SUBHASHCHANDRA RADHAKISHAN CHECHANI,JALNA V. ASSESSMENT UNIT NFAC, DELHI

ITA 360/PUN/2025

AI Insights

The case involves Subhashchandra Radhakishan Chechani, the appellant, who contested an addition of Rs. 10 lakh made to his income for the Assessment Year 2012-13 by the Assessing Officer under sections 147, 254, and 144B of the Income-tax Act, 1961. The addition was initially upheld by the CIT(A), but the assessee failed to appear at the hearings. Subsequently, the assessee submitted additional evidence under Rule 29 of the ITAT Rules, 1963, which was not objected to by the Departmental Representative. The ITAT decided to admit the additional evidence and remand the case back to the CIT(A) for a fresh decision based on the new evidence.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 669301 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S. SADANANDA SINGH
• Keywords: Set aside; Additional evidence; Reasonable cause; TDS

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.360/PUN/2025 Assessment Year : 2012-13 Subhashchandra Radhakishan Chechani Plot N0. B-76, Near Balaji Mandir, Sambhaji Nagar, Jalna -431203 Maharashtra PAN: AAPPC5076P Vs. Assessment Unit, Income tax Department, NFAC, Delhi Appellant Respondent आदेश / ORDER This appeal at the instance of assessee pertaining to the Assessment Year 2012-13 is directed against the order dated 20.12.2024 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 the Assessment Order dated 16.03.2024 passed u/s.147 r.w.s 254 r.w.s 144B of the Act. 2. When the appeal was called for, none appeared on behalf of the assessee despite due service of notice of hearing. With the assistance of ld. Departmental Representative and on perusal of record, I find that the assessee has failed to furnish any evidence before ld.CIT(A) in support of grounds raised against the addition of Rs.10.00 lakh made by the Assessing Officer. Before me, assessee through an application under Rule 29 of the Income Tax Appellate Tribunal Rules, 1963 along with paper book running into 31 pages dated 16.05.2025 and another paper book running into Assessee by : None Revenue by : Shri S.Sadananda Singh, JCIT Date of hearing : 19.06.2025 Date of pronouncement : 24.06.2025 ITA No.360/PUN/2025 Subhashchandra Radhakishan Chechani 2 26 pages has made a request to admit the additional evidence and remit the issues to the file of ld.CIT(A) for necessary adjudication. Ld. Departmental Representative raised no objection if the issue is restored to the file of ld.CIT(A). 3. I have heard the ld. Departmental Representative and perused the record placed before me. I observe that the assessee is an individual and in the assessment framed u/s.147 r.w.s.254 r.w.s.144B of the Act for A.Y. 2012-13 addition of Rs.10.00 lakh is made in the hands of assessee. Assessee challenged the addition before ld.CIT(A) but failed to appear on the given dates of hearing. Assessee has also furnished an affidavit stating the reasons for non appearance before ld.CIT(A). Assessee has also filed application under Rule 29 of ITAT Rules, 1963 for admission of Additional Evidence along with filing copies of bank statement, details of TDS, Form No.26AS, Account Ledgers held with ICICI bank as well as Dhanlaxmi TMT Bars Pvt. Ltd. With the help of these additional evidences assessee has putforth a prima- facie case that the same deserves to be admitted as they go to the root cause of the addition made in the instant appeal. Ld. Departmental Representative is fair in not objecting to this request. I accordingly admit the additional evidences filed before this Tribunal and remit the issue raised on merits to the file of ld.CIT(A) for necessary adjudication. Needless to say that ld.CIT(A) shall afford reasonable opportunity to the assessee and pass a speaking order as contemplated u/s.250(6) of the Act. Ld.CIT(A) shall call for a remand report from the Jurisdictional Assessing Officer and after considering the submissions of the assessee then decide the issue in accordance with law. Assessee is directed to provide ITA No.360/PUN/2025 Subhashchandra Radhakishan Chechani 3 updated email id and contact detail to the department for receiving the notices from 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. 4. In the result, appeal of the assessee is allowed for statistical purposes Order pronounced on this 24th day of June, 2025. Sd/- (MANISH BORAD) ACCOUNTANT MEMBER पुणे / Pune; \u0001दनांक / Dated : 24th June, 2025. Satish 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 "