Tanaji Parilal Gawade, Pune V. Income-tax Officer, Ward - 12(4), Pune

ITA 528/PUN/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 9795 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 4 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-07-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 26-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 207

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, J UDICIAL MEMBER . / I TA NO. 528 /PUN/20 18 / ASSESSMENT YEAR : 2013 - 14 TANAJI PARILAL GAWADE AT POST. GAWADEWADI WADEBOLHAI WAGHOLI, DIST. PUNE - 412 207 PAN : AJIPG9156G ....... / APPELLANT / V/S. THE INCOME TAX OFFICER, WARD 12(4), PUNE. / RESPONDENT A SSESSEE BY : NONE REVENUE BY : SHRI SUDHENDU DAS / DATE OF HEARING : 27 . 07.2021 / DATE OF PRONOUNCEMENT : 28 .07 .202 1 / ORDER PER S.S. VISWANETHRA RAVI, JM : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 22.11.2017 PASSED BY THE LD. CIT(APPEALS) - 5, PUNE FOR THE ASSESSMENT YEAR 2013 - 14. 2. WE NOTE THAT AN APPLICATION DATED 26.07.2021 FILED BY THE AUTHORIZED REPRESENTATIVE SEEKING ADJOURNMENT FOR PREPARATION OF PAPER BOOK. ON 2 ITA NO. 528 /PUN/20 18 A.Y. 2013 - 14 PERUSAL OF THE RECORDS, WE NOTE THAT THE LD. CIT(APPEALS) DECIDED THE GROUNDS EX - PARTE OF THE ASSESSEE WITH OUT ANY FINDINGS ON MERITS. THEREFORE, WE PROCEED TO HEAR THE APPEAL AND DISPOSING THE SAME BY PERUSING THE MATERIALS AVAILABLE ON RECORD. THUS, ADJOURNMENT PETITION FILED BY THE LD. AR IS REJECTED. 3. THE ASSESSEE HAS RAISED SEVEN GROUND S AMONGST WHICH THE ONLY ISSUE EMANATES FOR OUR CONSIDERATION IS AS TO WHETHER THE LD. CIT(APPEALS) IS JUSTIFIED IN DISMISSING THE GROUNDS EX - PARTE OF THE ASSESSEE IN THE FACTS AND CIRCUMSTANCES OF THE CASE. 4. HEARD THE LD. DR AND PERUSED THE MATERIALS AVA ILABLE ON RECORD. WE NOTE THAT THE ASSESSEE IS AN INDIVIDUAL AND ENGAGED IN THE BUSINESS OF DEVELOPMENT AND SALE OF PLOTS. THE ASSESSEE CONDUCT S HIS BUSINESS UNDER THE NAME AND STYLE OF M/S. HINDVI DEVELOPERS. THE ASSESSEE FILED RETURN OF INCOME DECLARING TO TAL INCOME OF RS.12,82,228/ - AND DURING SCRUTINY PROCEEDINGS, THE ASSESSING OFFICER DETERMINED THE SAME AT RS.1,97,65,230/ - INTER ALIA MAKING DISALLOWANCE ON ACCOUNT OF UNEXPLAINED CASH DEPOSITS, UNEXPLAINED SUNDRY CREDITORS, INTEREST PAID TO NBFC, DEPRECI ATION ON JCB/PURIFIER, PRINTING AND STATIONARY, ENTERTAINMENT EXPENSES AND INCOME FROM OTHER SOURCES VIDE ITS ORDER DATED 07.03.2016 PASSED U/S.144 OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT). 5. THE ASSESSEE BEING NOT SATISFIED PR EFERRED AN APPEAL BEFORE THE LD. CIT(APPEALS). THE ASSESSEE CHALLENGED ALL THE DISALLOWANCES MADE BY THE ASSESSING OFFICER IN THE FIRST APPELLATE PROCEEDINGS BY WAY OF APPEAL INSTITUTED ON 09.05.2016 . 