RAJESH DASHRATH SAWALE, KHARGHAR V. INCOME TAX OFFICER, PANVEL

ITA 28/PUN/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 3254 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-03-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 04-01-2024
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Keywords: Unexplained investment
• Section: 69

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “SMC” BENCH : PUNE [VIRTUAL HEARING] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER आयकर अपील सं. /ITA No.28/PUN/2024 नधा रण वष / Assessment Year : 2011-12 Rajesh Dashrath Sawale, Flat No.05, 3 rd Floor, Building B-30, Kendriya Vihar 3 CHSL, Sector-11, Kharghar, Panvel 410 209 Maharashtra PAN : BYIPS2490H vs. Income Tax Officer, Ward-2, Panvel (Appellant) (Respondent) For Assessee : Shri Rajesh S. Athavale For Revenue : Smt. Neha Deshpande Date of Hearing : 13.03.2024 Date of Pronouncement : 26.03.2024 ORDER PER SATBEER SINGH GODARA, J.M. : This assessee’s appeal for assessment year 2011-12, arises against the National Faceless Appeal Centre [in short the “NFAC”] Delhi’s Din and Order No.ITBA/NFAC/S/250/2023-24/1058104306(1), dated 21.11.2023, involving proceedings u/s.143(3) of the Income Tax Act, 1961 (in short “the Act”). Heard both the parties at length. Case file perused. 2. It emerges at the outset that learned NFAC has passed the lower appellate order ex parte whilst confirming the Assessing Officer’s action making section 69 unexplained investment addition of Rs.34,50,000/-. 2 ITA.No.28/PUN/2024 Rajesh Dashrath Sawale 3. The Revenue vehemently argued that the asssessee had been afforded adequate opportunities of hearing in the lower appellate proceedings. Ms. Deshpande fails to dispute the clinching fact that even if it is held that the assessee has deliberately not appeared before the NFAC, there is no lower appellate adjudication in tune with section 250(6) of the Act requiring framing of points of determination followed by a detailed discussion thereupon. Faced with this situation, I restore the assessee’s instant appeal back to NFAC for his fresh appropriate adjudication in accordance with law, preferably within three effective opportunities of hearing subject to rider that it shall be the taxpayer’s onus only to plead and prove all facts with the relevant evidence(s) in consequential proceedings. 4. This assessee’s appeal is allowed for statistical purposes in above terms. Order pronounced in the open Court on 26.03.2024. Sd/-- [SATBEER SINGH GODARA] JUDICIAL MEMBER Pune, Dated : 26 th March, 2024 Satish Copy to : 1. The appellant 2. The respondent 3. The Pr. CIT, Pune concerned 4. D.R. ITAT, “SMC” Bench, Pune. 5. Guard File. / /By Order // // True copy // /Sr. Private Secretary, ITAT, Pune Benches, Pune.