SHRI GANPAT KONDEEBA GOJE,PUNE V. .ACIT, CIRCLE 8, PUNE

ITA 2099/PUN/2024

AI Insights

The case involves Shri Ganpat Kondeeba Goje, who appealed against the order of the CIT(A)/NFAC regarding the assessment year 2015-16. The assessee had declared a total income of Rs.95,61,170, which was significantly increased to Rs.2,49,12,224 by the Assessing Officer, categorizing the income under 'business income' instead of 'capital gain' after the assessee converted agricultural land to non-agricultural land and sold it. The CIT(A)/NFAC dismissed the appeal ex-parte, stating that the assessee did not avail the opportunities provided. However, the Tribunal found that the written submissions were indeed made but not considered, leading to the remand of the case for a fresh assessment.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 32478 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-12-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2015-2016
• Appeal Filed On: 14-10-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARVIND DESAI
• Assessee Lawyers: B.C. MALAKAR
• Keywords: Business income
• Section: 143(2)

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2099/PUN/2024 िनधाᭅरण वषᭅ / Assessment Year : 2015-16 Shri Ganpat Kondeeba Goje, Kune Goan Pts, Khandala Maval, Pune- 411043. PAN : AHAPG8614K Vs. ACIT, Circle-8, Pune. Appellant Respondent आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 07.03.2024 passed by Ld. CIT(A)/NFAC for the assessment year 2015-16. 2. Facts of the case, in brief, are that the assessee is an individual furnished his return of income on 27.11.2015 declaring total income of Rs.95,61,170/-. The case was selected for scrutiny under CASS and notice u/s 143(2) was issued to the assessee. During the course of assessment proceedings, it was explained by the assessee that he has sold ancestral property & offered the respective capital gain for Assessee by : Shri B. C. Malakar Revenue by : Shri Arvind Desai Date of hearing : 05.12.2024 Date of pronouncement : 11.12.2024 ITA No.2099/PUN/2024 2 taxation. The Assessing Officer found that the assessee got converted his agricultural land to non-agricultural land but still offered the income under the head “capital gain” instead of “business income”. Accordingly, the assessment was completed determining total income of Rs.2,49,12,224/- as against the income returned by the assessee at Rs.95,61,170/-. 3. Since the assessee remained absent, Ld. CIT(A)/NFAC dismissed the appeal filed by the assessee. It is this order against which the assessee is in appeal before this Tribunal. 4. Ld. AR appearing from the side of the assessee submitted before us that the ex-parte order passed by Ld. CIT(A)/NFAC is not justified. It was submitted that written submissions were furnished before Ld. CIT(A)/NFAC on 13.06.2019, 08.07.2019, 04.02.2021 and 08.11.2022. But none of the submission was considered by Ld. CIT(A)/NFAC and ex-parte order was passed. In support of above contentions, copy of written submission furnished on 13.06.2019 is furnished before the Bench. Accordingly, it was requested before the Bench to set-aside ex-parte order passed by Ld. CIT(A)/NFAC and further requested to provide one opportunity before Ld. CIT(A)/NFAC to substantiate grounds of appeal. ITA No.2099/PUN/2024 3 5. Ld. DR appearing from the side of the Revenue relied on the orders passed by the subordinate authorities and requested to confirm the same. 6. We have heard Ld. Counsels from both the sides and perused the material available on record including the paper book furnished by the counsel of the assessee. We find that admittedly Ld. CIT(A)/NFAC has provided five opportunities to the assessee and according to Ld. CIT(A)/NFAC none of the opportunity was availed by the assessee, accordingly, the appeal was decided ex-parte and the grounds of appeal were dismissed. However, we find that Ld. Counsel of the assessee furnished written submission before Ld. CIT(A)/NFAC on 13.06.2019 & copy of the same is also produced before us. From a perusal of above duly acknowledged copy of written submission, we are satisfied that proper response was duly submitted in manual appeal proceedings before Ld. CIT(A) and when the case got transferred to NFAC, Delhi, the same reply already submitted by the assessee was not considered. Under the above facts of the case, we are satisfied with the arguments of the counsel of the assessee that written submission was filed before Ld. CIT(A)/NFAC & the observation of Ld. CIT(A)/NFAC that no response was furnished by the assessee is not correct, accordingly we deem it fit to set-aside the order passed by Ld. CIT(A)/NFAC ITA No.2099/PUN/2024 4 and without going into merits of the case, the matter is remanded back to Ld. CIT(A)/NFAC with a direction to decide the appeal afresh as per fact and law after providing reasonable opportunity of hearing to the assessee. The assessee is also hereby directed to respond to the notices issued by Ld. CIT(A)/NFAC in this regard and produce requisite documents/evidences in support of grounds of appeal without taking any adjournment under any pretext, otherwise Ld. CIT(A)/NFAC shall be at liberty to pass appropriate order as per law. Thus, the grounds of appeal raised by the assessee in this appeal are partly allowed. 7. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 11th day of December, 2024. Sd/- Sd/- (MANISH BORAD) (VINAY BHAMORE) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; ᳰदनांक / Dated : 11th December, 2024. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “B” बᱶच, पुणे / DR, ITAT, “B” Bench, Pune. 5. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. "