SANGEETA SUNIL JOLAPURE,DAVORLIM, SALCETE, GOA V. INCOME TAX OFFICER, DELHI

ITA 293/PAN/2024

AI Insights

The case involves Sangeeta Sunil Jolapure, who appealed against the order of the National Faceless Assessment Centre (NFAC)/CIT(A) Delhi, which was passed under sections 147 r.w.s 144 and 250 of the Income Tax Act. The primary contention was the ex-parte order of the CIT(A) that sustained the additions made by the Assessing Officer (AO). The AO had initially assessed additional income from unexplained sources, including interest from fixed deposits and income from house property, which were not disclosed in the assessee's return for the assessment year 2015-16. The CIT(A) upheld the AO's decision due to non-compliance by the assessee in attending the hearings or responding to notices. The Tribunal, after considering the submissions and the lack of representation from the assessee, decided to remand the case back to the CIT(A) for a fresh hearing, ensuring adherence to the principles of natural justice.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 47261 (ITAT-PANAJI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: WT(D)
• Assessment Year: 2015-2016
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NARENDAR REDDY..
• Keywords: Set aside; Principle of natural justice; Reason to believe
• Section: 144; 250

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH PANAJI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI G D PADMAHSHALI ACCOUNTANT MEMBER I T A. Nos.293/PAN/2024 (A.Y. 2015-16) Sangeeta Sunil Jolapure, Saval Virgincar Classic, Near Maruti mandir,Davorlim, Salcete-403601, Goa. Vs . National Faceless Assessment Centre, 2 floor, F-Ramp, Jawaharlal Nehru Stadium, New Delhi-110003. PAN/GIR No. ADMPJ8290Q (अपीलाथȸ/Appellant) (Ĥ×यथȸ/Respondent) Assessee by None(Letter dated 7-4-2025) Revenue by Shri.Narendar Reddy..Sr.DR सुनवाई कȧ तारȣख/Date of Hearing 08.04.2025 घोषणा कȧ तारȣख/Date of Pronouncement 09.04.2025 ORDER PER PAVAN KUMAR GADALE ,JM: The assesse has filed the appeal against the order of the NFAC/CIT(A) Delhi passed u/sec147 r.w.s144 and u/sec 250 of the Act. The assessee has raised the grounds of appeal challenging the ex-parte order of the CIT(A) sustaining the additions made by the Assessing Officer. 2. The brief facts of the case are that, the assesse has filed the return of income for the A.Y.2015-16 disclosing a total 2 ITA. No.293/PAN/2024 Sangeeta Sunil Jolapure. income of Rs.2,82,400/- on 22.07.2015.The Assessing Officer (AO) based on the information found that the assessee has not disclosed the income from house property, interest income from cooperative bank and fixed deposits with the bank. The assessing officer has reason to believe that the income has escaped the assessment and has issued notice u/sec148 of the Act and also the notice u/sec142(1) of the Act was issued to furnish the details and sources of investments and there was no compliance. Whereas the A.O found that the assesse has made (i) fixed deposit of Rs.50,00,000/-in the bank and received interest income of Rs.8.35.837/- and income from house property as per ITS details of Rs.2,50,000/- were not offered for tax and explanations were called to substantiate the sources of deposit and were remain unexplained. Since, no explanations/details were filed, the AO considering the information available on record has invoked the provisions of Sec.144 of the Act and made additions and assessed the total income of Rs.63,68,237/- and passed the order u/sec147r.w.s 144 of the Act dated 15.09.2021. 3. Aggrieved by the order, the assesse has filed an appeal before the CIT(A), whereas the CIT(A) has considered the grounds of appeal, statement of facts and findings of the AO and has issued notices of hearing and since there was no compliance by the assessee to notices. Therefore the CIT(A) considering the information on record has confirmed 3 ITA. No.293/PAN/2024 Sangeeta Sunil Jolapure. the action of the A.O and dismissed the appeal. Aggrieved by the order of the CIT(A), the assesse has filed an appeal before the Hon'ble Tribunal. 4. We heard the Ld.DR submissions and perused the material on record and none appeared on behalf of the assesse. Prima-facie the CIT(A) has passed the order considering the fact that there is no compliance in spite of providing adequate opportunity of hearing and the notices were issued. Therefore, the CIT(A) was of the opinion that the assessee is not interested in prosecuting the appeal and dismissed the appeal ex-parte confirming the action of the assessing officer. The Ld. CIT(A) has issued the notices of hearing referred at Page 4 Para 6 of the CIT(A) order but there was no response and thus the Ld.CIT(A) came to a conclusion that the assessee is not interested and decided the appeal based on the information available on record. Whereas the assessee has raised grounds of appeal challenging the additions by the A.O and there could be various reasons for non appearance which cannot be overruled. Therefore, considering the principles of natural justice, we shall provide with one more opportunity of hearing to the assessee to substantiate the case with evidences and information. Accordingly, set aside the order of the CIT(A) and remit the entire disputed issues to the file of the CIT(A) to adjudicate afresh on merits and the assessee should be provided adequate opportunity of hearing and shall cooperate in submitting the information 4 ITA. No.293/PAN/2024 Sangeeta Sunil Jolapure. for early disposal of appeal. And, we allow the grounds of appeal of the assessee for statistical purposes. 5. In the result, the appeal filed by assesse is allowed for statistical purposes. Order pronounced in the open court on 09.04.2025. Sd/- Sd/- (GD PADMAHSHALI) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER Panaji Dated: 09/04/2025 Copy of the Order forwarded to: 1. The Appellant, 2. The Respondent 3. The CIT(A)- 4. CIT 5. DR, ITAT 6. Guard file. //True Copy// BY ORDER, (Asstt. Registrar)ITAT, Panaji 5 ITA. No.293/PAN/2024 Sangeeta Sunil Jolapure. Date Initial 1. Draft dictated on PS 2. Draft placed before author PS 3. Draft proposed & placed before the second member PS 4. Draft discussed/approved by Second Member. PS 5. Approved Draft comes to the Sr.PS/PS PS 6. Kept for pronouncement on 7. File sent to the Bench Clerk 8. Date on which file goes to the AR 9. Date on which file goes to the Head Clerk. 10. Date of dispatch of Order. 11. Dictation Pad is enclosed "