Ravindra Mali, Chikodi, Belagavi V. Income Tax Officer, Ward - 1, Nipani

ITA 61/PAN/2023

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 6163 (ITAT-PANAJI)
• Duration Of Justice: 7 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-11-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 30-03-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI – VIRTUAL COURT BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.61/PAN/2023 िनधाᭅरण वषᭅ / Assessment Year : 2014-15 Ravindra Mali, Vidya Nagar, Chikodi, Dist. Belgaum- 591201. PAN : AKNPM4857E Vs. ITO, Ward-1, Nipani. Appellant Respondent आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by assessee against the order of the National Faceless Appeal Centre, Delhi [‘NFAC’] dated 11.02.2023 for the assessment year 2014-15. 2. Briefly, the facts of the case are that the appellant is an individual engaged in the business of execution of contracts. The Return of Income for the assessment year 2014-15 was filed on Assessee by : Shri Pramod Y. Vaidya Revenue by : Shri N. Shrikanth Date of hearing : 16.11.2023 Date of pronouncement : 17.11.2023 ITA No.61/PAN/2023 2 10.09.2014 declaring total income of Rs.31,80,240/-. Against the said return of income, the assessment was completed by the Income Tax Officer, Ward-1, Nipani (‘the Assessing Officer’) vide order dated 30.12.2016 passed u/s 143(3) of the Income Tax Act, 1961 (‘the Act’) at a total income of Rs.58,22,734/-. While doing so, the Assessing Officer made addition of Rs.26,42,494/- being the unexplained cash deposits in the bank accounts, as the assessee had failed to explain the source for the said cash deposits. 3. Being aggrieved by the action of the Assessing Officer, an appeal was filed before the NFAC, who vide impugned order dismissed the appeal ex parte on merits. 4. Being aggrieved, the appellant is in appeal before us in the present appeal. 5. During the course of hearing of the appeal before us, it is submitted that the appellant could not cause appearance before the NFAC, as the notice of hearing was served on the former Authorized Representative one Mr. Kulkarni, who could not communicate about the date of hearing of the appeal because of his prolonged ill health. In the circumstances, the appellant could not ITA No.61/PAN/2023 3 comply with the hearing notices. Therefore, it is prayed that one more opportunity of hearing may be granted to the assessee by NFAC. On the other hand, ld. Sr. DR has no serious objection to remand the matter to the file of the NFAC for fresh decision. We order accordingly. Thus, we remand the matter to the file of the NFAC for fresh adjudication in accordance with law after affording reasonable opportunity of being heard to the assessee. 6. In the result, the appeal filed by the assessee stands partly allowed for statistical purposes. Order pronounced on this 17 th day of November, 2023. Sd/- Sd/- (S. S. VISWANETHRA RAVI) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 17 th November, 2023. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The Pr. CIT concerned. 4. DR, ITAT, Panaji. 5. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.