Smt. Snehalata Thakur, L/h. of Late Shri. R.M. Thakur, Pune V. Income-tax Officer, Ward - 3(4), Pune

ITA 676/PUN/2018

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 6943 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 7 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-12-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 12-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अधधकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No. 676/PUN/2018 धनधाारण वषा / Assessment Year : 2013-14 Late Mr. Ramchandra M Thakur, Through L/h. Smt. Snehalata R Thakur, S. No.81/4, Paud Road, Kothrud, Pune-411 038. PAN : AAHPT4250E .......अपीलाथी / Appellant बनाम / V/s. The Income Tax Officer, Ward-3(4), Pune. ......प्रत्यथी / Respondent Assessee by : None Revenue by : Shri S.P Walimbe सुनवाई की तारीख / Date of Hearing : 23.11.2021 घोषणा की तारीख / Date of Pronouncement : 06.12.2021 आदेश / ORDER PER INTURI RAMA RAO, AM : This appeal filed by the assessee is directed against the order of the Ld. CIT(Appeals)-3, Pune dated 08.02.2018 for the assessment year 2013-14. 2. The assessee has raised the following grounds of appeal: “1. The Learned Assessing Officer has erred in adding the capital gain of Bramakshatriya Samaj Seva Sangh, Pune in the hands of the assessee without considering expenses incurred by the Bramashatriya Samaj Seva Sangh for the property. 2 ITA No.676/PUN/2018 A.Y.2013-14 2. The appellant craves to add, alter, delete, modify or amend any change or tall the above grounds of appeal before or during the course of hearing.” 3. The brief facts in this are as under:- The assessee is an individual deriving income from pension, salary, house property, gains from business and profession and income from other sources. The return of income for the assessment year 2013-14 was filed on 31.03.2015 declaring total income of Rs.6,59,580/-. Against the said return of income, assessment was completed by the Assessing Officer at total income of Rs.1,10,16,070/-. While doing so, the Assessing Officer made addition of Rs.1,03,56,496/- of long term capital gain in respect of sale of property situated at Hissa No.3/3/2/1 at Katraj admeasuring 10R. 4. Being aggrieved, an appeal was preferred before the Ld. CIT(Appeals) who vide impugned order dismissed the appeal in limine without condoning the delay in filing appeal before him. 5. Being aggrieved by the order of the Ld. CIT(Appeals), the assessee filed an appeal before us. 6. When the matter was called on, none appeared on behalf of the assessee despite due service of notice and therefore, we proceed to dispose of the appeal after recording the submissions of the Ld. SR-DR. 7. The Ld. SR-DR supported the order of the Ld. CIT(Appeals). 8. We have heard the Ld. SR-DR and perused the materials available on record. From the grounds of appeal filed before us, it is clear that the assessee has not raised any ground of appeal as to why the Ld. CIT(Appeals) was not justified in dismissing the appeal in limine without condoning the 3 ITA No.676/PUN/2018 A.Y.2013-14 delay. Under the circumstances, we do not find any merit in the present appeal filed before us. Thus, grounds of appeal raised by the assessee are dismissed. 9. In the result, appeal of the assessee is dismissed. Order pronounced on 06 th day of December, 2021. Sd/- Sd/- S.S. VISWANETHRA RAVI INTURI RAMA RAO JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ददनांक / Dated : 06 th December, 2021 SB आदेश की प्रधतधलधप अग्रेधषत / Copy of the Order forwarded to : 1. अपीलाथी / The Appellant. 2. प्रत्यथी / The Respondent. 3. The CIT(Appeals)-3, Pune. 4. The Pr. CIT-2, Pune. 5. धवभागीय प्रधतधनधध, आयकर अपीलीय अधधकरण, “बी” बेंच, पुणे / DR, ITAT, “B” Bench, Pune. 6. गार्ा फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // धनजी सधचव / Private Secretary आयकर अपीलीय अधधकरण, पुणे / ITAT, Pune. 4 ITA No.676/PUN/2018 A.Y.2013-14 Date 1 Draft dictated on 23.11.2021 Sr.PS/PS 2 Draft placed before author 24.11.2021 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