR SANJAY RAJARAM, SUTAR SURESH ISHWAR, BHADGAON ROAD, GANDHINGLAJ, KOLHAPUR - 416502 PAN : ANLPP3472D VS. ITO, WARD-1, ICHALKARANJI (APPELLANT) (RESPONDENT) / ORDER PER R.S.SYAL, VP : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A)-1, KOLHAPUR ON 18-07-2019 IN RELATIO N TO THE ASSESSMENT YEAR 2005-06. 2. THE ONLY ISSUE RAISED IN THIS APPEAL IS AGAINST THE DETERMINATION OF THE ASSESSEES INCOME AT RS.15,22,905/-, BEING, ALLEGED UNEXPLAINED DEPOSIT IN SAVINGS BANK ACCOUNT AGGREGATING TO RS.15.22 LAKH. A NOTICE WAS ISSUED BY THE AO APPELLANT BY NONE RESPONDENT BY MS. NISHTHA TIWARI & SHRI PRATHAMESH J.LAWAND DATE OF HEARING 10-06-2020 DATE OF PRONOUNCEMENT 10-06-2020 ITA NO.1401/PUN/2019 PATIL SHIVAJI LAXMAN 2 BUT THE SAME REMAINED UNCOMPLIED WITH FROM THE ASSESSEES END. ANOTHER NOTICE WAS ALSO SENT WHICH MET WITH THE SAME FATE. THE ASSESSING OFFICER (AO), THEREAFTER, PASSED THE ASSESSMENT ORDER U/S.144 OF THE ACT ADDING THE AMOUNT OF DEPOSITS IN SAVINGS BANK ACCOUNT AS UNEXPLAINED. THE ASSESSEE FILED CERTAIN DETAILS BEFORE THE LD. CIT(A) BUT COU LD NOT CONVINCE THE LD. FIRST APPELLATE AUTHORITY WHO CHOSE TO DISMISS APPEAL OF THE ASSESSEE. 3. I HAVE HEARD THE LD. DR THROUGH VIRTUAL COURT AND GONE THROUGH THE RELEVANT MATERIAL ON RECORD. THERE IS NO APPEARANCE FROM THE SIDE OF THE ASSESSEE. BEFORE THE LOCKDOWN ALSO, THE CASE OF THE ASSESSEE CAME UP FOR HEA RING ON 20-01-2020. ON THAT DATE ALSO, THE ASSESSEE NEITHER APPEARED IN PERSON NOR THROUGH A REPRESENTATIVE. AS SUC H, I AM PROCEEDING TO DISPOSE OF THE APPEAL EX PARTE QUA THE ASSESSEE. 4. IT IS SEEN THAT THE ASSESSMENT ORDER WAS PASSED U/S. 14 4 OF THE ACT, THEREBY MAKING ADDITION ON ACCOUNT OF ENTIRE CAS H DEPOSITS IN THE BANK. THE ASSESSEE FURNISHED SOME EXPLANATION BEFORE THE LD. CIT(A), WHICH WAS INCOMPLETE. ITA NO.1401/PUN/2019 PATIL SHIVAJI LAXMAN 3 CONSIDERING THE FACT THAT THE ASSESSMENT WAS MADE U/S.144 OF THE ACT AND THE ASSESSEE HAS SUBMITTED VIDE GROUND NO. 2 BEFORE THE TRIBUNAL THAT NECESSARY SUPPORTING DOCUMENTS AR E AVAILABLE, I AM OF THE CONSIDERED OPINION THAT IT WOULD BE IN THE FITNESS OF THINGS IF THE IMPUGNED ORDER IS SET-ASIDE AND THE MATTER IS RESTORED TO THE FILE OF AO. I ORDER ACCORDINGLY AN D DIRECT THE AO TO PASS THE ASSESSMENT ORDER AFRESH AS PER LAW AFTER ALLOWING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 10 TH JUNE, 2020. SD/- (R.S.SYAL) / VICE PRESIDENT PUNE; DATED : 10 TH JUNE, 2020 ITA NO.1401/PUN/2019 PATIL SHIVAJI LAXMAN 4 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) / THE CIT (APPEALS)-1, KOLHAPUR 4. THE PR.CIT-1, KOLHAPUR 5. , , SMC / DR SMC, ITAT, PUNE; 6. / GUARD FILE. // TRUE COPY // / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE DATE 1. DRAFT DICTATED ON 10-06-2020 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 10-06-2020 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. *