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Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE
Before: SHRI R.S. SYAL & SHRI VIKAS AWASTHY
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. *