SHANKAR SAYBU RAKHEWAR,PUNE V. ITO WARD -2, NANDED

ITA 1031/PUN/2025

AI Insights

The case involves Shankar Saybu Rakhewar, the appellant, who is engaged in the business of a Retail Beer Shoppe. The dispute arises from the assessment year 2017-18, where the Income Tax Officer (ITO) made various additions amounting to Rs.19,50,314 under section 144 of the Income-tax Act, 1961, due to non-compliance and failure to file a return of income. The CIT(A) upheld these additions after the appellant failed to comply with notices. The ITAT, after considering the circumstances and the lack of representation from the appellant, decided to remit the case back to the CIT(A) for a detailed examination and fair opportunity for the appellant to present his case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 793479 (ITAT-PUNE)
• Duration Of Justice: 6 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 24-02-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANOJ TRIPATHI
• Keywords: Set aside; Reasonable cause; Business expenditure

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1031/PUN/2025 Assessment Year: 2017-18 Shankar Saybu Rakhewar Shankar Saybu Rakhewar Beer Shopee, Mujampeth, Dahnegaon, Nanded 431603, Maharashtra PAN: AOIPR6949D Vs. ITO, Ward 2, Nanded Appellant Respondent आदेश / ORDER The captioned appeal at the instance of assessee pertaining to A.Y. 2017-18 is directed against the order dated 24.02.2025 of National Faceless Appeal Centre (NFAC) Delhi passed u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) arising out of Assessment Order dated 27.12.2019 passed u/s.144 of the Act. 2. When the case was called for, none appeared inspite of being served with valid notice. In the past also, assessee failed to appear on 11.06.2025 and 22.07.2025. It prima-facie indicates that assessee is not interested in to prosecute its appeal. I therefore proceed to adjudicate the appeal with the assistance of ld. Departmental Representative and available records. Appellant by : None Respondent by : Shri Manoj Tripathi (through virtual) Date of hearing : 11.09.2025 Date of pronouncement : 22.09.2025 Printed from counselvise.com ITA No.1031/PUN/2025 Shankar Saybu Rakhewar 2 3. Assessee has raised two grounds against the finding of ld.CIT(A) confirming the addition of Rs.12,30,000/- u/s.69A of the Act and the disallowance of Rs.68,270/- incurred as business expenditure. 4. I have heard the ld. Departmental Representative and perused the record placed before me. Assessee is an individual and no return of income has been filed for A.Y. 2017-18 as observed by ld. Assessing Officer (AO). Ld. AO based on the information about deposit of cash during the demonetization period issued statutory notices for carrying out the assessment proceedings. However, assessee failed to complied and ld. AO completed the Best Judgment Assessment u/s.144 of the Act making various additions amounting to Rs.19,50,314/-. Aggrieved assessee preferred appeal before ld.CIT(A) and in the statement of facts assessee has submitted that the assessee is carrying the business of Retail Beer Shoppe and sales are in cash and regular books of accounts are maintained. Eventhough the appeal filed before ld.CIT(A) was delayed but still ld.CIT(A) condoned the delay and proceeded to adjudicate the appeal of the assessee on merits. However, assessee did not comply with the notices and also no return was filed in response to notices and ld.CIT(A) therefore giving finding on merits confirmed the addition made by ld. Assessing Officer. 5. Before me, ld. DR supported the order of ld.CIT(A). I note that the books of accounts of the assessee are audited and ld.CIT(A) has also referred to the Audit Report in the impugned order and in absence of the assessee’s submission to the queries raised by the ld.AO as well as the ld.CIT(A) the impugned additions have been made. Printed from counselvise.com ITA No.1031/PUN/2025 Shankar Saybu Rakhewar 3 6. Under the given facts and circumstances of the case and in the larger interest of justice and being fair to both the parties, I deem it proper to afford one more opportunity to the appellant assessee to go before ld.CIT(A) by remitting the issues raised in the instant appeal to the file of ld.CIT(A). Assessee is directed to furnish all necessary details and replies in support of its contentions and grounds of appeal raised on merits. Needless to mention that ld.CIT(A) shall grant reasonable opportunity in the set aside proceedings. Assessee is directed to update latest email id and contact detail on ITBA portal. Assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause. Impugned order is set aside and the 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 22nd day of September, 2025. Sd/- (MANISH BORAD) ACCOUNTANT MEMBER पुणे / Pune; \u0001दनांक / Dated : 22nd September, 2025. Satish Printed from counselvise.com ITA No.1031/PUN/2025 Shankar Saybu Rakhewar 4 आदेश क\u0002 \u0003ितिलिप अ ेिषत / Copy of the Order forwarded to : 1. अपीलाथ / The Appellant. 2. \u000eयथ / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, “SMC” ब\u0014च, पुणे / DR, ITAT, “SMC” Bench, Pune. 5. गाड\u0004 फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. Printed from counselvise.com "