JIGNESH SUBHASH AGARWAL,PUNE CITY, YAMUNANAGAR S.O V. INCOME TAX OFFICER, PUNE

ITA 716/PUN/2025

AI Insights

The case involves Jignesh Subhash Agarwal, the appellant, who contested an order from the National Faceless Appeal Centre, Delhi, concerning the Assessment Year 2017-18. The original assessment made on December 24, 2019, under section 143(3) of the Income-tax Act, 1961, added Rs. 39,74,500 as unexplained cash deposits under section 69A, increasing the assessed income to Rs. 46,82,420. The appellant failed to participate in the initial appeal proceedings due to not receiving proper notice, attributed to an incorrect email address provided in Form No.35. Both parties agreed to a re-hearing, leading to the Tribunal's decision to set aside the previous order and remand the case for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 315716 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: INDIRA ADAKIL
• Assessee Lawyers: ANIRUDH DAVE
• Keywords: Set aside; Reasonable cause

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.716/PUN/2025 Assessment Year : 2017-18 Jignesh Subhash Agarwal, Amar Bunglow, Yamuna Nagar S.O. Pune City, 411044 Maharashtra PAN : AJPPA2924F Vs. ITO, Pune Appellant Respondent आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal at the instance of assessee pertaining to A.Y. 2017-18 is directed against the order dated 20.01.2025 passed by National Faceless Appeal Centre, Delhi u/s.250 of the Income-tax Act, 1961 (in short ‘the Act’) arising out of the Assessment order dated 24.12.2019 passed u/s.143(3) of the Act. 2. At the outset, Ld. Counsel for the assessee submitted that in absence of proper notice of hearing assessee failed to participate in the impugned proceedings and therefore prayed for granting one more opportunity of hearing before ld.CIT(A). Ld. Departmental Representative did not oppose this request. 3. We have heard the rival contentions and perused the record placed before us. We observe that the assessee who is an individual furnished return of income for A.Y. 2017-18 on Appellant by : Shri Anirudh Dave Respondent by : Mrs. Indira Adakil Date of hearing : 05.05.2025 Date of pronouncement : 14.05.2025 ITA No.716/PUN/2025 Jignesh Subhash Agarwal 2 29.11.2017 declaring income of Rs.7,70,970/-. Case selected for scrutiny and assessment u/s.143(3) of the Act was framed on 24.12.2019 making addition of Rs.39,74,500/- on account of unexplained cash deposits u/s.69A and assessed income at 46,82,420/-. Assessee Challenged the addition before ld.CIT(A) but failed to comply to the notices of hearing of which first notice was given during the covid-19 pandemic period prevailed across the country. Non-compliance at the end of assessee on account of non-receipt of notice(s) of hearing was on account of wrong e-mail given in Form No.35. However, the fact remains that assessee could not plead the grounds of appeal nor could file any evidence in support of cash deposits. We therefore considering the facts and circumstance of the case and in the larger interest of justice deem it proper to restore the issues to the file of ld.CIT(A) for necessary adjudication. Assessee is directed to provide latest email id and contact detail to the department for receiving the notices from ITBA portal. Assessee is also directed to remain vigilant and not to take unnecessary adjournment unless otherwise required for reasonable cause. Impugned order is set aside and the effective grounds of appeal raised by the assessee are allowed for statistical purposes. 4. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced on this 14th day of May, 2025. Sd/- Sd/- (VINAY BHAMORE) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; \u0001दनांक / Dated : 14th May, 2025. Satish ITA No.716/PUN/2025 Jignesh Subhash Agarwal 3 आदेश क\u0002 \u0003ितिलिप अ ेिषत / Copy of the Order forwarded to : 1. अपीलाथ / The Appellant. 2. \u000eयथ / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, “SMC” ब\u0014च, पुणे / DR, ITAT, “SMC” Bench, Pune. 5. गाड\u0004 फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. "