SANTOSH RAMCHANDRA DEULKAR,SINDHUDURG V. INCOME TAX OFFICER, KUDAL

ITA 95/PUN/2025

AI Insights

The case involves an appeal by Santosh Ramchandra Deulkar against the order of the CIT(A)/National Faceless Appeal Centre, Delhi, which arose from an order under section 147 of the Income Tax Act for the Assessment Year 2013-14, framed by ITO, Ward-Kudal. The primary contention in the appeal was the addition of Rs.39,75,000 as alleged capital gain on the sale of agricultural land, and an additional Rs.3,00,000 under section 68 of the Act. The assessee's counsel argued for a de-novo adjudication due to the ex-parte nature of the previous assessments and appeals, which was not opposed by the Departmental Representative. The Tribunal noted the lack of compliance from the assessee in previous hearings and the absence of specific details regarding the cost incurred on the property sold, leading to the decision to restore the matter for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 24761 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BASAVARAJ HIREM ATH
• Assessee Lawyers: PRAMOD S. SHINGTE
• Keywords: Set aside
• Section: 147; 148; 144

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.95/PUN/2025 Assessment Year : 2013-14 Santosh Ramchandra Deulkar, 84 A, Sateli Bhedshi Bhedshi Doda Marge, Sindhudurg-416512 PAN : AWKPD5339H Vs. ITO, Ward-1, Kudal Appellant Respondent आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : This appeal at the instance of assessee is directed against the order of the Ld. CIT(A)/National Faceless Appeal Centre, Delhi dated 22.08.2024 which is arising out the order u/s. 147 of the Act for Assessment Year 2013-14 framed by ITO, Ward- Kudal. 2. The sole ground of appeal raised in the instant appeal is against the addition of Rs.39,75,000/- on account of alleged capital gain on sale of agricultural land. The assessee has also raised an additional ground of appeal regarding addition of Rs.3,00,000/- made u/s 68 of the Act. Appellant by : Shri Pramod S. Shingte Revenue by : Shri Basavaraj Hiremath Date of hearing : 24.03.2025 Date of pronouncement : 28.03.2025 ITA No.95/PUN/2025 2 3. At the outset, the Ld. Counsel for the assessee stated that the assessment order is ex-parte framed u/s 147 r.w.s. 144 of the Act and even the impugned order is also ex-parte. He, therefore, prayed that in the interest of justice one more opportunity may be provided and the matter may be restored to the file of Ld. Jurisdictional Assessing Officer for de-novo adjudication. 4. On the other hand, the Ld. Departmental Representative vehemently argued and supporting the order of the lower authorities but did not oppose to the request made by the Ld. Counsel for the assessee. 5. We have heard the rival contentions and perused the record placed before us. We observe that the assessee is an individual and did not file return of income for AY 2013-14. Based on the information available in AIMS Module of ITBA base certain transactions relating to the assessee were reported. Notice u/s. 148 of the Act issued after necessary approval and the case was reopened for assessment u/s. 147 of the Act. There were certain transactions of sale of immovable property valued at Rs.39,75,000/- and fixed deposits of Rs.3,00,000/-. In the absence of any explanation from the assessee’s side, the Ld. Assessing Officer proceeded to frame best judgment assessment u/s 144 r.w.s. 147 of the Act and made the addition of Rs.42,92,952/-. The assessee challenged the additions before the Ld. CIT(A) but again failed to succeed as there was no compliance to the notice of hearing. 6. We, however, considering the prayer made by the Ld. Counsel for the assessee and also observing the fact that one of ITA No.95/PUN/2025 3 the additions have been made by the Ld. Assessing Officer is total amount of sale consideration and no deduction for cost (if any incurred) has been allowed in the absence of specific details. Therefore, in the interest of justice and being fair to both the parties, we deem it proper to restore all the issues raised on merits in the instant appeal to the file of the Ld. Jurisdictional Assessing Officer for de-novo assessment for which reasonable opportunity of hearing shall be given to the assessee. The assessee is directed to update the correct and latest email id and contact detail on the Income Tax Portal for smooth proceedings. The order of the Ld. CIT(A) is set aside and the grounds of appeal raised by the assessee are allowed for statistical purposes. 7. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on this 28th day of March, 2025. Sd/- Sd/- (MANISH BORAD) (S.S. VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; ददन ंक / Dated : 28th March, 2025. RK आदेश की प्रतितलतप अग्रेतिि / Copy of the Order forwarded to : 1. अपील र्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The Pr. CIT concerned. 4. तिभ गीय प्रतितनति, आयकर अपीलीय अतिकरण, “SMC” बेंच, पुणे / DR, ITAT, “SMC” Bench, Pune. 5. ग र्ड फ़ इल / Guard File. आदेश नुस र / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अतिकरण, पुणे / ITAT, Pune. "