Dnyaneshwar S. Karale, Dehugaon V. Income-tax Officer, Ward - 9 (2), Pune

ITA 608/PUN/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2486 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 18-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: THIS CONSOLIDATED
• Assessee Lawyers: RELATE TO A YRS
• Keywords: Opportunity of being heard; Additional evidence; Set aside
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT . / ITA NOS.606 TO 608/PUN/2019 / ASSESSMENT YEARS : 2009-10, 2010-11 & 2011-12 DNYANESHWAR S. KARALE, SR.NO.7/2, DNYANESHWARI GATHA MANDIR ROAD, DEHUGOAN 412 109 PAN : APJPK5705Q VS. ITO, WARD-9(2), PUNE (APPELLANT) (RESPONDENT) / ORDER PER R.S.SYAL, VP : THESE THREE APPEALS BY THE ASSESSEE RELATE TO A.YRS. 2009 - 10, 2010-11 AND 2011-12. SINCE A COMMON ISSUE IS RUNNIN G THROUGH ALL THE APPEALS, I AM, THEREFORE, PROCEEDING TO DISP OSE THEM OFF BY THIS CONSOLIDATED ORDER FOR THE SAKE OF CONVEN IENCE. 2. BRIEFLY STATED, THE FACTS OF THE CASE ARE THAT, THE AO RECEIVED INFORMATION THAT THE ASSESSEE MADE CASH DEPOSITS A ND INVESTMENTS IN FIXED DEPOSITS. HE OBSERVED THAT NO SUCH TRANSACTIONS WERE DISCLOSED BY THE ASSESSEE IN THE RETURNS F ILED APPELLANT BY SHRI P.S. SHINGTE RESPONDENT BY SHRI M.K. VERMA DATE OF HEARING 19-06-2019 DATE OF PRONOUNCEMENT 20-06-2019 ITA NO.606 TO 608/PUN/2019 DNYANESHWAR S. KARALE 2 FOR THE YEARS UNDER CONSIDERATION. AFTER ISSUING NOTICE U/S. 148, THE AO COMPLETED THE ASSESSMENTS U/S.143(3) DETERMINING THE TOTAL INCOME AT RS.16,80,508/, RS.12,30,610/- AND RS.27,7 4,500/- RESPECTIVELY FOR THE ASSESSMENT YEARS UNDER CONSIDERATION. THE ASSESSEE REQUESTED THE LD. CIT(A) FOR ADMISSION OF ADDITION AL EVIDENCE. THE LD. CIT(A) REFUSED TO ACCEPT THE ADDITIONAL EVIDENCE AND DISMISSED ALL THE THREE APPEALS BY A CONSOLIDATE D ORDER DATED 01-02-2019. THE ASSESSEE IS AGGRIEVED BY THIS ORDER. 3. HAVING HEARD BOTH THE SIDES AND GONE THROUGH THE RELEVA NT MATERIAL ON RECORD, IT IS OBSERVED THAT DURING THE PENDENCY O F APPEAL BEFORE THE LD. CIT(A), THE ASSESSEE REQUESTED FO R ADMISSION OF ADDITIONAL EVIDENCE. THE LD. CIT(A), WHO AT THA T TIME WAS HOLDING CHARGE OF THE APPEALS, CALLED FOR A REMA ND REPORT FROM THE AO. A COPY OF SUCH REMAND REPORT HAS BEEN PLACED AT PAGE 2 ONWARDS OF THE PAPER BOOK. HOWEVER, THE LD. CIT(A), WHO PASSED THE IMPUGNED ORDER, DID NOT ADMIT THE ADDITIONAL EVIDENCE AT THE THRESHOLD AND SUSTAINED THE ADDITION S. THE LD. AR SUBMITTED THAT THE ASSESSEE HAS GOT AMPLE EVIDEN CE TO SUBSTANTIATE HIS CLAIM OF THE SOURCE OF FIXED DEPOSIT RECEIP TS AND OTHER THINGS. WITHOUT GOING INTO THE MERITS OF THE CASE, I AM OF THE CONSIDERED OPINION THAT IT WOULD BE IN THE FITNESS OF THE ITA NO.606 TO 608/PUN/2019 DNYANESHWAR S. KARALE 3 THINGS, IF THE IMPUGNED CONSOLIDATED ORDER IS SET ASIDE AND THE MATTER IS RESTORED TO THE FILE OF AO. I ORDER ACCORDINGLY AN D DIRECT HIM TO MAKE ASSESSMENTS AFRESH AS PER LAW AFTER ALLO WING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4. IN THE RESULT, ALL THE THREE APPEALS ARE ALLOWED FOR STATIST ICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 20 TH JUNE, 2019. SD/- (R.S.SYAL) / VICE PRESIDENT PUNE; DATED : 20 TH JUNE, 2019 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) / THE CIT (APPEALS)-8, PUNE 4. THE PR. CIT-7, PUNE 5. , , SMC / DR SMC, ITAT, PUNE; 6. / GUARD FILE. // TRUE COPY // / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE ITA NO.606 TO 608/PUN/2019 DNYANESHWAR S. KARALE 4 DATE 1. DRAFT DICTATED ON 19-06-2019 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 19-06-2019 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. *