Shivaji Dagdu Mote, Pune V. Assistant Commissioner of Income-tax, Circle - 5, Pune

ITA 1587/PUN/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 1485 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 11 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-10-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 29-09-2022
• Assessment Year: 2011-2012
• Appeal Filed On: 09-10-2019
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1587/PUN/2019 िनधाᭅरण वषᭅ / Assessment Year: 2011-12 Shivaji Dagdu Mote, Off. No.23, 2 nd Floor, Ankur Plaza, S.N. 129, Above Matruchaya Nurshing Home, Warje, Pune- 411052. PAN : AHLPM4864C Vs. ACIT, Circle-5, Pune. Appellant Respondent आदेश / ORDER PER S. S. GODARA, JM: This assessee’s appeal for assessment year 2011-12 arises against the CIT(A)-3, Pune’s order dated 09.08.2018 passed in case no. PN/CIT(A)-3/Cir.5/Pune/549/2014-15, involving proceedings u/s 143(3) of the Income Tax Act, 1961; in short “the Act”. Heard both the parties. Case file perused. 2. Coming to the assessee’s sole substantive grievance that the CIT(A) has erred in law and on facts in upholding the Assessing Assessee by : Smt. Deepa Khare Revenue by : Shri M. G. Jasnani Date of hearing : 30.09.2022 Date of pronouncement : 07.10.2022 ITA No.1587/PUN/2019 2 Officer’s action adding sundry credits of Rs.23,36,664/- involving Mahadeo Wadne, Mallesh Topu Jadhav, Puranmal Kumawat and Sai Enterprise to the tune of Rs.3,26,450/-, Rs.5,02,770/-, Rs.2,65,650/- and Rs.1,32,421/-; respectively, we note at the outset from a perusal of para 6.5 page 5 in the CIT(A)’s detailed discussion that he had sent for the corresponding confirmations to the Assessing Officer for his verification and comments on 01.07.2016. And that no remand report came to be filed from the latter’s end. It is in this factual backdrop that the CIT(A) has proceeded to confirm the impugned addition. 3. We have given our thoughtful consideration to vehement rival contentions and find that the instant issue of sundry creditors requires the Assessing Officer’s verification once again as he had not submitted any report before the CIT(A). The fact also remains that the assessee has not been able to discharge his onus satisfactorily either before the Assessing Officer or in the lower appellate proceedings. Faced with this situation, we make it clear that it shall be the assessee’s risk and responsibility only to get the sundry credits of Rs.23,36,664/- verified in consequential ITA No.1587/PUN/2019 3 proceedings within three effective opportunities of hearing. Ordered accordingly. 4. This assessee’s appeal is allowed for statistical purposes in above terms. Order pronounced on this 07 th day of October, 2022. Sd/- Sd/- (G. D. PADMAHSHALI) (S. S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; ᳰदनांक / Dated : 07 th October, 2022. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A)-3, Pune. 4. The Pr. CIT-2, Pune. 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “B” बᱶच, पुणे / DR, ITAT, “B” Bench, Pune. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.