Arun Shinde, Pune V. Income-tax Officer, Ward -3(3), Pune

ITA 1514/PUN/2017

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0730 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 6 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-12-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 22-12-2020
• Assessment Year: 2012-2013
• Appeal Filed On: 15-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S P WALIMBE
• Keywords: Principle of natural justice; Set aside
• Section: 13; 22; 12

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY , JM . / I TA NO S . 1513 & 1514 /PUN/20 17 / ASSESSMENT YEAR S : 2011 - 12 & 2012 - 13 MR. ARUN SHANKARRAO SHINDE, PLOT NO.3, S. NO.17, KIMAYA BUNGLOW, DHANASHREE HSG. SOCIETY, KARVENAGAR, PUNE - 411 050 PAN : ADHPS2565E ....... / APPELLANT / V/S. THE INCOME TAX OFFICER, WARD 3(3), PUNE. / RESPONDENT A SSESSEE BY : NONE REVENUE BY : SHRI S.P. WALIMBE / DATE OF HEARING : 2 2 . 1 2 .2020 / DATE OF PRONOUNCEMENT : 22 . 1 2 .2020 / ORDER PER PARTHA SARATHI CHAUDHU RY, JM : THESE TWO APPEALS PREFERRED BY THE ASSESSEE EMANATES FROM THE ORDER OF THE LD. CIT(APPEALS) - 3, PUNE DATED 13.02.2017 FOR THE ASSESSMENT YEARS 2011 - 12 & 2012 - 13 AS PER THE FOLLOWING COMMON GROUNDS OF APPEAL ON RECORD: 2 ITA NO S . 1513 & 1514 /PUN/20 17 A.Y S . 2011 - 12 & 2012 - 13 ON FACTS AND IN LAW - 1 . THE LEARNED CIT(A) ERRED IN SUSTAINING THE ADDITION OF RS.3,21,82,113/ - REPRESENTING TOTAL CREDITS TO THE APPELLANTS BANK ACCOUNT NO.003901553023 WITH ICICI BANK, KOTHRUD, PUNE TREATING THE SAME INCOME OF THE APPELLANT. FOR THIS AND SUCH OTHER GROUNDS AS MAY BE URG ED AT THE TIME OF HEARING, THE ORDER OF THE CIT(APPEALS) AND THE ASSESSING OFFICER MAY BE VACATED AND THE APPELLANTS CLAIM MAY BE ALLOWED OR ANY SUITABLE DIRECTIONS ISSUED. 2 . THE APPELLANT CRAVES LEAVE TO ADD, ALTER, AMEND OR DELETE ANY OF THE ABOVE GROUND S OF APPEAL. 2. THE BRIEF FACTS OF THE CASE S ARE THAT THE ASSESSEE IS AN INDIVIDUAL AND HAS NOT FILED INCOME TAX RETURN FOR THE YEARS UNDER CONSIDERATION TILL DATE OF ASSESSMENT. THE ASSESSING OFFICER WAS IN RECEIPT OF INFORMATION OF THE INVESTIGATION W ING, PUNE RELATING TO CREDITS BY CASH AND NON CASH MODES IN THE ICICI BANK ACCOUNT OF THE ASSESSEE. THE ASSESSING OFFICER, ACCORDINGLY RECORDED REASONS FOR REOPENING AND ISSUED NOTICE U/S.148 OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT ) WHICH WAS NOT RESPONDED BY THE ASSESSEE. THE ASSESSEE DID NOT RESPOND TO THE SUBSEQUENT NOTICES ISSUED BY THE ASSESSING OFFICER AS WELL AND THEREFORE, THE ASSESSING OFFICER PROCEEDED TO RESORT TO EX - PARTE ASSESSMENT WITH THE MATERIAL AVAILABLE ON RECORD . THE ASSESSING OFFICER FINALIZED THE ASSESSMENTS FOR BOTH THE YEARS UNDER CONSIDERATION U/S.144 R.W.S.147 OF THE ACT ON 17.03.2015 DETERMINING THE TOTAL INCOME AT RS.3,21,82,113/ - FOR ASSESSMENT YEAR 2011 - 12 AND RS.99,41,496/ - FOR ASSESSMENT YEAR 2012 - 13. THE ASSESSING OFFICER HELD THE ENTIRE CREDITS/DEPOSITS FOR THE RELEVANT ASSESSMENT YEARS AS CONCEALED INCOME OF THE ASSESSEE. 