PRASHANT DNYANDEO VARAL,AHMED NAGAR V. ITO, AHMED NAGAR

ITA 601/PUN/2025

AI Insights

This case involves an appeal by Prashant Dnyandeo Varal against the order of the CIT(A) National Faceless Appeal Centre, Delhi, which was based on an ex-parte assessment order under section 144 of the Income-tax Act, 1961. The assessee contested the additions made to his income, which included unexplained cash deposits and other credits considered as income. The Tribunal noted the absence of representation for the assessee and the ex-parte nature of the lower authorities' orders. It decided to remand the case back to the CIT(A) for a detailed examination and fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 312518 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-04-2025
• 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: AKHILESH
• Section: 144; 234B

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 AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.601/PUN/2025 धििाारण वषा / Assessment Year: 2017-2018 Prashant Dnyandeo Varal At Post Nighoj Tal Parner, Dist-Ahmednagar-414306 Maharashtra PAN-AFRPV8698B Vs ITO, Ahmednagar Appellant Respondent Assessee by : None Revenue by : Shri Akhilesh Srivastava, Additional CIT Date of hearing : 24.04.2025 Date of pronouncement : 28.04.2025 आदेश/ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : This appeal at the instance of assessee pertaining to Assessment Year 2017-18 is directed against the order passed by CIT(A) National Faceless Appeal Centre, (NFAC) Delhi u/s 250 of the Income-tax Act, 1961 dated 04.10.2024 which in turn is arising out of the Assessment Order passed u/s 144 dated 11.12.2019. 2. Assessee has raised following grounds of appeal:- 1. The learned CIT(A) make assessment at a total income of 14,51,920/- 2 ITA No.601/PUN/2025 2. The learned CIT(A) made addition of 11,50,000/- stating the same as unexplained cash deposit in bank account under section 69A ignoring the fact that cash has been deposited out of the agriculture income of the assessee, which is exempted income under the act. Further assessee has not been given enough opportunity in terms of time to produce relevant documents. 3. The Learned CIT(A) made addition of 3,31,922/- i.c. 8% of total credits of 41,49,025/- considering all bank deposits of the assessee ignoring the fact that total receipts or credits includes exempted agriculture income, inter-bank transactions and other non-income receipts. 4. That on the facts and circumstances and in law, levy of interest under section 234B and 234C is not correct. 5. The Appellant craves to reserve to itself the right to add, alter, amend, substitute, and withdraw the above and/or any grounds (s) of appeal at or before the time of hearing. 6. The learned CIT(A) made order U/S-250 in haphazard manner so that order can be made within time. Same can be seen in order U/S-250 where there multiple arithmetic mistakes. 3. None appeared on behalf of the assessee. With the assistance of Ld. DR and perusal of records, we observe that the order of the Assessing Officer (AO) is ex-parte framed u/s 144 of the Act wherein addition of Rs. 14,51,922/- has been made in the appeal filed by the assessee before Ld. CIT(A) challenging the addition made by Ld. A.O., there was no compliance resulting into the impugned ex-parte order. 4. We have heard Ld. DR and perused the record placed before us. Considering the detail of facts and circumstances of the case and the ex-parte orders framed by the lower authorities, we deem it appropriate to provide one more opportunity to the assessee to go before Ld. CIT(A) for pleading its case on merits. Ld. CIT(A) is directed to give reasonable opportunity of hearing and framed the order as per the provisions of section 250(6) of the Act. Assessee is also requested to remain vigilant and if considered necessary may file the evidence for which Ld. CIT(A) shall call for a remand report from the Ld. Jurisdictional Assessing Officer (JAO) and then decide the appeal in accordance with law. Effective 3 ITA No.601/PUN/2025 grounds of appeal raised by the assessee are allowed for statistical purposes. 5. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced on this 28th day of April, 2025. Sd/- Sd/- (ASTHA CHANDRA) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे/ Pune; दििांक / Dated: 28th April, 2025. Neeta आिेश की प्रधिधलधप अग्रेधषि / 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. गार्ा फाइल / Guard File. आिेशािुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अधिकरण, पुणे / ITAT, Pune. "