NIRMALABAI F. JALNAPURE,PUNE V. ASST. UNIT INCOME TAX, PUNE

ITA 798/PUN/2025

AI Insights

This case involves an appeal by Nirmalabai F. Jalnapure against the order passed by the CIT(A) National Faceless Appeal Centre, Delhi, which arose from an assessment order under sections 147 and 144 of the Income-tax Act, 1961. The primary contention revolves around the additions made to the assessee's income for the Assessment Year 2015-16, amounting to Rs. 21,85,500, which the assessee argued were unjustified as she had already submitted all necessary details and paid the relevant taxes. The Income Tax Appellate Tribunal (ITAT) in Pune, after considering the arguments and the lack of appearance from the assessee, decided to remit the case back to the JAO for further examination, providing the assessee another opportunity to present her case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 708818 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-07-2025
• 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: DEEPAK KUMAR
• Assessee Lawyers: JURISDICTIONAL
• Keywords: Additional evidence; Reasonable cause; Gift
• Section: 147; 148; 144; 142(1)

Judgement Text

"आयकर अपीलीय अधिकरण \"एस एम सी\" न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL \"SMC\" BENCH, PUNE BEFORE Dr. MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.798/PUN/2025 धििाारण वर्ा / Assessment Year: 2015-2016 Nirmalabai F. Jalnapure, Flat No. B/2, Priyanka Residency, Opp. PMC School, Hadapsar, Pune- 41128 Maharashtra PAN-AZIPJ3217D Vs Asst. Unit Income Tax, Pune Appellant Respondent Assessee by : None Revenue by : Shri Deepak Kumar Kedia, JCIT Date of hearing : 09.07.2025 Date of pronouncement : .07.2025 आदेश/ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : This appeal at the instance of assessee pertaining to Assessment Year 2015-16 is directed against the order passed by the Ld. CIT(A) National Faceless Appeal Centre, (NFAC) Delhi u/s 250 of the Income-tax Act, 1961 dated 28.01.2025 which in turn is arising out of the Assessment Order passed u/s 147 r.w.s 144 dated 12.03.2024. A. When the case called for, none appeared on behalf of the assessee. In the past also the assessee failed to appear on the dates of hearing fixed on 14.05.2025, 05.06.2025 and 07.07.2025 in spite of being served with valid notice of hearing. On the last date of hearing i.e. 07.07.2025 registry 2 ITA No.798/PUN/2025 directed to contact the assessee on the Mobile No. mentioned in Form No. 36 and today the Bench clerk informed that no one is responding on mobile no. given in Form No. 36. Under these given circumstances I proceed to adjudicate the appeal ex-parte assessee on the basis of available records and the able assistance of Ld. Departmental Representative (DR). 2. Assessee has raised following grounds of appeal:- 1. On the facts and in the circumstances of the case & in law the AO has erred in Initiating the power of issuing notice us. 147, without appreciating the fact that, assessee have summited entire details of income generated from house property along with documentary evidence including Index II of property, PAN of tenant etc. and paid the relevant taxes on such income. Thus the appellant hereby prays that the addition made to the total income of the assessee of Rs. 21,85,500 of the act may please be deleted. 2. On the facts and in the circumstances of the case & in law the AO has erred in initiating the power of issuing notice us. 147. Additionally, the addition us 69A is inapplicable if books of accounts not required to be maintained. In this case as assesseee is not required to maintain the books of accounts, the addition us 69A is not tenable. Therefore, the appellant hereby prays that the addition made to the total income of the assessee of Rs. 21,85,500 of the act may please be deleted. 3. On the facts and in the circumstances of the case & in law the AO has erred in initiating the power of issuing notice us. 147, without appreciating the fact that the assessee had summited complete documentary evidence, and had paid the relevant taxes on such income. Without considering the detailed calculation on which taxes have been paid the whole amount of receipt had been added to total income of the applicant. Thus the appellant hereby prays that the addition made to the total income of the assessee of Rs. 21,85,500 of the act may please be deleted. 