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Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE
Before: SHRI ANIL CHATURVEDI, AM & SHRI VIKAS AWASTHY, JM
आदेश / ORDER
PER ANIL CHATURVEDI, AM :
This appeal filed by the assessee is emanating out of the order of the Commissioner of Income Tax – (Appeals) – Pune - 5, Pune dated 20.04.2018 for the assessment year 2013-14.
The relevant facts as culled out from the material on record are as under :-
Assessee is an individual and is having income from business activities of Toll Tax Commission from Cantonment Board. Assessee filed his return of income for A.Y. 2013-14 on 25.09.2013 declaring
total income of Rs.14,76,030/-. Thereafter, the case was selected for
scrutiny under CASS and notice u/s 143(2) of the Act was issued and
on 02.09.2014 and served upon the assessee. Thereafter, assessment
was framed u/s 143(3) of the Act vide order dt.25.02.2016 and the
total income was determined at Rs.18,03,730/-. Aggrieved by the
order of AO, assessee carried the matter before Ld.CIT(A), who vide
order dt.20.04.2018 (in appeal No.PN/CIT(A)-5/ITO Ward 7(3),
Pune/10544/2016-17) dismissed the appeal of assessee. Aggrieved by
the order of Ld.CIT(A), assessee is now in appeal and has raised the
following grounds :
“1. The order passed by the Hon. Commissioner of Income Tax (Appeals) is passed without giving an opportunity of being heard as the notice for hearing was neither received or accepted by the assessee. Just and proper relief be granted to the assessee in this respect. 2. The learned assessing officer erred in facts and circumstances of the case by treating Rs.327700/- as unexplained credit u/s 68 of the Income Tax Act and making addition thereof while concluding the assessment. Just and proper relief be granted to the assessee in this respect.”
Both the grounds being inter-connected are considered together.
Before us, at the outset, Ld.A.R. submitted that the Ld.CIT(A)
has dismissed the appeal of assessee holding that the appeal is
defective and infructuous on the reason of non-filing of grounds. He
submitted that assessee could not appear before Ld.CIT(A) as he did
not receive notice. He therefore submitted that the matter may be
remitted back to the file of Ld.CIT(A). He further undertook that
assessee will cooperate and shall furnish the required details as called
for by the authorities. Ld.D.R. on the other hand, submitted that
notice of hearing was sent to the assessee but it was returned un-
served by the Postal Authorities. He therefore submitted that in such
a situation, Ld.CIT(A) had no other option but to pass dismissal order.
We have heard the rival submissions and perused the material
on record. In the present case, the addition of Rs.3,27,700/- made by
AO is on account of unexplained credit u/s 68 of the Act. Aggrieved
by the order of AO, assessee carried the matter before Ld.CIT(A). We
find that Ld.CIT(A) has dismissed the appeal of assessee holding that
the appeal is defective and infructuous on the reason of non-filing of
grounds. It is assessee’s submission that notice was not received by
assessee from the office of Ld.CIT(A) and had an opportunity been
given, the assessee would have removed the defects in the appeal.
Before us, it is Ld.A.R.’s prayer that in the interest of justice, assessee
be granted one more opportunity and assessee will co-operate and file
the necessary details. Considering the aforesaid facts, we are of the
view that in the interests of justice and fair play, the assessee be given
one more opportunity to present his case before Ld.CIT(A). We
therefore remit the issue back to Ld.CIT(A) to decide the issue on
merits in accordance with law. Needless to state that Ld.CIT(A) shall
grant adequate opportunity of hearing to both the parties. Assessee is
also directed to promptly furnish all the details called for by the
authorities. In view of our decision to restore the issue to Ld.CIT(A),
we are not adjudicating on merits the grounds of the appeal raised by
the assessee. Thus, the grounds of assessee are allowed for
statistical purposes.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in open Court on 21st day of January, 2019.
Sd/- Sd/- (VIKAS AWASTHY) (ANIL CHATURVEDI) �या�यक सद�य / JUDICIAL MEMBER लेखा सद�य / ACCOUNTANT MEMBER
पुणे Pune; �दनांक Dated : 21st January, 2019. Yamini आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent 3. The PCIT-1, Nashik. 4 �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, “एक सद�य” / DR, ITAT, “SMC” Pune; 5. गाड� फाईल / Guard file.
आदेशानुसार/ BY ORDER
// True Copy //
व�र�ठ �नजी स�चव / Sr. Private Secretary आयकर अपील�य अ�धकरण ,पुणे / ITAT, Pune.