NITIN AMBIKAPRASAD DUBEY,PUNE vs. DCIT, DCIT, CIRCLE 12, PNE-C-1(67)

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ITA 2638/PUN/2026Status: DisposedITAT Pune30 October 2026AY 2019-2013 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal found merit in the assessee's argument regarding the rule of consistency. It was noted that for the immediately preceding assessment year (AY 2012-13), similar cash deposits of Rs. 1,23,53,174/- were made, and after considering the assessee's replies, the AO made only an ad-hoc disallowance of Rs. 1 lakh in the scrutiny assessment order passed under Section 143(3) r.w.s. 147. The Tribunal acknowledged that the nature of the business remained the same. Therefore, applying the principle of consistency, the Tribunal set aside the orders of the CIT(A)/NFAC and directed the AO to make a lump sum addition of Rs. 2 lakhs for AY 2013-14. For AY 2014-15 and AY 2015-16, where similar additions were made, the Tribunal directed ad-hoc additions of Rs. 4 lakhs and Rs. 3 lakhs, respectively. The ground regarding the validity of the assessment due to non-issuance of notice under Section 143(2) was not explicitly decided, but the appeals were partly allowed based on the merits of the addition.

What were the facts?

The assessee, an individual, failed to file income tax returns for assessment years 2013-14 to 2015-16. The Revenue possessed information regarding significant cash deposits/third-party credits in the assessee's bank account with Shri Renuka Mata Multi-State Urban Co-operative Credit Society. The Assessing Officer (AO) reopened assessments under Section 147. The assessee eventually filed returns, declaring a total income of Rs. 2,45,130/- for AY 2013-14, and claimed to be a transport commission agent. The AO found the explanation unsatisfactory and, in the absence of a satisfactory explanation, added the entire deposit amount of Rs. 2,21,94,314/- to the assessee's income under Section 69A. The Commissioner (Appeals) / NFAC upheld this addition. The assessee appealed to the ITAT.

What were the issues?

1. Whether the assessment is null and void due to the failure of the Assessing Officer to issue a notice under Section 143(2) after the assessee filed a return of income in response to a notice under Section 148, as argued by the assessee. The Revenue did not record any specific argument on this point. 2. Whether the learned CIT(A) erred in confirming the addition of Rs. 2,21,94,314/- without appreciating the submissions made by the assessee, who claimed to be a transport commission agent and relied on the consistency of treatment in the preceding assessment year (AY 2012-13) where only an ad-hoc disallowance was made, as argued by the assessee. The Revenue contended that the onus was on the assessee to substantiate the nature and source of deposits, which the assessee failed to do, justifying the addition under Section 69A.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 142(1),Section 144,Section 144B,Section 69A,Section 143(2),Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE

Before: SHRI R. K. PANDA & Ms. ASTHA CHANDRA

For Appellant: Shri Prasad S Bhandari
For Respondent: Shri Rajesh Haladkar, Addl.CIT

आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: अपील र्थी / The Appellant; 1. 2. प्रत्यर्थी / The Respondent 3. The concerned Pr.CIT, Pune 4. DR, ITAT, ‘A’ Bench, Pune 5. ग र्ड फ ईल / Guard file. आदेशानुसार/ BY ORDER, Digitally signed by // True Copy // Sunil Kumar Sunil Kumar More More Date: 2026.11.03 Assistant Registrar 11:42:51 +05'30' आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune

13 ITA Nos.2638 to 2640/PUN/2024

S.No. Details Date Initials Designation 1 Draft dictated on 29.10.2026 Sr. PS/PS 2 Draft placed before author 30.10.2026 Sr. PS/PS Draft proposed & placed before 3 JM/AM the Second Member Draft discussed/approved by 4 AM/AM Second Member Approved Draft comes to the 5 Sr. PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr. PS/PS 7 Date of uploading of Order Sr. PS/PS 8 File sent to Bench Clerk Sr. PS/PS Date on which the file goes to 9 the Office Superintendent Date on which file goes to the 10 A.R. 11 Date of Dispatch of order

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