TUKARAM GANPAT VINODE,VINODE VASTI V. INCOME TAX OFFICER WARD 2(4), PMT BUILDING

ITA 2433/PUN/2025

AI Insights

The case involves Tukaram Ganpat Vinode, the appellant, who contested the order of the CIT(A) NFAC, Delhi, dated 25.08.2025, which was based on the assessment made under sections 147 and 144B of the Income Tax Act, 1961, for the assessment year 2018-19. The appellant had not filed a return of income for the said assessment year but later declared an income of Rs. 1,05,03,390 in response to a notice under section 148. The Assessing Officer (AO) added Rs. 98,40,402 to the income, which was claimed as the cost of selling flats, due to insufficient evidence provided by the appellant. The CIT(A) dismissed the appeal without adequately addressing the appellant's submissions, leading to the current appeal before the Tribunal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 788598 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 18-10-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: UMESH PHADE
• Keywords: Reasonable cause; Non passing of speaking order
• Section: 147; 148

Judgement Text

" आयकर अपीलीय अधिकरण \"बी\" न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL \"B\" BENCH, PUNE BEFORE Dr. MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2433/PUN/2025 धििाारण वर्ा / Assessment Year: 2018-2019 Tukaram Ganpat Vinode, Vinode Vasti Hinjewadi Pune, Pune-411057 PAN-AENPV5673D Vs ITO Ward 2(4), Pune Appellant Respondent Assessee by : None Revenue by : Shri Umesh Phade- Addl.CIT Date of hearing : 24.11.2025 Date of pronouncement : 26.11.2025 आदेश/ORDER PER DR.MANISH BORAD, ACCOUNTANT MEMBER : This appeal at the instance of the assessee is directed against the order of Ld. CIT(A) NFAC, Delhi dated 25.08.2025 framed u/s 250 of the Income Tax Act, 1961 for A.Y. 2018-19 which is arising out of order passed u/s 147 r.w.s. 144B of the Act dated 12.01.2024. 2. When the case called for, none appeared on behalf of the assessee. However on due consideration of the grounds of appeal, perusal of the impugned order we deem it appropriate to proceed to adjudicate the instant appeal ex-parte quo assessee. Printed from counselvise.com 2 ITA No.2433/PUN/2025 3. Ld. Departmental Representative (DR) vehemently argued supporting the order of Ld. CIT(A). 4. We have heard Ld. DR and perused the record placed before us. We note that the assessee is an individual and did not file the return of income for A.Y. 2018-19. Based on the information about the transaction effected by the assessee for sale of immovable property amounting to Rs. 8 crores, Ld. AO after obtaining necessary sanction and validly serving the statutory notices carried out the assessment proceedings u/s 147 r.w.s. 144B of the Act. During the course of the proceedings the assessee furnished the return of income in response to notice u/s 148 of the Act declaring income of Rs. 1,05,03,390/- Ld. Assessing Officer (AO) noticed that the assessee while calculating the long term capital gain from sale of immovable property has claimed cost of selling the flats at Rs. 98,40,402/- but in the view of Ld. AO, assessee could not satisfy with the creditable evidence for claiming such expenditure. Ld. AO made the addition of Rs. 98,40,402/- and assessed the income at Rs. 2,03,43,792/- 5. Dissatisfied with the addition made by Ld. AO, the assessee preferred appeal before Ld. CIT(A) and Ld. CIT(A) has dismissed the assessee’s appeal. We notice that Ld. CIT(A) while coming to this finding has not made reference to the submissions made by the assessee and has similarly dismissed the appeal. From going through the impugned order it is seen that is not a speaking order. In the grounds of appeal No. 2 assessee has raised the issue that the Ld. CIT(A) erred in passing a non speaking order u/s 250 of the income tax Act without discussing the detailed submission made by the appellant during the hearing. Printed from counselvise.com 3 ITA No.2433/PUN/2025 6. Considering this ground of appeal and also taking note of the impugned order we deem it appropriate to remit the issues raised on merits in the instant appeal to the file of Ld. CIT(A) for afresh adjudication and pass a speaking order as contemplated u/s 250(6) of the Act. Needless to mention that proper opportunity of hearing shall be granted to the assessee. Assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause. 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 26th day of November, 2025. Sd/- Sd/- (VINAY BHAMORE) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे/ Pune; दििांक / Dated: 26th November, 2025. Neeta आिेश की प्रधिधलधप अग्रेधर्ि /Copy of the Order forwarded to: 1. अपीलार्थी /The Appellant. 2. प्रत्यर्थी /The Respondent. 3. The Pr. CIT concerned. 4. धवभागीय प्रधिधिधि, आयकर अपीलीय अधिकरण, \"बी \" बेंब, पुणे /DR, ITAT, \"B\" Bench, Pune. 5. गार्ा फाइल /Guard File. आिेशािुसार /BY ORDER, वररष्ठ धिजी सधबव /Sr. Private Secretary आयकर अपीलीय अधिकरण, पुणे /ITAT, Pune Printed from counselvise.com "