PANDURANG ANTU JADHAV, SATARA V. INCOME TAX OFFICER WARD 1, ITO WARD SATARA

ITA 1415/PUN/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 1393 (ITAT-PUNE)
• Duration Of Justice: 6 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-06-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 23-05-2024
• Assessment Year: 2011-2012
• Appeal Filed On: 21-12-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 147; 148; 144; 142(1); 69A; 139(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER ITA No.1415/PUN/2023 Assessment Year : 2011-12 Pandurang Antu Jadhav At Post Dushere, Tal – Karad, Dist. Satara – 415110 Vs. ITO, Ward 1, Satara PAN: ANIPJ9696G (Appellant) (Respondent) Assessee by : Shri Pramod S Shingte Department by : Shri Sourabh Nayak, Addl.CIT Date of hearing : 26-06-2024 Date of pronouncement : 27-06-2024 O R D E R PER R. K. PANDA, VP : This appeal filed by the assessee is directed against the ex-parte order dated 23.11.2023 of the CIT(A) / NFAC, Delhi sustaining the addition of Rs.64,53,800/- made by the Assessing Officer being the cash deposited in the Savings Bank account as unexplained money u/s 69A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). 2. Facts of the case, in brief, are that the assessee in this case had not filed his return of income u/s 139(1) of the Act. On verification of the ITS data it was seen that the assessee has deposited cash of Rs.36,53,600/- in his Savings Bank account with Rajarambapur Sahkari Bank Ltd., Branch, Shaniwar Peth, Karad and had also 2 ITA No.1415/PUN/2023 deposited cash of Rs.28,00,200/- in his Savings Bank account with The Karad Urban Co-Op Bank Ltd., Branch, Talbaug, Karad during the financial year 2010- 11. The Assessing Officer, therefore, after recording reasons, reopened the assessment u/s 147 of the Act and accordingly issued notice u/s 148 of the Act on 23.03.2018. Since there was no compliance to the notice u/s 148 of the Act, another letter was sent to the assessee to file the return of income. However, there was again no compliance to the said notice. Thereafter, the Assessing Officer issued notice u/s 142(1) of the Act, which also remained un-complied with. In view of the persistent non-compliance of the assessee to various notices issued, the Assessing Officer completed the assessment u/s 144 of the Act by making an addition of Rs.64,53,800/- u/s 69A of the Act. 3. Since the assessee did not appear before the CIT(A) / NFAC despite five opportunities granted, the CIT(A) / NFAC in the ex-parte order passed by him sustained the addition made by the Assessing Officer. 4. Aggrieved with such order of CIT(A) / NFAC, the assessee is in appeal before the Tribunal. 5. The Ld. Counsel for the assessee at the outset submitted that the assessee was not well conversant with the technology for which he could not see the notices issued by the CIT(A) / NFAC in the portal. He submitted that given an opportunity, the assessee is in a position to substantiate his case. He accordingly 3 ITA No.1415/PUN/2023 submitted that the matter may be restored to the file of CIT(A) / NFAC with a direction to give one last opportunity to the assessee to substantiate his case. 6. The Ld. DR on the other hand, while supporting the order of CIT(A) / NFAC drew the attention of the Bench to the persistent non-compliance of the assessee to the statutory notices issued by the Assessing Officer as well as the CIT(A) / NFAC. He submitted that the order of CIT(A) / NFAC being a reasoned one, the same should be upheld and the grounds raised by the assessee should be dismissed. 7. We have heard the rival arguments made by both the sides and perused the orders of the Assessing Officer and the CIT(A) / NFAC. It is an admitted fact that due to persistent non-compliance of the assessee to the statutory notices issued by the Assessing Officer, he was constrained to pass the order u/s 144 of the Act by making an addition of Rs.64,53,800/- u/s 69A of the Act. We find despite five opportunities granted by the CIT(A) / NFAC, there was no compliance from the side of the assessee for which the CIT(A) / NFAC was also constrained to pass the ex-parte order. It is the submission of the Ld. Counsel for the assessee that due to lack of technical knowledge of the assessee, he could not see the notices issued by the CIT(A) / NFAC in the portal or mail. It is also his submission that given an opportunity, the assessee is in a position to substantiate his case by producing the relevant details to explain the cash deposits made in the Savings Bank accounts. Considering the totality of the facts of the case and in the interest of justice, we deem it proper to restore the issue to the file of the CIT(A) / NFAC with a direction 4 ITA No.1415/PUN/2023 to grant one last opportunity to the assessee to substantiate his case by filing the requisite details. The CIT(A) / NFAC shall decide the issue as per fact and law after providing due opportunity of being heard to the assessee. The assessee is also hereby directed to submit the details before the CIT(A) / NFAC on the appointed date of hearing without seeking any adjournment under any pretext, failing which the CIT(A) / NFAC is at liberty to pass appropriate order as per law. We hold and direct accordingly. The grounds raised by the assessee are accordingly allowed for statistical purposes. 8. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open Court on 27 th June, 2024. Sd/- Sd/- (VINAY BHAMORE) (R. K. PANDA) JUDICIAL MEMBER VICE PRESIDENT प ु णे Pune; दिन ांक Dated : 27 th June, 2024 GCVSR आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपीलार्थी / The Appellant; 2. प्रत्यर्थी / The Respondent 3. 4. The concerned Pr.CIT, Pune DR, ITAT, ‘B’ Bench, Pune 5. गार्ड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अधिकरण ,पुणे / ITAT, Pune 5 ITA No.1415/PUN/2023 S.No. Details Date Initials Designation 1 Draft dictated on 26.06.2024 Sr. PS/PS 2 Draft placed before author 27.06.2024 Sr. PS/PS 3 Draft proposed & placed before the Second Member JM/AM 4 Draft discussed/approved by Second Member AM/AM 5 Approved Draft comes to the Sr. PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr. PS/PS 7 Date of uploading of Order Sr. PS/PS 8 File sent to Bench Clerk Sr. PS/PS 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