PRASHANT SURESH KHUTWAD,PUNE vs. THE INCOME TAX OFFICER, WARD-5(3), PUNE, PUNE

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.529/PUN/2023 िनधा�रण वष� / Assessment Year : 2017-18 Prashant Suresh Khutwad, Vs. ITO, Ward-5(3), Pune. At Bhongawali, Tal. Bhor, Dist. Pune- 412205. PAN : COZPK7561M Appellant Respondent Assessee by : Shri Sarang Gudhate Revenue by : Shri Piyush Kumar Singh Yadav Date of hearing : 23.05.2023 Date of pronouncement : 24.05.2023 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee directed against the order of the National Faceless Appeal Centre, Delhi [‘NFAC’] dated 06.03.2023 for the assessment year 2017-18. 2. Briefly, the facts of the case are that the appellant is an individual deriving income under the head “Income from other sources”. The Return of Income for the assessment year 2017-18 was filed on 28.10.2017 declaring total income of Rs.3,21,740/-. Against the said return of income, the assessment was completed by the Income Tax Officer, Ward-5(3), Pune (‘the Assessing Officer’)

2 ITA No.529/PUN/2023 vide order dated 23.12.2019 passed u/s 143(3) of the Income Tax Act, 1961 (‘the Act’) at a total income of Rs.23,38,040/- after making additions on account of cash deposit in specified bank notes during the demonetization period of Rs.12,32,000/-, disallowing the salary and wages of Rs.3,55,681/-, disallowing of Petrol and Fuel expenses of Rs.3,20,315/- and addition on account of rental expenses of Rs.1,08,300/-. 3. Being aggrieved, an appeal was filed before the NFAC, who vide impugned order confirmed the above additions, as the assessee had not responded to the notice of hearing. 4. Being aggrieved, the appellant is in appeal before this Tribunal in the present appeal. 5. It is submitted before me that the notice of hearing issued by the NFAC was not served upon the assessee, therefore, the assessee could not file the explanation as well as evidence in support of his case. Therefore, it is prayed that a fresh opportunity may be granted to the assessee to represent the case before the NFAC. On the other hand, ld. CIT-DR has no serious objection for remand the matter to the NFAC. Therefore, I remand the matter to the file of the NFAC for de novo consideration of the issue in appeal in accordance with

3 ITA No.529/PUN/2023 law after affording a reasonable opportunity of being heard to the assessee. 6. In the result, the appeal filed by the assessee stands partly allowed. Order pronounced on this 24th day of May, 2023. Sd/- Sd/- (S. S. VISWANETHRA RAVI) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; �दनांक / Dated : 24th May, 2023. Sujeet आदेश क� �ितिलिप अ�ेिषत / Copy of the Order forwarded to : अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2. 3. The Pr. CIT concerned. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, “SMC” ब�च, 4. पुणे / DR, ITAT, “SMC” Bench, Pune. गाड� फ़ाइल / Guard File. 5. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.