Gajanan Bandu Kanule, Jalna V. Income-tax Officer , Ward -(3), Jalna

ITA 1510/PUN/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 5154 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 3 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 14-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M K VERMA
• Assessee Lawyers: TUSHAR JADHAV ASST OF
• Section: 147; 69

Judgement Text

SMC IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, PUNE . , BEFORE SHRI D. KARUNAKARA RAO, AM . / ITA NO.1510/PUN/2017 / ASSESSMENT YEAR : 2013-14 SHRI GAJANAN BANDU KANULE, C/O. BANSILAL KABRA ADVOCATE, 20, IST FLOOR, AMBIKA MARKET, JALNA 431 203 PAN : CYMPK2523C . /APPELLANT VS. INCOME-TAX OFFICER, WARD-3, JALNA . / RESPONDENT / APPELLANT BY : SHRI TUSHAR JADHAV (ASST. OF A.R .) / RESPONDENT BY : SHRI M.K. VERMA / DATE OF HEARING : 01.10.2018 / DATE OF PRONOUNCEMENT: 03.10.2018 / ORDER PER D. KARUNAKARA RAO, AM : THIS IS THE APPEAL FILED BY ASSESSEE AGAINST THE ORDER O F CIT(A)-1, AURANGABAD DATED 20-03-2017 FOR THE ASSESSMENT YEAR 2013- 14. 2. GROUNDS RAISED BY THE ASSESSEE ARE EXTRACTED HERE AS UNDER : 1. ADDITION OF RS.33,72,500/- THE LD. ITO IS NOT JUSTIFIED IN MAKING ADDITION OF RS.33,72,500/- AS UNEXPLAINED CASH DEPOSITED IN BANK. ON APPEAL, THE LD.CIT(A) HAS DISMISSED THE APPEAL F OR NON- ATTENDANCE. 2. THE VALID NOTICE U/S.148 IS NOT SERVED ON THE AP PELLANT THEREFORE THE ASSESSMENT ORDER FRAMED IS BAD IN LAW. 3. THE APPELLANT MAY KINDLY BE ALLOWED TO ADD AND A MEND THE GROUNDS OF APPEAL. ITA NO.1510/PUN/2017 SHRI GAJANAN BANDU KANULE 2 3. BRIEF FACTS OF THE CASE INCLUDE THAT ASSESSEE IS AN INDIV IDUAL. DURING THE YEAR UNDER CONSIDERATION, AO NOTICED THAT ASS ESSEE MADE CASH DEPOSITS TO THE EXTENT OF RS.36,82,650/- INTO THE S AVINGS ACCOUNT NO.5521003433 MAINTAINED WITH MAHARASHTRA GRAMIN BANK, SH ELGAON BRANCH, TALUKA BADNAPUR, DIST, JALNA. NEITHER ASSESSEE FILED A NY RETURN OF INCOME NOR PRESENTED HIMSELF BEFORE THE AO DUR ING THE SCRUTINY ASSESSMENT. ASSESSEE DID NOT PRODUCE ANY DET AILS BEFORE THE AO REGARDING THE SOURCE OF THE SAID CASH DEPOSITS. EVEN TUALLY, IN THE ABSENCE OF ANY DETAILS FROM THE ASSESSEE, THE AO VIDE HIS ORDER U/S.144 R.W.S. 147 OF THE ACT, INVOKED THE PROVISIONS OF SECTION 69 A OF THE ACT AND MADE ADDITION OF RS.33,72,500/- AS UNEXPLAINED CASH DEPOSITS. 4. IN THE FIRST APPELLATE PROCEEDINGS ALSO, THE ASSESSEE DID NOT CHOSE TO APPEAR BEFORE THE CIT(A) SATISFACTORILY. THE CIT(A), BASED ON THE MATERIAL AVAILABLE ON RECORD AND RELYING ON THE JUDGMENT OF HONBLE DELHI HIGH COURT IN THE CASE OF CIT VS. MOTOR GENERAL FINAN CE LTD. 254 ITR 449, CONFIRMED THE SAID ADDITION MADE BY THE AO. 5. AGGRIEVED WITH THE ORDER OF CIT(A), THE ASSESSEE FILED TH E PRESENT APPEAL BEFORE THE TRIBUNAL WITH THE GROUNDS MENTIONED ABOVE. 6. BEFORE ME, ASST. OF LD. AR FOR THE ASSESSEE APPEARED A ND SUBMITTED THAT THE CASE OF THE ASSESSEE WAS NOT REPRE SENTED BEFORE THE LOWER AUTHORITIES. HE SUBMITTED THAT GIVEN AN OPPORTUNITY, THE ASSES SEE IS IN A POSITION TO REPRESENT HIS CASE ALONG WITH THE DOCU MENTS NECESSARY FOR ADJUDICATION. 7. ON THE OTHER HAND, LD. DR SUBMITTED FOR CONFIRMING THE ORDERS OF THE AO/CIT(A) CONSIDERING THE ASSESSEES NON-COOPERATION AT THE TIME OF ASSESSMENT/APPELLATE PROCEEDINGS. ITA NO.1510/PUN/2017 SHRI GAJANAN BANDU KANULE 3 8. ON PERUSING THE FACTS OF THE CASE AND THE SUBMISSIONS MADE BEFORE ME, IT IS EVIDENT THAT THE ASSESSEE FAILED TO REPRES ENT BEFORE THE AO AS WELL AS THE CIT(A). MOST OF THE ADDITIONS ARE MADE, IN THE ABSENCE OF ANY EXPLANATION OF THE ASSESSEE, JUSTIFYING TH E SOURCE FOR THE CASH DEPOSITS IN THE BANK ACCOUNTS. CONSIDERING THE FACT THAT THE ASSESSEE UNDERTAKES TO REPRESENT BEFORE THE REVENUE DURING THE SET ASIDE PROCEEDINGS, IF AN OPPORTUNITY IS GIVEN, I FELT IT APPRO PRIATE TO REMAND THIS ISSUE TO THE FILE OF AO FOR ONE MORE ROUND OF A SSESSMENT PROCEEDINGS. AO IS AT LIBERTY TO REPEAT THE ADDITIONS IN C ASE OF NON- COOPERATION OR NON-ATTENDANCE BY THE ASSESSEE FOR ANY REASONS. ACCORDINGLY, THE GROUNDS RAISED BY THE ASSESSEE ARE ALLO WED FOR STATISTICAL PURPOSES. 9. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STA TISTICAL PURPOSES. ORDER PRONOUNCED ON THIS 03 RD DAY OF OCTOBER, 2018. SD/- (D.KARUNAKARA RAO) / ACCOUNTANT MEMBER / PUNE; DATED : 03 RD OCTOBER, 2018. SATISH / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) / THE CIT(A)-1, AURANGABAD 4. / THE PR.CIT-1, AURANGABAD 5. , , SMC / DR SMC, ITAT, PUNE; 6. / GUARD FILE. / BY ORDER, //TRUE COPY// SENIOR PRI VATE SECRETARY , / ITAT, PUNE