KIRAN NIMBA BRAMHANKAR,NASHIK V. INCOME TAX ASSESSMENT UNIT (NFAC), DELHI

SA 16/PUN/2025

AI Insights

The case involves Kiran Nimba Bramhankar, a senior citizen and agriculturist from Jaikheda, Maharashtra, who faced an outstanding tax demand of Rs.72,08,088 based on alleged unreported bank deposits. The Income Tax Assessment Unit, Delhi, reopened his assessment for the financial year 2014-15, adding Rs.81,28,100 under section 69A of the Income-tax Act, 1961, along with other minor additions. The assessee, unfamiliar with tax laws and unable to attend the assessment proceedings, received an exparte order. His appeal to the CIT(A) was dismissed due to a delay of 146 days. The Tribunal, considering the assessee's age and occupation, granted an early hearing but did not provide a full stay on the demand.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 705965 (ITAT-PUNE)
• Appeal Type: Stay Application
• Pronouncement Date: 04-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2015-2016
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHILPA N. C
• Keywords: Application of stay

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER S.A. No.16/PUN/2025 (Arising out of ITA No.1290/PUN/2025) \u0001नधा\u0005रण वष\u0005 / Assessment Years : 2015-16 Kiran Nimba Bramhankar, Jaikheda 422, Nashik – 423303 Maharashtra PAN : AXEPB5967G Vs. Income Tax Assessment Unit (NFAC), Delhi (Applicant) (Respondent) आदेश / ORDER PER R.K. PANDA, VICE PRESIDENT: The assessee through this Stay Application requests the Tribunal to stay the realization of outstanding demand of Rs.72,08,088/-. 2. Ld. Counsel for the assessee referring to the contents of the Stay Application submitted that the assessee is a Senior Citizen residing in a small village of Jaikheda and is engaged in Agricultural activities. On the basis of information that assessee has deposited cash of Rs.40,23,500/- in Bank of Maharashtra, Shivaji Nagar, Pune and Rs.40,91,000/- in Bank of Maharashtra, Jaikheda during the F.Y.2014-15 and has not filed the return of income, the Assessing Officer Applicant by Shri Sarvesh Toshniwal Respondent by Ms. Shilpa N.C. Date of hearing 04.07.2025 Date of pronouncement 04.07.2025 SA No.16/PUN/2025 Kiran Nimba Bramhankar 2 reopened the assessment and in the exparte order passed by him made addition of Rs.81,28,100/- u/s.69A of the Income-tax Act, 1961. Apart from the above, the Assessing Officer also made addition of Rs.13,000/- as Contract receipt and Rs.600/- as Commission receipt. He submitted that since the assessee is an Agriculturist and is not well conversant with the income-tax laws, he could not attend the office nor could engage anybody for which high-pitch exparte assessment order has been passed. He submitted that the Assessing Officer in the exparte assessment order has made addition of the bank deposits which were nothing but duplicate entries or out of previous withdrawals. He submitted that ld.CIT(A) did not condone the delay of 146 days and dismissed the appeal on account of delay. He submitted that in the meanwhile the bank accounts of the assessee has been attached and the assessee is not in a position to pay such huge demand made by the Assessing Officer and upheld by the ld.CIT(A). He accordingly submitted that full stay should be granted to the assessee. 3. In his alternate contention, he submitted that on out of turn hearing may be granted to the assessee. 4. The ld. Departmental Representative on the other hand strongly opposed the Stay Application filed by the assessee and submitted that the assessee should be directed to pay 20% of the outstanding demand at one go or in suitable installments. 5. We have heard the rival arguments made by both the sides and perused the record. We do not find this is a fit case for grant of full stay especially in absence of furnishing SA No.16/PUN/2025 Kiran Nimba Bramhankar 3 of the financial status of the assessee. However, considering the fact that assessee is a Senior Citizen and is an Agriculturist the alternate request of the Ld. Counsel for the assessee for grant of ‘Early Hearing’ is accepted and the appeal is fixed for hearing on 04.08.2025 which is announced in the open court. It is further announced that no separate notice of hearing shall be sent to which both the parties agreed. 6. In the result, the Stay Application filed by the assessee is disposed of in the terms indicated above. Order pronounced in the open court at the time of hearing itself, i.e. 0n 04.07.2025. Sd/- Sd/- (ASTHA CHANDRA) (R.K. PANDA) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; दनांक Dated : 04th July, 2025 Satish आदेश क\u0006 \u0007\bत ल प अ\u000fे षत/Copy of the Order is forwarded to: 1. अपीलाथ\u0015 / The Appellant; 2. \u0016\u0017यथ\u0015 / The Respondent; 3. आयकर आयु\u0006 / The Pr.CIT concerned 4. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, पुणे “A” / DR ‘A’, ITAT, Pune; 5. गाड\u0017 फाईल / Guard file. // True copy // आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune "