USHA ASHOK SAKURE , PUNE V. ITO, WARD 14(2), PUNE, PUNE

ITA 781/PUN/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 6513 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-06-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 14-04-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Unexplained investment; Capital Gains
• Section: 147; 148; 144; 142(1); 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER ITA No.781/PUN/2024 Assessment Year : 2011-12 Usha Ashok Sakure Flat No.101 R2, Tower No.9, Amanora Park Tower, Hadapsar, Pune – 410028 Vs. ITO, Ward-14(2), Pune PAN : BXFPS9914J (Appellant) (Respondent) Assessee by : Shri Digambar Surwase Department by : Shri Sourabh Nayak, Addl.CIT Date of hearing : 12-06-2024 Date of pronouncement : 13-06-2024 O R D E R PER R. K. PANDA, VP : This appeal filed by the assessee is directed against the order dated 02.05.2023 of the CIT(A) / NFAC, Delhi relating to assessment year 2011-12. 2. Although a number of grounds have been raised by the assessee, however, these all relate to the ex-parte order of CIT(A) / NFAC confirming the order of the Assessing Officer in determining the taxable income of the assessee at Rs.2,55,45,870/- which includes long term capital gain of Rs.1,27,88,100/-. 3. There is a delay of 22 days in filing of this appeal before the Tribunal, for which the assessee has filed a condonation application along with an affidavit 2 ITA No.781/PUN/2024 explaining the reasons for such delay which is due to the receipt of the appeal in the e-mail of assessee’s son. Since the assessee is a senior citizen and is not conversant with the technology, the e-mail of the son was given who could not inform the assessee regarding the receipt of the order of the CIT(A) / NFAC in his mail. Relying on various decisions, he submitted that the delay in filing of the appeal be condoned. 4. After going through the contents of the condonation application filed along with the affidavit and after hearing both the sides, the delay in filing of the appeal is condoned and the appeal is admitted for adjudication. 5. Facts of the case, in brief, are that the assessee is an individual and had not filed his return of income for the impugned assessment year. It was seen that the assessee along with other co-owners has sold an immovable property for a consideration of Rs.5,52,56,350/- and purchased an immovable property worth Rs.2,17,90,076/-. The Assessing Officer, therefore, after recording reasons, reopened the assessment u/s 147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) and thereafter issued notice issued u/s 148 of the Act. However, the assessee did not respond to the notice u/s 148 of the Act for which the Assessing Officer issued notice u/s 142(1) of the Act calling for the relevant details. However, despite granting number of opportunities, there was no response from the side of the assessee. Thereafter, the Assessing Officer issued Summons u/s 131 of the Act. Still there was no compliance. In view of the persistent non- 3 ITA No.781/PUN/2024 compliance of the assessee to the statutory notices issued, the Assessing Officer, in the order passed u/s 144 of the Act, determined the total income of the assessee at Rs.2,55,45,170/- which consists of long term capital gains of Rs.1,27,57,770/- and unexplained investment of Rs.1,27,88,100/-. 6. Since the assessee did not file any details before the CIT(A) / NFAC despite number of opportunities given, the CIT(A) / NFAC, in the ex-parte order passed by him, dismissed the appeal filed by the assessee. 7. Aggrieved with such order of CIT(A) / NFAC, the assessee is in appeal before the Tribunal. 8. The Ld. Counsel for the assessee submitted that the assessee is a senior citizen and is not well conversant with the intricacies of the tax litigation. He earnestly requested that one final opportunity may be given to the assessee to substantiate his case. 9. The Ld. DR on the other hand drew the attention of the Bench to the various notices issued by the Assessing Officer as well as the CIT(A) / NFAC and submitted that despite adequate opportunities granted by the lower authorities, the assessee did not bother to file any submission, therefore, the order of CIT(A) / NFAC be upheld. 4 ITA No.781/PUN/2024 10. We have heard the rival arguments made by both the sides and perused the record. We find the CIT(A) / NFAC has issued only two notices to the assessee i.e. one on 23.11.2023 and the other one on 04.12.2023 and thereafter passed the ex-parte order on 24.01.2024. Considering the totality of the facts of the case and considering the fact that the assessee is a senior citizen, we deem it proper to restore the issue to the file of CIT(A) / NFAC with a direction to grant one more opportunity to the assessee to substantiate his case by filing the requisite details and decide the issue as per fact and law. The assessee is also hereby directed to respond to the statutory notices issued by the office of the CIT(A) / NFAC and file his submissions, if any, on the date of hearing without seeking any adjournment under any pretext, failing which the CIT(A) / NFAC is at liberty to pass appropriate order as per law. We hold and direct accordingly. The grounds of appeal raised by the assessee are accordingly allowed for statistical purposes. 11. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open Court on 13 th June, 2024. Sd/- Sd/- (VINAY BHAMORE) (R. K. PANDA) JUDICIAL MEMBER VICE PRESIDENT प ु णे Pune; दिन ांक Dated : 13 th June, 2024 GCVSR 5 ITA No.781/PUN/2024 आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपीलार्थी / The Appellant; 2. प्रत्यर्थी / The Respondent 3. 4. The concerned Pr.CIT, Pune DR, ITAT, ‘B’ Bench, Pune 5. गार्ड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अधिकरण ,पुणे / ITAT, Pune S.No. Details Date Initials Designation 1 Draft dictated on 12.06.2024 Sr. PS/PS 2 Draft placed before author 12.06.2024 Sr. PS/PS 3 Draft proposed & placed before the Second Member JM/AM 4 Draft discussed/approved by Second Member AM/AM 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