Mrs Jyoti Deepak Khopade, Pune V. Income-Tax Officer, Ward 5(4), Pune

ITA 142/PUN/2022

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 6411 (ITAT-PUNE)
• Duration Of Justice: 1 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-03-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 20-02-2022
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT आयकर अपील सं. / ITA No.142/PUN/2022 नधा रण वष / Assessment Year : 2010-11 Jyoti Deepak Khopade, Sr.No.59, Kondhwa BK, Sai Nagar, Near Khandoba Mandir, Behind Shankar Mandir, Pune 411 048, Maharashtra PAN : BJXPK1547F Vs. ITO, Ward-5(4), Pune (Appellant) (Respondent) आदेश / ORDER PER R.S.SYAL, VP : This appeal by the assessee is directed against the order passed by the CIT(Appeals) National Faceless Appeal Centre (NFAC), Delhi u/s 250 of the Income-tax Act, 1961 (hereinafter also called `the Act’) on 21-12-2021 in relation to the assessment year 2010-11. 2. I have heard both the sides and gone through the relevant material on record. It is seen that the AO re-opened the assessment u/s.148 by means of notice on the ground that the assessee deposited a sum of Rs.40.00 lakh in Central Bank of India. After considering the assessee’s submissions, the Assessing Officer (AO) completed the assessment by making addition of Rs.39,82,765/-. The ld. Appellant by Shri Piyush Bafna Respondent by Shri Piyush Kumar Singh Yadav Date of hearing 17-03-2022 Date of pronouncement 21-03-2022 ITA No. 142/PUN/2022 Jyoti Deepak Khopade 2 CIT(A) passed the order ex parte after recording in para 5 of the impugned order that 7 opportunities were given to the assessee, which was not availed. The ld. AR contended that no notice was received by the assessee inasmuch as the e-mail ID used by the ld. CIT(A) was that of the assessee’s counsel and no such intimation about the hearing dates was passed over to the assessee. It was, therefore, prayed that the matter may be referred back to the AO for examining the assessee’s contention in support of the cash deposits with reference to the relevant evidence. Considering the entirety of the facts and circumstances of the case, 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 the AO for deciding the issue afresh as per law. I order accordingly. Needless to say, the assessee will be given a reasonable opportunity of hearing. 3. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 21 st March, 2022. Sd/- (R.S.SYAL) उपा य / VICE PRESIDENT प ु णे Pune; दनांक Dated : 21 st March, 2022 Satish ITA No. 142/PUN/2022 Jyoti Deepak Khopade 3 आदेश क त ल प अ े षत / Copy of the Order is forwarded to : 1. अपीलाथ / The Appellant; 2. यथ / The Respondent; 3. The CIT(A), National Faceless Appeal Centre, Delhi 4. 5. The Pr.CIT concerned वभागीय त न ध, आयकर अपील!य अ धकरण, प ु णे “SMC” / DR ‘SMC’, ITAT, Pune; 6. गाड फाईल / Guard file. आदेशान ु सार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 17-03-2022 Sr.PS 2. Draft placed before author 21-03-2022 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. *