NAVANATH GOVINDRAO JADHAV,AHMEDNAGAR vs. INCOME-TAX OFFICER, WARD - 1, AHMEDNAGAR

ITA 347/PUN/2018Status: DisposedITAT Pune03 January 2019AY 2012-134 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found that the assessee had valid reasons for absence during assessment proceedings. Therefore, the impugned order was set aside and the matter was restored to the Assessing Officer for fresh assessment.

What were the facts?

The assessee filed an appeal with a significant delay, which was condoned due to the father's illness and eventual demise. The assessment was completed ex-parte under Section 144, with an addition for unexplained investment in property.

What were the issues?

Whether the ex-parte assessment completed under Section 144 was justified given the assessee's reasons for absence and whether the matter should be remanded for fresh assessment.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

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

Before: SHRI R.S. SYAL & SHRI VIKAS AWASTHY

For Appellant: Shri B.B. Mane

For Respondent: Shri M.K. Verma

आदेश / ORDER

PER R.S.SYAL, VP :

This appeal by the assessee arises out of the order passed by the CIT(A)-2, Pune on 18-07-2016 in relation to the Assessment Year 2012-13.

There is a delay of 473 days in the presentation of appeal. An affidavit has been filed explaining the reasons for

2 ITA No.347/PUN/2018 Navanath G. Jadhav

the delay. We are satisfied with such reasons. Accordingly,

the delay is condoned and the appeal is admitted for hearing.

On merits, the assessee is aggrieved by the completion of

assessment u/s. 144 of the Income-tax Act, 1961 (hereinafter

also called `the Act’) in which an addition of Rs.15,64,000/-

was made towards unexplained investment in purchase of

property, which came to be sustained by the ld. CIT(A).

We have heard both the sides and gone through the

relevant material on record. It is seen that the AO completed

the assessment u/s.144 of the Act. The assessee has given

reasons for his absence during the course of assessment

proceedings. In fact, the assessee’s father was suffering from

illness and eventually expired, which is a reason given by the

assessee for condonation of delay also. In our considered

opinion, the ends of justice would meet adequately, if the

impugned order is set-aside and the matter is restored to the

file of AO. We order accordingly and direct him to frame the

assessment afresh as per law after allowing reasonable

opportunity of hearing to the assessee.

3 ITA No.347/PUN/2018 Navanath G. Jadhav

In the result, the appeal is allowed for statistical purposes.

Order pronounced in the Open Court on 09th January, 2019.

Sd/- Sd/- (VIKAS AWASTHY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; �दनांक Dated : 09th January, 2019 सतीश आदेश क� क� क� �ितिलिप क� �ितिलिप �ितिलिप अ�ेिषत �ितिलिप अ�ेिषत अ�ेिषत/Copy of the Order is forwarded to: अ�ेिषत आदेश आदेश आदेश 1. अपीलाथ� / The Appellant; 2. ��यथ� / The Respondent; 3. आयकर आयु�(अपील) / The CIT (Appeals)-2, Pune The Pr.CIT-1, Pune 4. िवभागीय �ितिनिध, आयकर अपीलीय 5. अिधकरण, पुणे “SMC” / DR ‘SMC’, ITAT, Pune; 6. गाड% फाईल / Guard file. // True copy //

आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार आदेशानुसार

// True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune

ITA No.347/PUN/2018 Navanath G. Jadhav

Date 1. Draft dictated on 09-01-2019 Sr.PS 2. Draft placed before author 09-01-2019 Sr.PS 3. Draft proposed & placed JM before the second member 4. Draft discussed/approved JM by Second Member. 5. Approved Draft comes to Sr.PS the Sr.PS/PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. *

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