Vasant Ambadasrao Deshmukh, Basmath V. Income-Tax Officer, Ward & TPS, Hingoli

ITA 599/PUN/2021

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 0618 (ITAT-PUNE)
• Duration Of Justice: 6 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-05-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 02-11-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.599/PUN/2021 िनधाᭅरण वषᭅ / Assessment Year: 2010-11 Vasant Ambadasrao Deshmukh, Near Bodhanan Math, Brahman Galli, Basmath- 431512. PAN : ACTPL6485D Vs. ITO, Ward & TPS, Hingoli. Appellant Respondent आदेश / ORDER PER S. S. GODARA, JM: This assessee’s appeal for assessment year 2010-11 arises against the CIT(A)-1, Aurangabad’s order dated 31.12.2018 passed in case no.ABD/CIT(A)-1/195/2017-18 involving proceedings u/s 143(3) r.w.s. 147 of the Income Tax Act, 1961; in short the Act. Heard both the parties. Case file perused. 2. It emerges at the outset that the assessee’s instant appeal suffers from 963 days delay since filed on 22.11.2021. And also that most of the delay; at least since March, 2020, is primarily due to outbreak of Covid-19 pandemic which has already been directed to excluded in hon’ble apex court’s direction in Cognizance for Assessee by : Shri M. K. Kulkarni Revenue by : Shri Arvind Desai Date of hearing : 25.05.2022 Date of pronouncement : 31.05.2022 ITA No.599/PUN/2021 2 Extension of Limitation, 438 ITR 296 (SC) read with judgment in Cognizance for Extension of Limitation, 432 ITR 206 (SC) dated 08-03-2021 and 421 ITR 314 making it clear that the lockdown periods between 15.03.2020 to 14.03.2021 shall extend excluded from all prescribed limitations. Coupled with this, Mr. Desai would hardly dispute that the CIT(A) has passed his order ex-parte which gives rise to necessary presumption that the assessee was not aware of lower appellate developments going against him. The impugned delay is condoned therefore. 3. Next comes the first and foremost issue of validity of the Assessing Officer’s action setting into motion section 148/147 mechanism after recording reasons to believe that the assessee’s taxable income liable to be assessed had escaped assessment. It transpires during the course of hearing from his assessment discussion that he had initiated the impugned proceedings “in order to verify the source of expenditure” only. That being the case, I quote Hindustan Lever Limited vs. RB Wadker, (2004) 268 ITR 332 (Bom.) that an Assessing Officer’s reopening reasons have to be read on standalone basis without having any scope for addition, deletion or substitution or improvement; even if supportive material emerges subsequently, to hold that the impugned reopening does not deserve to be concurred with since there is no satisfaction that the assessee’s taxable income had escaped assessment. The same ITA No.599/PUN/2021 3 stands quashed. All other pleadings on merits are rendered academic. 4. This assessee’s appeal is allowed in above terms. Order pronounced on this 31 st day of May, 2022. Sd/- (S. S. GODARA) JUDICIAL MEMBER पुणे / Pune; ᳰदनांक / Dated : 31 st May, 2022. Sujeet (DOC) आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A)-1, Aurangabad. 4. The Pr. CIT-1, Aurangabad. 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “SMC” बᱶच, पुणे / DR, ITAT, “SMC” Bench, Pune. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.