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Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE
Before: SHRI INTURI RAMA RAO & SHRI S. S. VISWANETHRA RAVI
ORDER PER BENCH : These are the appeals filed by the assessee directed against the separate orders of the National Faceless Appeal Centre, Delhi [‘NFAC’] dated 17.08.2023 for the assessment years 2013-14 to 2015-16 respectively. 2. Since the identical facts and common issues are involved in all the above captioned three appeals of the assessee, we proceed to dispose of the same by this common order.
2 to 1069/PUN/2023 3. For the sake of convenience and clarity, the facts relevant to the appeal in 2013-14 are stated herein. ITA No.1067/PUN/2023, A.Y. 2013-14 : 4. Briefly, the facts of the case are that the appellant is an individual engaged in commission agency business and trading in vegetables. No regular return of income under the provisions of section 139 of the Income Tax Act, 1961 (‘the Act’) was filed by the assessee. However, on receipt of the information that the appellant had made cash deposits of Rs.79,49,674/- with M/s. Shri Renuka Mata Multi State Credit Society Ltd. during the year under consideration, a notice u/s 148 of the Act was issued on 31.03.2021. In response to notice u/s 148, no return of income was filed by the appellant. Based on this information, the assessment was completed by the Assessing Officer vide order dated 30.03.2022 passed u/s 147 r.w.s. 144B of the Act at a total income of Rs.81,47,044/-.
Being aggrieved by the above assessment order, an appeal was before the NFAC, who vide impugned order dismissed the appeal of the assessee for non-prosecution.
Being aggrieved, the appellant is in appeal before us in the present appeal.