PRASHANT DNYANDEO VARAL,AHMED NAGAR vs. ITO, AHMED NAGAR

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ITA 601/PUN/2025Status: DisposedITAT Pune24 April 2025AY 2017-18Bench: Dr. MANISH BORAD (Accountant Member), MS. ASTHA CHANDRA (Judicial Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal noted that the lower authorities passed ex-parte orders. Therefore, to provide a fair opportunity to the assessee, the case was remanded to the CIT(A) for a fresh hearing on merits, with directions to provide a reasonable opportunity to present the case.

What were the facts?

The assessee's appeal against the order of CIT(A) pertained to Assessment Year 2017-18, challenging an ex-parte assessment order under Section 144. The CIT(A) order was also passed ex-parte as the assessee did not appear.

What were the issues?

Whether the ex-parte orders passed by the lower authorities were justified, and whether the assessee should be granted another opportunity to present their case.

Which sections of the Income-tax Act were involved?

Section 250,Section 144,Section 69A,Section 234B,Section 234C,Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SMC BENCH, PUNE

Before: Dr. MANISH BORAD & MS. ASTHA CHANDRA

For Respondent: Shri Akhilesh
Hearing: 24.04.2025

Assessee by : None Revenue by : Shri Akhilesh Srivastava, Additional CIT Date of hearing : 24.04.2025 Date of : 28.04.2025 pronouncement आदेश/ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER :

This appeal at the instance of assessee pertaining to Assessment Year 2017-18 is directed against the order passed by CIT(A) National Faceless Appeal Centre, (NFAC) Delhi u/s 250 of the Income-tax Act, 1961 dated 04.10.2024 which in turn is arising out of the Assessment Order passed u/s 144 dated 11.12.2019.

2. Assessee has raised following grounds of appeal:- 1. The learned CIT(A) make assessment at a total income of 14,51,920/-

2.

The learned CIT(A) made addition of 11,50,000/- stating the same as unexplained cash deposit in bank account under section 69A ignoring the fact that cash has been deposited out of the agriculture income of the assessee, which is exempted income under the act. Further assessee has not been given enough opportunity in terms of time to produce relevant documents.

3.

The Learned CIT(A) made addition of 3,31,922/- i.c. 8% of total credits of 41,49,025/- considering all bank deposits of the assessee ignoring the fact that total receipts or credits includes exempted agriculture income, inter-bank transactions and other non-income receipts.

4. That on the facts and circumstances and in law, levy of interest under section 234B and 234C is not correct. 5. The Appellant craves to reserve to itself the right to add, alter, amend, substitute, and withdraw the above and/or any grounds (s) of appeal at or before the time of hearing. 6. The learned CIT(A) made order U/S-250 in haphazard manner so that order can be made within time. Same can be seen in order U/S-250 where there multiple arithmetic mistakes.

3. None appeared on behalf of the assessee. With the assistance of Ld. DR and perusal of records, we observe that the order of the Assessing Officer (AO) is ex-parte framed u/s 144 of the Act wherein addition of Rs. 14,51,922/- has been made in the appeal filed by the assessee before Ld. CIT(A) challenging the addition made by Ld. A.O., there was no compliance resulting into the impugned ex-parte order.

4.

We have heard Ld. DR and perused the record placed before us. Considering the detail of facts and circumstances of the case and the ex-parte orders framed by the lower authorities, we deem it appropriate to provide one more opportunity to the assessee to go before Ld. CIT(A) for pleading its case on merits. Ld. CIT(A) is directed to give reasonable opportunity of hearing and framed the order as per the provisions of section 250(6) of the Act. Assessee is also requested to remain vigilant and if considered necessary may file the evidence for which Ld. CIT(A) shall call for a remand report from the Ld. Jurisdictional Assessing Officer (JAO) and then decide the appeal in accordance with law. Effective grounds of appeal raised by the assessee are allowed for statistical purposes.

5.

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

Order pronounced on this 28th day of April, 2025.

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