3. AT THE TIME OF HEARING, THERE WAS NO APPEARANCE FROM THE SIDE OF THE ASSESSEE. THE SUBMISSION OF THE LD. DR IS RECORDED AN D THE CASE WAS HEARD 3 ITA NO S . 1513 & 1514 /PUN/20 17 A.Y S . 2011 - 12 & 2012 - 13 ON MERITS. IT IS SEEN FROM THE RECORDS AND FROM THE SUBMISSIONS OF THE LD. DR THAT THE ASSESSMENT WAS COMPLETED U/S.144 OF THE ACT. THERE WAS NO COMPLIANCE BY THE ASSESSEE. THAT FURTHER, THE LD. DR SUBMITTED THAT EVEN BEFORE THE LD. CI T(APPEALS) ON SOME OCCASIONS THERE WAS APPEARANCE BY THE ASSESSEE. HOWEVER, MOST OF THE TIME DURING APPELLATE PROCEEDINGS, THE ASSESSEE DID NOT ATTEND ON THE GIVEN DATES OF HEARING. THAT EVEN BEFORE US, THERE WAS NO APPEARANCE FROM THE SIDE OF THE ASSESSEE . THAT HOWEVER, CONSIDERING THE FACT THAT INCOME TAX ACT IS WITHIN THE PURVIEW OF WELFARE LEGISLATIONS AND TAX PAYERS INTEREST HAS TO BE PROTECTED, THEREFORE WE ARE OF THE CONSIDERED VIEW, IN THE INTEREST OF JUSTICE, ONE FINAL OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE. THE LD. DR DID NOT RAISE ANY OBJECTION. 4. IN VIEW THEREOF, WE SET ASIDE THE ORDER OF THE LD. CIT(APPEALS) IN BOTH THESE APPEALS AND RESTORE THE MATTER TO THE FILE OF THE ASSESSING OFFICER FOR RE - ADJUDICATION WHILE COMPLYING WITH THE PRINCIPLES OF NATURAL JUSTICE. AT THE SAME TIME, WE DIRECT THE AS SESSEE TO FURNISH RELEVANT DOCUMENTS/EVIDENCES BEFORE THE ASSESSING OFFICER TO SUBSTANTIATE HIS CASE ON MERITS. 5. IN THE RESULT, APPEALS OF THE ASSESSEE IN ITA NO. 1513/PUN/2017 & ITA NO. 1514/PUN/2017 ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRO NOUNCED ON 22 ND DAY OF DECEMBER , 20 20 . SD/ - SD/ - R.S.SYAL PARTHA SARATHI CHAUDHURY VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 22 ND DECEMBER , 2020. SB 4 ITA NO S . 1513 & 1514 /PUN/20 17 A.Y S . 2011 - 12 & 2012 - 13 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(APPEALS) - 3, PUNE. 4. THE PR. CIT - 2, PUNE. 5 . , , , / DR, ITAT, A BENCH, PUNE. 6 . / GUARD FILE. / BY ORDER, // TRU E COPY // / PRIVATE SECRETARY , / ITAT, PUNE . 5 ITA NO S . 1513 & 1514 /PUN/20 17 A.Y S . 2011 - 12 & 2012 - 13 DATE 1 DRAFT DICTATED ON 22 . 12 .2020 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 22 .12 .2020 SR.PS/PS 3 DRAFT PROPOSED AND PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/JM 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