Jivraj Himmatlal Vyas, Pune V. Income Tax Officer, Ward- 7(4), Pune

ITA 714/PUN/2023

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 6816 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-10-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 28-08-2023
• Assessment Year: 2016-2017
• Appeal Filed On: 13-06-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause
• Section: 144; 250

Judgement Text

आयकर अपीलीय अिधकरण ”ए” Ɋायपीठ पुणेमŐ। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.714/PUN/2023 िनधाᭅरण वषᭅ / Assessment Year : 2016-17 Jivraj Himmatlal Vyas, Plot NO.1/111, Premraj Complex, Shanti Nagar, Yerwada, Pune – 411006. PAN: ACSPV 9276 H V s The Income Tax Officer, Ward-7(4), Pune. Appellant / Assessee Respondent / Revenue Assessee by Mr. Rajiv Thakkar – AR Revenue by Shri Ramnath P Murkunde –DR Date of hearing 29/08/2023 Date of pronouncement 05/10/2023 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This appeal filed by the Assessee is directed against the Order of ld. Commissioner of Income Tax(Appeals)[NFAC] under section 250 of the Income Tax Act, 1961 for A.Y.2016-17, emanating from ex-party assessment order for A.Y.2016-17 dated 13.12.2018. 2. The ld.Authorised Representative(ld.AR) of the assessee filed an affidavit of the assessee stating that assessee could not reply to the notices issued by the Assessing Officer and ld.CIT(A), ITA No.714/PUN/2023 Jivraj Himmatlal Vyas [A] 2 because, his wife was suffering from heart disease which resulted into Angeoplasty. Also his elderly father was suffering from the various diseases. Assessee has enclosed copy of relevant medical reports. The ld.AR in these facts and circumstances of the case submitted that one more opportunity may kindly be granted to the assessee to explain the source of cash deposits. Findings and Analysis : 3. In this case, the AO has passed assessment order under section 144 of the Act. The AO has made addition of Rs.76,76,000/- on account of cash deposited by the assessee during the period 01.04.2015 to 31.03.2016 in the Bank Account maintained with Andhra Bank and Bank of Maharashtra, Vishrantwadi Branch. The ld.CIT(A) has confirmed the addition only on one ground that no details have been filed by the assessee. Thus, the order of the ld.CIT(A) is also ex-party. We have perused the affidavit filed by the assessee. We are convinced that there was reasonable cause for assessee not to respond to the various notices issued by the AO/CIT(A). In these facts and circumstances of the case, we set-aside the assessment order to the AO for denovo adjudication after giving opportunity to the assessee. The assessee shall provide all the necessary document required by the Assessing ITA No.714/PUN/2023 Jivraj Himmatlal Vyas [A] 3 Officer. Accordingly, grounds of appeal raised by the assessee are allowed for statistical purpose. 4. In the result, appeal of the assessee is allowed for statistical purpose. Order pronounced in the open Court on 5 th October, 2023. Sd/- Sd/- (S.S.GODARA) (DR. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 5 th Oct, 2023/ SGR* आदेशकᳱᮧितिलिपअᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A), concerned. 4. The Pr. CIT, concerned. 5. िवभागीयᮧितिनिध, आयकर अपीलीय अिधकरण, “ए” बᱶच, पुणे / DR, ITAT, “A” Bench, Pune. 6. गाडᭅफ़ाइल / Guard File. आदेशानुसार / BY ORDER, // TRUE COPY // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे/ITAT, Pune.