SIMACES INTERNATIONAL INTERDISCIPLINARY LEARING CENTRE PRIVATE LIMITED,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-5, PUNE, PUNE
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Income Tax Appellate Tribunal, SMC BENCH, PUNE
Before: SHRI R.S. SYAL
आदेश / ORDER
PER R.S. SYAL, VP:
This appeal by the assessee arises out of the ex parte order dated
08-10-2023 passed by the ld. CIT(A) in National Faceless Appeal
Centre (NFAC), Delhi u/s.250 of the Income-tax Act, 1961
(hereinafter also called ‘the Act’) in relation to the assessment year
2015-16.
The only issue raised in this appeal is against the confirmation of
addition of Rs.3,54,533/-.
Succinctly, the facts of the case are that the assessee is in the
business of providing training and coaching. During the course of
2 ITA No. 1326/PUN/2023
assessment proceedings, the Assessing Officer (AO) observed that the
turnover of the assessee as per the income-tax return was shown at
Rs.1,89,91,707/-, whereas such turnover as per service-tax return was
Rs.1,93,46,240/-, leaving a difference of Rs.3,54,533/-. On being
called upon to explain the difference, the assessee submitted that the
audit of the accounts transpired certain reversal of sales which could
not be adjusted in the service-tax return as the time limit for revising
such return, 90 days, had elapsed. Not convinced, the AO made the
addition, which came to be confirmed in the first appeal.
I have heard the ld. DR and perused the relevant material on
record. There is no appearance from the side of assessee despite
notice. I am, therefore, proceeding to dispose of the appeal on merits
ex parte qua the assessee.
It is clear from the factual scenario that there was a difference of
Rs.3.54 lakh in the turnover shown by the assessee as per the income-
tax return and the service-tax return. Explanation was also tendered
that certain reversal of sales could not be adjusted in the service-tax
returns because of the time limit for revising the return had gone.
However, the assessee could not substantiate such reversal of entries
before the authorities below. Considering the facts in totality, I am of
the considered opinion that it would be in the fitness of things if the
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impugned order is set-aside and the matter is restored to the file of ld.
CIT(A) for giving one more opportunity to the assessee for explaining
the reversal of entries to the tune of Rs.3.54 lakh. In case, the assessee
still fails to satisfactorily explain its claim, then the procedure of law
may take its own course. Needless to say, the assessee will be
allowed reasonable opportunity of hearing in such fresh proceedings
before the ld. CIT(A).
In the result, the appeal is allowed for statistical purposes.
Order pronounced in the Open Court on 20th December, 2023.
Sd/- (R.S.SYAL) VICE PRESIDENT
पुणे Pune; �दनांक Dated : 20th December, 2023 Satish आदेश क� ��त�ल�प अ�े�षत/Copy of the Order is forwarded to: 1. अपीलाथ� / The Appellant; 2. ��यथ� / The Respondent; 3. The Pr.CIT concerned िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, 4. SMC, Pune / DR, ITAT, Pune गाड� फाईल / Guard file 5.
आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune
4 ITA No. 1326/PUN/2023
Date 1. Draft dictated on 20-12-2023 Sr.PS 2. Draft placed before author 20-12-2023 Sr.PS 3. Draft proposed & placed before the JM second member 4. Draft discussed/approved by Second JM Member. 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. *
