Utkarash Balasaheb Patil, Pune V. Deputy Commissioner of Income-tax, Circle - 2, Pune

ITA 2780/PUN/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3799 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 2 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 17-02-2021
• Assessment Year: 2012-2013
• Appeal Filed On: 28-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VITTHAL BHOSALE
• Keywords: Gift; Bad and doubtful debts
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI WASEEM AHMED, AM AND SHRI S. S. VISWANETHRA RAVI, JM . / ITA NO.2780/PUN/2017 / ASSESSMENT YEAR : 2012-13 UTKARASH BALASAHEB PATIL, S.NO.6P, FLAT NO.1004, A-2, PRISAM, AUNDH, PUNE-411007. PAN : ALDPP8717D ....... / APPELLANT / V/S. DCIT, CIRCLE-2, PUNE. / RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI VITTHAL BHOSALE / DATE OF HEARING : 17.02.2021 / DATE OF PRONOUNCEMENT : 19.02.2021 / ORDER PER S. S. VISWANETHRA RAVI, JM: THIS APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 03.08.2017 PASSED BY THE CIT(A)-2, PUNE [CIT(A)] FOR ASSESSMENT YEAR 2012-13. 2. WE FIND NO REPRESENTATION ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION FILED SEEKING ADJOURNMENT. THE ASSESSEE CALLED ABSENT AND SAID EX-PARTE. THEREFORE, WE PROCEED TO HEAR THE LD. DR AND PASS ORDER BASING ON THE MATERIAL EVIDENCE AVAILABLE ON RECORD. 3. THE ASSESSEE RAISED GROUND NOS.1 TO 5 AMONGST WHICH THE ONLY ISSUE EMANATES FOR OUR CONSIDERATION IS AS TO WHETHER THE CIT(A) IS JUSTIFIED IN CONFIRMING THE ORDER OF THE ASSESSING OFFICER EX-PARTE OF ASSESSEE IN THE FACTS AND CIRCUMSTANCES OF THE CASE. 2 ITA NO.2780/PUN/2017 4. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE IS AN INDIVIDUAL AND IS A CIVIL CONTRACTOR. HE FILED RETURN OF INCOME DECLARING TOTAL INCOME OF RS.3,73,69,462/- AND UNDER SCRUTINY ASSESSMENT THE ASSESSING OFFICER DETERMINED THE SAME AT RS.4,28,48,870/- INTER-ALIA MAKING ADDITIONS ON DIFFERENT HEADS VIDE ITS ORDER DATED 20.03.2015 PASSED U/S 143(3) OF THE ACT. 5. THE ASSESSEE CHALLENGED THE SAME BEFORE THE CIT(A) AND AS DISCUSSED ABOVE THE CIT(A) HAVING GIVEN OPPORTUNITY AND IN THE ABSENCE OF ASSESSEE DECIDED THE ISSUES AGAINST THE ASSESSEE BY CONFIRMING THE ORDER OF THE ASSESSING OFFICER. 6. WE NOTE THAT THE ASSESSING OFFICER MADE ADDITIONS ON DIFFERENT HEADS THAT ARE ADDITION ON GIFT, SECTION 14A, AGRICULTURAL INCOME, INTEREST INCOME, CAPITAL GAIN, BAD DEBTS AND VARIOUS OTHER MISCELLANEOUS EXPENDITURE. WE ALSO NOTE THAT THE CIT(A) ISSUED NOTICE TO THE ASSESSEE BUT HAVING NO REPRESENTATION HE DECIDED THE ISSUES RAISED BEFORE HIM BASING ON THE MATERIAL AVAILABLE ON RECORD. 7. AS DISCUSSED ABOVE THAT THE ASSESSING OFFICER MADE ADDITIONS ON MANY HEADS WHICH REQUIRES, IN OUR OPINION, ASSISTANCE FROM THE ASSESSEE. THE DISCUSSION MADE BY THE CIT(A) IN THE IMPUGNED ORDER CLEARLY DISPOSES THAT HE DECIDED THE ISSUE WITHOUT ANY ASSISTANCE FROM THE ASSESSEE. THE ISSUES DECIDED IN THE ABSENCE OF ASSESSEE WITHOUT ANY MATERIAL BRINGING ON RECORD IN SUPPORT OF THE CLAIM OF ASSESSEE. THE LD. DR ALSO ADMITTED THAT THERE WAS NO OPPORTUNITY TO ASSESSEE PROSECUTE THE GROUNDS RAISED BEFORE THE CIT(A). THEREFORE, IN THE INTEREST OF JUSTICE TAKING INTO CONSIDERATION THE FACTS AND CIRCUMSTANCES OF THE CASE, WE DEEM IT PROPER TO REMAND THE MATTER TO THE FILE OF THE CIT(A) FOR ITS FRESH CONSIDERATION. THE ASSESSEE IS AT LIBERTY TO FILE 3 ITA NO.2780/PUN/2017 EVIDENCE, IF ANY, IN SUPPORT OF ITS CLAIM. THUS, THE GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 8. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THIS 19 TH DAY OF FEBRUARY, 2021. SD/- SD/- (WASEEM AHMED) (S. S. VISWANETHRA RAVI) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / PUNE; / DATED : 19 TH FEBRUARY, 2021. SUJEET / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(A)-2, PUNE. 4. THE PR. CIT-2, PUNE. 5 . , , , / DR, ITAT, B BENCH, PUNE. 6. / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE.