SMT NALINI PRASHANT SONAWANE, PUNE V. ITO , WARD 8(4), PUNE

ITA 93/PUN/2020

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 2312 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 5 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-06-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 22-01-2020
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Keywords: Unexplained cash credit
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.93/PUN/2020 िनधाᭅरण वषᭅ / Assessment Year: 2013-14 Smt. Nalini Prashant Sonawane, Electrica Homes, A/506, Vishwashanti Colony, Pimple Saudagar, Aundh, Pune- 411027. PAN : CMIPS0457F Vs. ITO, Ward-8(4), Pune. Appellant Respondent आदेश / ORDER PER S. S. GODARA, JM: This assessee’s appeal for assessment year 2013-14 arises against the CIT(A)- 13, Pune’s order dated 20.11.2019 passed in case no. PN/CIT(A)- 13/ ITO Ward- 8(4), Pune/519/2016-17/391 involving proceedings u/s 143(3) r.w.s. 147 of the Income Tax Act, 1961; in short “the Act”. Assessee by : None Revenue by : Shri S. P. Walimbe Date of hearing : 14.06.2022 Date of pronouncement : 28.06.2022 ITA No.93/PUN/2020 2 Case called twice. None appears at the assessee’s behest. She is accordingly proceeded ex-parte. 2. It emerges at the outset that the CIT(A)’s lower appellate order confirming the Assessing Officer’s action making undisclosed interest and unexplained cash credits addition(s) involving varying sum(s); has been passed ex-parte. 3. Mr. Walimbe vehemently argued in support of the CIT(A)’s detailed discussion that he had afforded various opportunities to the assessee in lower appellate proceedings as per the corresponding detailed tabulation in page 3 in the order under challenge. He fails to dispute the clinching fact that there is not even a single indication in the CIT(A)’s order that the assessee had indeed been served the lower appellate hearing notice(s). Be that as it may, we are of the opinion that larger interest of justice would be served in case the learned CIT(A) re-decide the assessee’s lower appeal afresh within three effective opportunities of hearing as contemplated u/s 250(6) of the Act requiring him to frame points of determination followed by a detailed adjudication. We order accordingly. ITA No.93/PUN/2020 3 4. This assessee’s appeal is allowed for statistical purposes in above terms. Order pronounced on this 28 th day of June, 2022. Sd/- Sd/- (DR. DIPAK P. RIPOTE) (S. S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; ᳰदनांक / Dated : 28 th June, 2022. Sujeet (DOC) आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A)-13, Pune. 4. The Pr. CIT-5, Pune. 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “A” बᱶच, पुणे / DR, ITAT, “A” Bench, Pune. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.