Chavan Pundalik Doulu Ningapapa Rayagonda Sarje, Sangli V. Income-Tax Officer, (CBI), Kolhapur

ITA 415/PUN/2020

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 8534 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 4 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-11-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2005-2006
• Appeal Filed On: 22-06-2020
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT ITA No.415/PUN/2020 निर्धारण वषा / Assessment Year : 2005-06 Kanchan Kundlik Chavan L/H of Kundlik Doulu Chavan C/o S N Bhosale, Chartered Accountant, 1 st Floor, Basweshwar Camp, Opp. Sadanand Hotel, SBI ATM Building, Miraj Road, Sangli – 416416 PAN : ACJPK3292M Vs. ITO (CIB), Kolhapur Appellant Respondent आदेश / ORDER PER R.S.SYAL, VP : This appeal by the assessee is directed against the order passed by the CIT(A)-1, Kolhapur dated 09-01-2020 in relation to the assessment year 2005-06. 2. There is a delay of 80 days in presenting the appeal before the Tribunal. An affidavit has been filed giving reasons for the Assessee by None Revenue by Shri S.P. Walimbe Date of hearing 15-11-2021 Date of pronouncement 15-11-2021 ITA No.415/PUN/2020 2 delay, with which I am satisfied. The delay is condoned and the appeal is admitted for disposal on merits. 3. Briefly stated, the facts of the case are that the Assessing Officer observed that the assessee deposited a sum of Rs.11,14,078 in his bank account during the financial year relevant to the year under consideration. In the absence of the assessee putting in any appearance, the AO completed assessment u/s 144 of the Income- tax Act, 1961 (hereinafter also called „the Act‟) making the addition for the said sum. The assessee remained absent before the ld. CIT(A), who affirmed the order passed by AO. 4. I have heard the ld. DR and gone through the relevant material on record. There is no appearance from the side of the assessee despite service of notice. It is seen that the assessee passed away on 25.11.2014. It is his widow Smt. Kanchan Kundlik Chavan, the legal heir of the deceased assessee, who has been substituted. Considering the totality of the facts and circumstances, more specifically the fact that the assessment order and the impugned order have been passed ex-parte, more so, when the assessee has also passed away, I am of the considered opinion that it would be in the interest of justice, if the impugned order is set aside and the matter is restored to the file of the AO. I order ITA No.415/PUN/2020 3 accordingly and direct a fresh assessment to be made after affording a reasonable opportunity of hearing to the assessee. 5. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 15 th November, 2021. Sd/- (R.S.SYAL) VICE PRESIDENT प ु णे Pune; ददिधांक Dated : 15 th November, 2021 GCVSR आदेश की प्रतिलिपि अग्रेपिि/Copy of the Order is forwarded to: 1. अपीऱधर्थी / The Appellant; 2. प्रत्यर्थी / The Respondent; 3. The CIT(A)-1, Kolhapur 4. 5. The Pr. CIT-1, Kolhapur विभागीय प्रविविवि, आयकर अपीलीय अविकरण, पुणे / DR „SMC‟, ITAT, Pune 6. गार्ड फाईल / Guard file आदेशान ु सार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अविकरण ,पुणे / ITAT, Pune ITA No.415/PUN/2020 4 Date 1. Draft dictated on 15-11-2021 Sr.PS 2. Draft placed before author 15-11-2021 Sr.PS 3. Draft proposed & placed before the second member JM 4. Draft discussed/approved by Second Member. JM 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. *