MUNIRA SHAFI PATHAN, Satara V. Income Tax Officer, Satara

ITA 93/PUN/2023

AI Insights

The case involves Munira Shafi Pathan, the appellant, who appealed against the order of the CIT(A) which enhanced the assessment made by the AO under section 144 of the Income-tax Act, 1961. The enhancement was based on additional deposits in a bank account, which the assessee failed to substantiate with evidence of ownership or possession of five trucks, from which he claimed income. The Tribunal found that the AO had not provided an adequate opportunity of hearing and that the CIT(A) had confirmed and enhanced the addition without proper evidence from the assessee. Consequently, the Tribunal decided to set aside the CIT(A)'s order and remit the matter back to the AO for a fresh assessment.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124181 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-05-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 11-05-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 23-01-2023
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT आयकर अपील सं. /ITA No.93/PUN/2023 नधा रण वष / Assessment Year : 2012-13 Munira Shafi Pathan, 48, Mohammad Manjil, Satara – 415 002 Maharashtra PAN : APYPP7354M Vs. ITO, Ward-2, Satara Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP: This appeal by the assessee arises out of the order dated 28-11-2022 passed by the CIT(A) in National Faceless Appeal Centre, Delhi u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) in relation to the assessment year 2012-13. 2. In this appeal the assessee is aggrieved by the enhancement made by the ld. CIT(A) pursuant to the assessment order passed u/s.144 of the Act. Assessee by : None Revenue by : Ms. Neha Deshpande Date of hearing 12-05-2023 Date of pronouncement 16-05-2023 ITA No. 93/PUN/2023 Munira Shafi Pathan 2 3. I have heard the ld. DR and gone through the relevant material on record. There is no appearance from the side of assessee despite notice. I am, therefore, proceeding to dispose the appeal ex parte qua the assessee. 4. It is seen that the assessee made out a case before the ld. CIT(A) that he had 5 trucks, income from which was deposited in the bank account that was subjected to the addition by the AO. Since the assessee could not substantiate his argument by placing on record any relevant documents evidencing his ownership/possession of the 5 trucks, the ld. CIT(A) not only confirmed the addition but also made enhancement in respect of certain more deposits made in another bank account. Considering the fact that the AO passed the assessment order u/s.144 of the Act without granting adequate opportunity of hearing and the ld. CIT(A) not only confirmed the addition but also made enhancement because the assessee could not lead any evidence in support of the addition/enhancement, I am of the considered opinion that it would be in the fitness of things if the impugned order is set aside and the matter is remitted to the file of the AO. I order accordingly and direct him to make the assessment afresh after affording reasonable opportunity of hearing. Needless to say, ITA No. 93/PUN/2023 Munira Shafi Pathan 3 the assessee will be at liberty to lead any evidence in the fresh assessment as he feels expedient. 5. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 16 th May, 2023. Sd/- ( R.S.SYAL) VICE PRESIDENT पुणे Pune; िदनांक Dated : 16 th May, 2023 सतीश आदेश की ितिलिप अ ेिषत/Copy of the Order is forwarded to : 1. अपीलाथ / The Appellant; 2. थ / The Respondent 3. 4. 5. The Pr.CIT concerned DR, ITAT, ‘SMC’ Bench, Pune गाड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune ITA No. 93/PUN/2023 Munira Shafi Pathan 4 Date 1. Draft dictated on 12-05-2023 Sr.PS 2. Draft placed before author 16-05-2023 Sr.PS 3. Draft proposed & placed before the second member JM 4. Draft discussed/approved by Second Member. JM 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. *