3 ITA NO. 528 /PUN/20 18 A.Y. 2013 - 14 6. BEFORE THE LD. CIT( APPEALS), THE FIRST NOTICE WAS ISSUED ON 24.07.2017 IN RESPECT OF WHICH THE LD. AR FILED ADJOURNMENT PETITION SEEKING TIME AND FROM TIME TO TIME ADJOURNMENT PETITIONS WERE FILE D STATING THE ASSESSEE WAS NOT AVAILABLE AND HE WAS HOSPITALIZED. ACCORDINGLY, TH E LD. CIT(APPEALS) HAS GIVEN MANY OPPORTUNITIES TO THE ASSESSEE BUT THE ASSESSEE COULD NOT AVAIL THE SAME IN PROSECUTING THE GROUNDS RAISED BEFORE IT. THUS, THE LD. CIT(APPEALS) BY PLACING RELIANCE ON THE DECISION IN THE CASE OF M/S. CHEMIPOL VS. UNION OF INDIA & ORS. IN CENTRAL EXCISE APPEAL NO.62 OF 2009, DISMISSED THE GROUNDS RAISED BY THE ASSESSEE FOR NON - PROSECUTION WHICH CLEARLY SHOWS THE GROUNDS WERE NOT DISPOSED OF BY THE LD. CIT(APPEALS) ON MERITS BUT ONLY FOR NON - APPEARANCE OF THE ASSESSEE OR BY HI S AUTHORIZED REPRESENTATIVE. THEREFORE, IT CLEARLY SHOWS THE RIGHTS AND LIABILITIES OF THE ASSESSEE WERE NOT ADJUDICATED UPON BY PLACING RELIANCE ON THE DOCUMENTARY EVIDENCES. THEREFORE, IN OUR OPINION ONE MORE OPPORTUNITY IS TO BE GIVEN TO THE ASSESSEE TO PROSECUTE THE GROUNDS RAIS ED BEFORE THE LD. CIT(AP PEALS) AS T HE GROUNDS RAISED BY THE ASSESSEE REGARDING DISALLOWANCE MADE BY THE ASSESSING O FFICER, REQUIRES , IN OUR OPINION, ASSISTANCE OF THE ASSESSEE BY RELEVANT DOCUMENTARY EVIDENCES. 7. THE LD. DR DID NOT REPORT ANY OBJECTION IN REMANDING THE MATTER TO THE FILE OF THE LD. CIT(APPEALS). THEREFORE, IN THE FACTS AND CIRCUMSTANCES AND IN THE INTEREST OF JUSTICE, WE DEEM IT APPROPRIATE TO REMAND THE MATTER TO THE FILE OF THE LD. CIT(APPEALS) FOR ITS FRESH ADJUDICATION. THE ASSESSEE SHA LL FILE NECESSARY EVIDENCES, IF ANY, IN SUPPORT OF ITS CLAIM. THUS, GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 4 ITA NO. 528 /PUN/20 18 A.Y. 2013 - 14 8. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRO NOUNCED ON 28 TH DAY OF JUL Y, 2021 . S D/ - S D/ - (INTURI RAMA RAO) (S.S. VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER / PUNE; / DATED : 28 TH JULY, 202 1 . SB / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(APPEALS) - 5, PUNE. 4. THE PR. CIT - 4, PUNE. 5. , , , / DR, ITAT, B BENCH, PUNE. 6 . / GUARD FILE. / BY ORDER, // T RUE C OPY // / PRIVATE SECRETARY , / ITAT, PUNE . 5 ITA NO. 528 /PUN/20 18 A.Y. 2013 - 14 DATE 1 DRAFT DICTATED ON 27.07.2021 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 28.07.2021 SR.PS/PS 3 DRAFT PROPOSED AND PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/JM 5 APPROVED DRAFT COMES TO THE SR. PS/PS SR.PS/PS 6 KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7 DATE OF UPLOADING OF ORDER SR.PS/PS 8 FILE SENT TO BENCH CLERK SR.PS/PS 9 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 10 DATE ON WHICH FILE GOES TO THE A.R 11 DATE OF DISPATCH OF ORDER