SAMADHAN ANIL KALE,SOLAPUR vs. INCOME TAX OFFICER WARD 2, PANDHARPUR

Registry has pointed out that there is a delay of 484 days in filing the present appeal. The main reason for delay is that the communication from ld. CIT(A) were sent on the email id of the assistant of tax consultant, who failed to inform to the assesee. The contentions of the application clearly indicate that the delay in filing the present appeal is not intentional the present appeal is not intentional and that the assessee has not and that the assessee has not and that the assessee has not gained from delaying the appeal gained from delaying the appeal and therefore placing reliance on and therefore placing reliance on and therefore placing reliance on the judgments of Hon’ble Apex Court in the the judgments of Hon’ble Apex Court in the the judgments of Hon’ble Apex Court in the case of Collector, Land Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. reported in (1987) Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. reported in (1987) Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. reported in (1987) Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. reported in (1987) 2 SCC 107 and in the case of Inder Singh Vs. State of Madhya 2 SCC 107 and in the case of Inder Singh Vs. State of Madhya 2 SCC 107 and in the case of Inder Singh Vs. State of Madhya 2 SCC 107 and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382) Pradesh judgment dated 21.03.2025 (2025 INSC 382) Pradesh judgment dated 21.03.2025 (2025 INSC 382) condone the condone the delay of 484 days in filing the appea delay of 484 days in filing the appeal before this Tribunal and admit before this Tribunal and admit before this Tribunal and admit if for adjudication. for adjudication.

The sole The sole grievance of the assessee that ld. CIT(A) erred in of the assessee that ld. CIT(A) erred in of the assessee that ld. CIT(A) erred in confirming addition u/s 69A of the Act r.w.s 115BBE of the Act for confirming addition u/s 69A of the Act r.w.s 115BBE of the Act for confirming addition u/s 69A of the Act r.w.s 115BBE of the Act for confirming addition u/s 69A of the Act r.w.s 115BBE of the Act for unexplained deposit at Rs. 10 lakhs. unexplained deposit at Rs. 10 lakhs.

At the outset, ld. Counsel for At the outset, ld. Counsel for the assessee submitted that the the assessee submitted that the the assessee submitted that the assessee is running a hotel in the name of hotel Anil at Tahsil assessee is running a hotel in the name of hotel Anil at Tahsil assessee is running a hotel in the name of hotel Anil at Tahsil assessee is running a hotel in the name of hotel Anil at Tahsil Pandarpur (Maharashtra) (Maharashtra). The assessee . The assessee is also held license for sale for sale of liquor in hotel for of liquor in hotel for the period 2014- -15. It is noticed that the 15. It is noticed that the alleged cash receipts alleged cash receipts are the business receipts from running hotel are the business receipts from running hotel are the business receipts from running hotel and selling liquor therefore only the profit element needs to be taxed and selling liquor therefore only the profit element needs to be taxed and selling liquor therefore only the profit element needs to be taxed and selling liquor therefore only the profit element needs to be taxed rather than the gross receipts. It is also submitted that the rather than the gross receipts. It is also submitted that the rather than the gross receipts. It is also submitted that the rather than the gross receipts. It is also submitted that the assessee failed to appear before AO resulting into best judgement assessee failed to appear before AO resulting into best judgement assessee failed to appear before AO resulting into best judgement assessee failed to appear before AO resulting into best judgement assessment and also assessee did not get proper opportunity before and also assessee did not get proper opportunity before and also assessee did not get proper opportunity before and also assessee did not get proper opportunity before ld. CIT(A) and even assessee failed to given explanation as to how ld. CIT(A) and even assessee failed to given explanation as to how ld. CIT(A) and even assessee failed to given explanation as to how ld. CIT(A) and even assessee failed to given explanation as to how assessee took loan of 10 lakhs from Osmanbad Janta Sahkari Bank assessee took loan of 10 lakhs from Osmanbad Janta Sahkari Bank assessee took loan of 10 lakhs from Osmanbad Janta Sahkari Bank assessee took loan of 10 lakhs from Osmanbad Janta Sahkari Bank Ltd., which resulted into a cash credit limit of Rs. 10 lakhs in his Ltd., which resulted into a cash credit limit of Rs. 10 lakhs in his Ltd., which resulted into a cash credit limit of Rs. 10 lakhs in his Ltd., which resulted into a cash credit limit of Rs. 10 lakhs in his savings account. Thus prayer made to restore the matter to the file savings account. Thus prayer made to restore the matter to the file savings account. Thus prayer made to restore the matter to the file savings account. Thus prayer made to restore the matter to the file of ld. Jurisdictional Assessing Officer (in short “ ld. Jurisdictional Assessing Officer (in short “ ld. Jurisdictional Assessing Officer (in short “ld. JAO”) for denovo denovo adjudication. adjudication.

