SHIVAM BALIRAM THAKARE,NASHIK vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, NASHIK
आयकर अपीलीय अिधकरण ”एस एम सी” Ɋायपीठ पुणेमŐ।
IN THE INCOME TAX APPELLATE TRIBUNAL
PUNE BENCHES “SMC” :: PUNE
BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER
AND SHRI VINAY BHAMORE, JUDICIAL MEMBER
आयकर अपील सं. / ITA No.823/PUN/2025
िनधाᭅरण वषᭅ / Assessment Year: 2020-21
Shivam Baliram Thakare,
Plot No.11, Kishor Nagar, Near
Rane Nagar, Mumbai Agra
Highway, Maharashtra-422009. V s
Assessment Unit, Income
Tax Department.
PAN: ALHPT9848G
Appellant/ Assessee
Respondent / Revenue
Assessee by Ms. Archana Sunil Chaudhari –FCA &
Shri Sakaldeo P. Padmakar – Advocate
– AR’s
Revenue by Shri Rajesh Haladkar – Addl.CIT(DR)
Date of hearing
24/06/2025
Date of pronouncement 29/07/2025
आदेश/ ORDER
PER DR. DIPAK P. RIPOTE, AM:
This is an appeal filed by Assessee against the order of ld.Commissioner of Income Tax(Appeal)[[NFAC], passed under section 250 of the Income Tax Act, 1961 for the A.Y.2020-21 dated
09.07.2024, emanating from order u/s.143(3) read with section 144B
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of the Income Tax Act, 1961, dated 19.09.2022. The Assessee has raised following grounds of appeal :
“GROUNDS OF APPEAL
Ground 1 U/s 37 - Dismissal of appeal against the disallowances of loss of Rs. 1774072/-.
On the facts and in the circumstances of the case and in the law, the lower authority is not Justified in dismissing the ground of appeal for relief on account of loss suffered by the appellant assessee.
Tax Effect: Rs 3917229/-
Ground-2 3 68-Dismissal of appeal against the disallowances of Unsecured Loans of Rs.2498126/-
On the facts and in the circumstances of the case and in the law, the lower authority is not Justified in dismissing the ground of appeal for relief against the addition of Unsecured Loan Rs 2498126/-despite the documentary evidences of such unsecured loans.
Tax Effect: Rs 4514029/-“
Submission of ld.AR :
Ld.AR for the Assessee filed a petition for admission of additional evidence. Ld.AR filed a paper book containing 87 pages along with additional evidence from page no.1 to 63. Ld.AR explained that Assessee was not given sufficient opportunity to file the details. Hence, there was sufficient cause for not filing these details during assessment proceedings. Ld.AR submitted that additional evidence may kindly be admitted.
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2.1 Ld.AR submitted that in this case, Assessee had filed Return of Income on 15.01.2021. Assessee’s case was selected for scrutiny and assessee had made submissions before the Assessing Officer.
Ld.AR invited our attention to page no.71 to 79 of the paper book which is titled as “Show cause Notice as to why the proposed variation should not be made”, dated 27.03.2022. Ld.AR read out the show cause notice wherein, the Assessing Officer(AO) has finally accepted the Return Income. Ld.AR submitted that in response to this show cause notice dated 27.03.2022, wherein, AO has proposed NIL addition. Assessee filed a reply electronically accepting the said Draft Assessment Order proposing the Acceptance of Return of Income. Ld.AR further submitted that after submitting the said reply, Assessee believed that his assessment order has been finalized accepting the Return Income. However, for Assessee’s utter surprise, revised show cause notice was issued on 29.08.2022 asking the assessee to file the submission on or before
05.09.2022. Ld.AR submitted that on 05.09.2022, Assessee tried to submit the details, but there was a technical glitch, hence, Assessee submitted those details on the grievance portal. Copy of the said
Screenshot is page no.64 to 66 of the paper book. Therefore, ld.AR
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submitted that these documents are not actually additional evidences as they were filed on Grievance Portal. Therefore, ld.AR submitted that Assessee had made all efforts to reach out to the Assessing
Officer.
2 Ld.AR submitted that ld.CIT(A) has also not considered the submission of the Assessee and merely confirmed the additions.
3 Ld.AR submitted that Assessee may be provided one more opportunity in the light of the additional evidences filed before this Tribunal.
Submission of ld.DR :
Ld.DR for the Revenue relied on the order of the Assessing Officer and ld.CIT(A).
Findings &Analysis :
We have heard both the parties and perused the records. Admittedly, Return of Income was filed for A.Y.2020-21 on 15.01.2021. Notice u/s.143(2) was issued on 29.06.2021. 4.1 We have perused the “Show cause Notice as to why the proposed variation should not be made” having DIN
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No.ITBA/AST/F/143(3)(SCN)/2021-22/1041742939(1) dated
27.03.2022, which is at page no.71 to 79 of the paper book. In the said show cause notice, the Assessing Officer[NFAC] has reproduced the submission filed by the Assessee and finally in para
8 wrote as under :
“In view of the facts and circumstances based on the submission uploaded by the assessee, it is concluded that no income adjustment is required therefore the Return of Income is accepted.”
It is also noted that Assessee had filed reply to the said show cause notice accepting the Assessment Order accepting Return of Income. However, it is mentioned in the assessment order that a revised show cause notice was issued on 29.08.2022 asking the Assessee to submit the reply on or before 05.09.2022. It is mentioned in the assessment order that no reply was filed. Accordingly, Assessment Order was passed assessing the total income at Rs.39,17,229/-. However, we have perused the submission of the assessee and it is observed that Assessee had tried to file reply in response to the notice dated 29.08.2022 and due to technical reasons, Assessee could not file it. Therefore, Assessee filed it on grievance portal. The said submission along with the e- Acknowledgment is in the paper book.
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6. In these facts and circumstances of the case, we are convinced that additional evidence needs to be admitted. Accordingly, we admit the additional evidence filed by the assessee. Since these documents have not been perused by the Assessing Officer as mentioned by Assessing Officer in the assessment order, in the interest of justice, we set-aside the Assessment Order to the Assessing Officer for denovo adjudication. The Assessing Officer shall provide opportunity of being heard to the assessee. The Assessee shall file necessary documents before the Assessing
Officer. Accordingly, grounds of appeal raised by the assessee are allowed for statistical purpose.
We have studied the condonation petition and noted that there was sufficient cause. Hence, the Delay is condoned.
In the result, appeal of the assessee is allowed for statistical purpose. Order pronounced in the open Court on 29 July, 2025. VINAY BHAMORE
Dr.DIPAK P. RIPOTE
JUDICIAL MEMBER
ACCOUNTANT MEMBER
पुणे / Pune; ᳰदनांक / Dated : 29 July, 2025/ SGR
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आदेशकᳱᮧितिलिपअᮕेिषत / Copy of the Order forwarded to :
1. अपीलाथᱮ / The Appellant.
2. ᮧ᭜यथᱮ / The Respondent.
3. The CIT(A), concerned.
4. The Pr. CIT, concerned.
5. िवभागीयᮧितिनिध, आयकर अपीलीय अिधकरण, “एस एम सी” बᱶच,
पुणे / DR, ITAT, “SMC” Bench, Pune.
6. गाडᭅफ़ाइल / Guard File.
आदेशानुसार / BY ORDER,
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Senior Private Secretary
आयकर अपीलीय अिधकरण, पुणे/ITAT, Pune.