MRS. MONIKA ASHOK WASDEV,PUNE V. ITO, WARD-14(3), PUNE, PUNE

ITA 587/PUN/2025

AI Insights

The case involves Mrs. Monika Ashok Wasdev, the appellant, contesting an order from the Commissioner of Income Tax (Appeals) which confirmed an addition of Rs.12,49,260 as unexplained money under section 69A of the Income Tax Act, 1961. The initial assessment was made under sections 144 and 147 due to alleged cash deposits of the same amount in the assessee's bank account. The CIT(A) dismissed the appeal for non-compliance, as the notices were sent to an incorrect email address. The Tribunal, upon reviewing the circumstances, noted the violation of natural justice and the procedural error in notice delivery, leading to the decision to set aside the assessment for a fresh evaluation.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 669466 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJESH HALADKAR
• Assessee Lawyers: VISHWAS V. MEHENDALE
• Keywords: Business income; Principle of natural justice
• Section: 147

Judgement Text

" आयकर अपीलीय अिधकरण ”एस एम सी” Ɋायपी ठपुणेमŐ। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.587/PUN/2025 िनधाᭅरण वषᭅ / Assessment Year: 2012-13 Mrs.Monika Ashok Wasdev, F-101, Maestros, Opp.Salunke Vihar, Wanwadi, Pune – 411040. Maharshtra. V s The Income Tax Officer, Ward-14(3), Pune. PAN: AAOPW4073B Appellant/ Assessee Respondent / Revenue Assessee by Shri Vishwas V. Mehendale – CA Revenue by Shri Rajesh Haladkar – Addl.CIT(DR) Date of hearing 23/06/2025 Date of pronouncement 25/06/2025 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This appeal filed by the Assessee is directed against the order of ld.Commissioner of Income Tax(Appeals)[NFAC] passed under section 250 of the Income Tax Act, 1961, dated 19.02.2024 emanating from the Assessment Order passed u/s.144 r.w.s 147 of the Income Tax Act, 1961, for A.Y.2012-13 dated 14.12.2019. The Assessee has raised following grounds of appeal : ITA No. 587/PUN/2025 [A] 2 “1. On the facts and Circumstances of the case and in Law, Hon. NFAC has erred in passing the appellate order ex-parte, in violation of the Principles of Natural Justice. 2. On the Facts and Circumstances of the case and in Law, Hon. NFAC has erred in confirming the addition of Rs.12,49,260/- made by the Assessing Officer, which was treated by him as the appellant’s Unexplained Money u/s 69A of the Act. 3. Appellant craves leave to add, alter, amend, modify, withdraw the Grounds of Appeal.” Submission of ld.AR : 2. Ld.AR for the assessee filed a paper book. Ld.AR submitted that ld.CIT(A) has passed an Ex-parte order without adjudicating grounds of appeal. Ld.AR submitted that none of the notices issued by ld.CIT(A) were received by assessee, hence, there was no compliance. Ld.AR invited our attention to page no.6 of the paper book to demonstrate that ld.CIT(A) had issued notices at the email address “[e-mail]”. Ld.AR invited our attention to Form No.35 filed by Assessee, wherein the email address of the assessee mentioned is “[e-mail]”. Therefore, ld.AR submitted that assessee could not file any reply. Hence, ld.AR requested that one more opportunity may be given to Assessee to file all the details before the ld.CIT(A). Submission of ld.DR : 3. Ld.DR for the Revenue relied on the order of Assessing Officer and ld.CIT(A). ITA No. 587/PUN/2025 [A] 3 Findings & Analysis : 4. We have heard both the parties and perused the records. In this case, Assessing Officer issued notice u/s.148 of the Act, for A.Y.2012-13 on 28.03.2019. Subsequently, various notices were issued. The reason for issuing notice u/s.148 was, information regarding cash deposits of Rs.12,49,260/- in the Savings Bank Account of Bank of India, Wanwadi, Pune by the Assessee. Assessing Officer passed an order u/s.144 of the Income Tax Act, 1961 assessing the total income at Rs.12,49,260/-. 4.1 Aggrieved by the assessment order, Assessee filed appeal before the ld.CIT(A) who dismissed the appeal of the Assessee for non-compliance. 5. Aggrieved by the order of the ld.CIT(A), Assessee filed appeal before this Tribunal. 6. It is observed that ld.CIT(A) had issued the notices at the email address “[e-mail]”, whereas the email address mention in Form No.35 is “[e-mail]”. Therefore, these notices were not received by Assessee. Hence, Assessee could not file the reply. Therefore, it is clear from the facts that principle of natural ITA No. 587/PUN/2025 [A] 4 justice has been violated. It is also observed that Assessment Order was passed u/s.144 of the Act. In the paper book assessee has explained the source of cash deposits. According to the Assessee, these were business receipts. Assessee has specifically mentioned bill number, amounts, name of the person, date for these deposits in the submission. Assessee has filed an elaborate paper book before us, however, admittedly, some of these documents were not filed before the Assessing Officer. 7. In these facts and circumstances of the case, we set-aside the Assessment Order for denovo adjudication to the Assessing Officer. Accordingly, grounds of appeal raised by the Assessee are allowed for statistical purpose. 8. In the result, appeal of the assessee is allowed for statistical purpose. Order pronounced in the open Court on 25 June, 2025. Sd/- Sd/- (VINAY BHAMORE) (DIPAK P.RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 25 June, 2025/ SGR ITA No. 587/PUN/2025 [A] 5 आदेशकᳱᮧितिलिपअᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A), concerned. 4. The Pr. CIT, concerned. 5. िवभागीयᮧितिनिध, आयकर अपीलीय अिधकरण, “एस एम सी” बᱶच, पुणे / DR, ITAT, “SMC” Bench, Pune. 6. गाडᭅफ़ाइल / Guard File. आदेशानुसार / BY ORDER, // TRUE COPY // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे/ITAT, Pune. "