On the other hand ld. DR supported the order of the ld. CIT(A). On the other hand ld. DR supported the order of the ld. CIT(A). On the other hand ld. DR supported the order of the ld. CIT(A). On the other hand ld. DR supported the order of the ld. CIT(A).

We have heard the rival conte We have heard the rival contentions and perused the material ntions and perused the material ntions and perused the material placed before us. We observed tha placed before us. We observed that the assessee is an individual. t the assessee is an individual. t the assessee is an individual. Addition for unexplained cash deposit at Rs. 10 laksh has been ddition for unexplained cash deposit at Rs. 10 laksh has been ddition for unexplained cash deposit at Rs. 10 laksh has been ddition for unexplained cash deposit at Rs. 10 laksh has been made by the AO invoking the provisions of Sec. 69A r.w.s 115BBE of made by the AO invoking the provisions of Sec. 69A r.w.s 115BBE of made by the AO invoking the provisions of Sec. 69A r.w.s 115BBE of made by the AO invoking the provisions of Sec. 69A r.w.s 115BBE of the Act. The assessee the Act. The assessee has referred to certain documents to has referred to certain documents to has referred to certain documents to establish that it is engaged in the business of running hotel and establish that it is engaged in the business of running hotel and establish that it is engaged in the business of running hotel and establish that it is engaged in the business of running hotel and possesses bar license for selling liquor. However, the assessee could bar license for selling liquor. However, the assessee could bar license for selling liquor. However, the assessee could bar license for selling liquor. However, the assessee could not demonstrate before the lower authorities with other details to not demonstrate before the lower authorities with other details to not demonstrate before the lower authorities with other details to not demonstrate before the lower authorities with other details to prove that it is carrying on the business and that the alleged cash is carrying on the business and that the alleged cash is carrying on the business and that the alleged cash is carrying on the business and that the alleged cash receipts are part of the business receipts and only the profit element receipts are part of the business receipts and only the profit element receipts are part of the business receipts and only the profit element receipts are part of the business receipts and only the profit element deserves to be taxed. Considering the facts and circumstances of deserves to be taxed. Considering the facts and circumstances of deserves to be taxed. Considering the facts and circumstances of deserves to be taxed. Considering the facts and circumstances of the case and also documents placed on record exhibiting the fact the case and also documents placed on record exhibiting the fact the case and also documents placed on record exhibiting the fact the case and also documents placed on record exhibiting the fact that the assessee carrying business we deem it appropriate to remit that the assessee carrying business we deem it appropriate to remit that the assessee carrying business we deem it appropriate to remit that the assessee carrying business we deem it appropriate to remit all the issues raised in the instant appeal to the file of ld. JAO for all the issues raised in the instant appeal to the file of ld. JAO for all the issues raised in the instant appeal to the file of ld. JAO for all the issues raised in the instant appeal to the file of ld. JAO for in accordance with law. Needless Needless denovo adjudication adjudication and to decide in accordance with law. to mention that the ld. JAO shall afford proper to mention that the ld. JAO shall afford proper to mention that the ld. JAO shall afford proper opportunity to the opportunity to the assessee. Further, we direct the assessee to remain cooperative in assessee. Further, we direct the assessee to remain cooperative in assessee. Further, we direct the assessee to remain cooperative in assessee. Further, we direct the assessee to remain cooperative in furnishing the details called for by the ld. furnishing the details called for by the ld. furnishing the details called for by the ld. JAO. Finding of ld. CIT(A) . Finding of ld. CIT(A) is set aside and effective grounds of appeal raised by the assessee is set aside and effective grounds of appeal raised by the assessee is set aside and effective grounds of appeal raised by the assessee is set aside and effective grounds of appeal raised by the assessee are allowed for statistical are allowed for statistical purposes.