4. The appellant hereby reserves the right to add, alter, amend or delete any grounds of appeal. 3. Ld. DR vehemently argued supporting the order of the Ld. CIT(A). 4. I have heard Ld. DR and perused the record placed before me. The assessee is an individual and did not file regular 3 ITA No.798/PUN/2025 return of income for A.Y. 2015-16. Based on the information about deposit of cash and time deposits, notice u/s 148 of the Act validly issued on 13.04.2022 followed by valid serving of notice u/s 143(2) and 142(1) of the Act. Re-assessment proceedings were carried out for the source of cash deposits of Rs. 30,02,000/- assessee claimed that it received income from House Property at Rs. 3,60,000/-, sale of gold from time to time at Rs. 16,96,400/- and from own Savings and Gifts at Rs. 9,45,000/- Ld. A.O. observed that in the return filed in compliance to Notice issued u/s 148 of the Act was income disclosed at Rs. 11,42,440/- Ld. A.O. was also satisfied that assessee has received the cash from amount withdrawn by her sons for last three years totaling to Rs. 8,16,500/- However assessee failed to produce the proof of income from House Property at Rs. 3,60,000/- sale of gold at Rs. 16,96,400/- and source of cash deposits of Rs.1,29,100/- and income assessed at Rs. 33,27,940/- Thereafter the assessee challenged the additions before Ld. CIT(A) but failed to succeed. In the appellant proceedings before Ld. CIT(A), the assessee failed to furnish any proof demonstrating the rental income but the assessee furnished the proof of ownership of the Property. Similarly for sale of Gold no additional evidence was submitted. 5. I further observe that in the grounds of appeal assessee has stated that for rental income proof of ownership of Property PAN of Tenant has been filed. It has also claimed that one of the son of assessee is working abroad for last 16 years as an associate partner of Ernst & Young Advisory Pte Ltd., Singapore and another son is working for last 11 years in U.S.A. 4 ITA No.798/PUN/2025 6. Considering all these facts and also observing that assessee could not place necessary details before Ld. CIT(A), I in the larger interest of justice and being fair to both the parties, deem it appropriate to afford one more opportunity to the assessee and remit all the issues raised in the instant appeal back to the file of Ld. Jurisdictional Assessing Officer (JAO) for necessary adjudication. After reasonable opportunity being granted to assessee by Jurisdictional Assessing Officer (JAO), assessee shall furnish the details in support of its contentions to prove the rental income, sale of gold and source of saving funds. Assessee is also directed to remain vigilant and not to take unnecessary adjournment unless otherwise required for reasonable cause. Effective grounds of appeal raised by the assessee are allowed for statistical purposes. 7. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced on this day of July, 2025. (MANISH BORAD) ACCOUNTANT MEMBER पुणे/ Pune; दििांक / Dated: July, 2025. Neeta आिेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to: 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The Pr. CIT concerned. 4. धवभागीय प्रधिधिधि, आयकर अपीलीय अधिकरण, \"SMC\" बेंच, पुणे / DR, ITAT, \"SMC\" Bench, Pune. 5 ITA No.798/PUN/2025 5. गार्ा फाइल / Guard File. आिेशािुसार / BY ORDER, Senior Private Secretary आयकर अपीलीय अधिकरण, पुणे / ITAT, Pune. 6 ITA No.798/PUN/2025 S.No. Details Date Remarks 1. Draft dictated on 10.07.2025 P.S. 2. Draft placed before author 11.07.2025 P.S. 3. Draft proposed & placed before the Second Member 14.07.2025 A.M./J.M. 4. Draft discussed/approved by Second Member 14.07.2025 A.M./J.M. 5. Approved Draft comes to the Sr. PS/PS 15.07.2025 P.S. 6. Kept for pronouncement on .07.2025 P.S. 7. Date of uploading of Order .07.2025 P.S. 8. File sent to Bench Clerk .07.2025 P.S. 9. Date on which the file goes to the Head Clerk .07.2025 10. Date on which file goes to the A.R. .07.2025 11. Date of Despatch of order .07.2025 "