Shri. Shailesh Jeevan Namjoshi, Kolhapur V. Assistant Commissioner of Income-Tax, Circle -1, Kolhapur

ITA 573/PUN/2020

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 0620 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 7 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-05-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 25-10-2020
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Section: 40A(3); 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 No.573/PUN/2020 नधा रण वष / Assessment Year : 2014-15 Shailesh Jeevan Namjoshi, 2823/16, B-Ward, Mahalaxmi Nagar, Kolhapur – 416012 PAN : AALPN4666Q Vs. ACIT, Circle-1, Kolhapur (Appellant) (Respondent) आदेश / ORDER PER S.S. GODARA, JM : This assessee’s appeal for AY 2014-15 arises against the CIT(A)-1, Kolhapur’s order dated 28-02-2020 passed in case No. ITBA/APL/S/250/2020-21/1027822317(1) involving proceedings under Section 143(3) of the Income Tax Act, 1961 in short the Act. Case called twice. None appears at assessee’s behest. He is accordingly proceeded ex parte. 2. It transpires during the course of hearing with the able assistance coming from the Revenue side that the assessee’s sole substantive grievance raised in the instant appeal challenges correctness of both the lower authorities action invoking the section 40A(3) disallowance of Rs.9,08,906/- Appellant by None Respondent by Shri Arvind Desai Date of hearing 27-05-2022 Date of pronouncement 31-05-2022 ITA No. 573/PUN/2020 Shailesh J. Namjoshi 2 made in the course of assessment dated 23-11-2016 as upheld in the CIT(A)’s order. The assessee’s case is that the same has been made merely on the basis of its ledger extracts without reconciling the same with actual bills/vouchers. That being the case, I deem it appropriate to restore the assessee’s instant substantive ground back to the Assessing Officer for his fresh adjudication on merits after affording three effective opportunities to this taxpayer. Ordered accordingly. 3. This assessee’s appeal is allowed for statistical purpose in above terms. Order pronounced in the Open Court on 31 st May, 2022. Sd/- (S.S.GODARA) JUDICIAL MEMBER प ु णे Pune; दनांक Dated : 31 st May, 2022 Satish ITA No. 573/PUN/2020 Shailesh J. Namjoshi 3 आदेश क त ल प अ े षत / Copy of the Order is forwarded to : 1. अपीलाथ / The Appellant; 2. यथ / The Respondent; 3. 4. 5. The CIT(A)-1, Kolhapur The Pr.CIT1, Kolhapur वभागीय त न!ध, आयकर अपील"य अ!धकरण, प ु णे “SMC” / DR ‘SMC’, ITAT, Pune; 6. गाड फाईल / Guard file. आदेशान ु सार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune Date 1. Draft dictated on 27-05-2022 Sr.PS 2. Draft placed before author 30-05-2022 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.