Sumeet Vijay Pawar, Pune V. Income-Tax Officer Ward -3(3), Pune

ITA 166/PUN/2022

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 0173 (ITAT-PUNE)
• Duration Of Justice: 4 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-07-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 09-03-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.164 to 166/PUN/2022 िनधाᭅरण वषᭅ / Assessment Years: 2011-12 to 2013-14 Sumeet Vijay Pawar, 1093, Vrindavanam, C- Building, Flat No.102, Deep Bunglow, Model Colony, Pune- 411016. PAN : APKPP1889D Vs. ITO, Ward-3(3), Pune. Appellant Respondent आदेश / ORDER PER S. S. GODARA, JM: These assessee’s three appeals for assessment years 2011-12 to 2013-14 arise against the CIT(A)-3, Pune’s as many orders; all dated 22.05.2019, passed in cases nos.PN/CIT(A)-3/ITO Wd.3(2)/333/18-19/91, PN/CIT(A)-3/ITO Wd.3(2)/332/18-19/92 and PN/CIT(A)-3/ITO Wd.3(2)/331/18-19/93; respectively in proceedings u/s 143(3) r.w.s. 147 of the Income Tax Act, 1961; in short “the Act”. Cases called twice. None appears at the assessee’s behest. He is accordingly proceeded ex-parte. Assessee by : None Revenue by : Shri M. G. Jasnani Date of hearing : 26.07.2022 Date of pronouncement : 27.07.2022 ITA Nos.164 to 166/PUN/2022 2 2. Delay of 963 days each in all these three appeals filed on 10.03.2022, stands condoned since majority of the prescribed period of limitation falls in Covid-19 Pandemic outbreak only. 3. The assessee’s identical twin substantive ground raised in all these three appeals seek to reverse both the learned lower authorities’ action assessing him for professional/technical receipts as well as treating cash deposits made in his bank accounts as unexplained; involving varying sum(s), respectively. 4. It is noted with the able assistance coming from the Revenue’s side in lead appeal ITA No.164/PUN/2022 that this assessee runs a proprietary concern under the name and style of “M/s. Expert Services” executing industrial safety consultancy(ies) and turnkey projects. Both the learned lower authorities inter alia added 15% of the contract receipts, 50% of professional/technical receipts and similar 50% of balance receipts; coming to Rs.81,527/-, Rs.7,24,420/- and Rs.3,57,416/-; respectively on estimation basis. There is no rebuttal coming to correctness thereof from the assessee’s side. Nor has he placed on record all the corresponding details regarding the expenditure in issue. Face with this situation, I find no reason to interfere with the impugned addition(s) in all these three assessment years. ITA Nos.164 to 166/PUN/2022 3 5. Relevant factual position is no different qua the latter issue of unexplained cash deposits wherein the assessee had not filed any explanation regarding the source thereof before the learned lower authorities. This latter addition also stands upheld in all these three assessment years therefore. 6. These assessee’s three appeals are dismissed in above terms. A copy of this common order be placed in the respective case files. Order pronounced on this 27 th day of July, 2022. Sd/- (S. S. GODARA) JUDICIAL MEMBER पुणे / Pune; ᳰदनांक / Dated : 27 th July, 2022. Sujeet (DOC) 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, “SMC” बᱶच, पुणे / DR, ITAT, “SMC” Bench, Pune. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.