PRESHIT KRISHAN MHATRE,RAIGARH vs. ASSESSING OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE

Cash deposit aggregating to Rs.2,00,000/- or more with a Banking Company (Rs.5,01,260/-)

TDS return other interest (section 194A) – Rs.34261/-

He therefore, reopened the case of the assessee after recording satisfaction as per the provisions of section 147 of the Act and accordingly, notice u/s 148 of the Act dated 19.03.2020 was issued and served on the assessee. Since the assessee did not file any return in response to the notice u/s 148 of the Act, the Assessing Officer issued a notice u/s 142(1) of the Act on 30.12.2020. Again, there was non- compliance from the side of the assessee for which fresh notices were issued. Since there was consistent non-compliance from the side of the assessee, the Assessing Officer, after analyzing the details obtained from the bank u/s 133(6) of the Act, determined the total income of the assessee at Rs.28,42,901/- by making the following additions:

Since the assessee despite number of opportunities granted by the Ld. CIT(A) / NFAC did not file any submission and was seeking adjournments under some pretext or the other, the Ld. CIT(A) / NFAC dismissed the appeal filed by the assessee and thereby sustained the various decisions made by the Assessing Officer.

Aggrieved with such order of the Ld. CIT(A) / NFAC, the assessee is in appeal before the Tribunal.

The Ld. Counsel for the assessee submitted that the assessee is a reseller of milk and milk products which are daily use items and is not well conversant with the complex income tax proceedings. He submitted that in the interest of justice, the assessee should be given an opportunity to substantiate his case by filing the requisite details before the Assessing Officer.

The Ld. DR on the other hand referring to the orders of the Assessing Officer and the Ld. CIT(A) / NFAC, submitted that the assessee is a consistent non-complier to the statutory notices issued by the Assessing Officer as well as the 4 Ld. CIT(A) / NFAC, therefore, the order of the Ld. CIT(A) / NFAC dismissing the appeal should be upheld.

We have heard the rival arguments made by both the sides, perused the orders of the Assessing Officer and Ld. CIT(A) / NFAC and the paper book filed on behalf of the assessee. It is an admitted fact that due to non filing of the return in response to the notice u/s 148 of the Act and non compliance from the side of the assessee to the statutory notice issued u/s 142(1) of the Act, the Assessing Officer completed the assessment u/s 144 of the Act by making various additions, the details of which have already been reproduced in the preceding paragraphs. We find before the Ld. CIT(A) / NFAC also there was non-compliance from the side of the assessee for which he dismissed the appeal filed by the assessee and thereby sustained the various additions made by the Assessing Officer. It is the submission of the Ld. Counsel for the assessee that in the interest of justice, the assessee should be given an opportunity to substantiate his case by filing the requisite details before the Assessing Officer. Considering the totality of the facts of the case and in the interest of justice, we deem it proper to restore the issue to the file of the Assessing Officer with a direction to grant one final opportunity to the assessee to substantiate his case by filing the requisite details and decide the issue as per fact and law. The assessee is also hereby directed to make his submissions, if any, before the Assessing Officer on the appointed date without seeking any adjournment under any pretext, failing which the Assessing Officer is 5 at liberty to pass appropriate order as per law. We hold and direct accordingly. The grounds raised by the assessee are accordingly allowed for statistical purposes.

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

अपीलार्थी / The Appellant; 2. प्रत्यर्थी / The Respondent

4. The concerned Pr.CIT, Pune DR, ITAT, ‘SMC’ Bench, Pune 5. गार्ड फाईल / Guard file.