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Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE
Before: SHRI S.S. GODARA & DR. DIPAK P. RIPOTE
Assessee by Shri Prasanna L. Joshi Revenue by Shri S.P. Walimbe Date of hearing 27-06-2022 Date of pronouncement 30-06-2022 आदेश / ORDER PER S.S. GODARA, JM :
This assessee‟s appeal for AY 2013-14 arises against the CIT(A), Pune-3‟s order dated 25-04-2018 passed in case No. CIT(A), Pune- 3/10100/2016-17 involving proceedings under Section 143(3) of the Income Tax Act, 1961, in short „the Act‟.
Heard both the parties. Case file perused.
The assessee pleads the following substantive grounds in the instant appeal:
1 On the facts and in the circumstances of the case, all three notices for hearing of appeal issued by the office of the Ld. CIT(A)-3, Pune, contained a different address at which appellant no longer resided hence appellant was prevented by sufficient cause for not appearing before the Ld. CIT(A). 2 On the facts and in the circumstances of the case, documents supporting credit worthiness of the two lenders who had lent Rs 5 lakhs each to the appellant and which documents were sought to be admitted before Ld. CIT(A), be admitted so as to correctly assess appellant's income. 3 On the facts and in the circumstances of the case, it may be held that the addition to Total Income of Rs 10 lakhs made u/s 68 by the Ld. ACIT but confirmed u/s 69A by the CIT(A) be deleted.
It emerges at the outset that the CIT(A)‟s lower appellate order under challenge affirming the Assessing Officer‟s action making section 68 unexplained cash credit addition, has been passed ex-parte.
Mr. S.P. Walimbe vehemently argued in light of CIT(A)‟s detailed discussion in para 5 page 3 that he had issued six hearing notices to the assessee. We do not see any indication of the actual service of any of the said six corresponding notices on the assessee. Be that as it may, we are of the opinion in this factual position that larger interest of justice would be met in case the assessee is afforded one more innings before the learned CIT(A) subject to the condition that it shall be assessee‟s risk and responsibility only to file and prove all the supportive evidence within three effective opportunities of hearing in consequential proceedings. Ordered accordingly.
This assessee‟s appeal is allowed for statistical purposes in above terms.
Order pronounced in the Open Court on 30th June, 2022.
Sd/- Sd/- (DIPAK P. RIPOTE) (S.S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे Pune; ददिधांक Dated : 30th June, 2022 GCVSR आदेश की प्रतिलिपि अग्रेपिि/Copy of the Order is forwarded to: अपीऱधर्थी / The Appellant; 1. प्रत्यर्थी / The Respondent; 2. 3. The CIT(A), Pune-3 4. The Pr.CIT-2, Pune विभागीय प्रविविवि, आयकर अपीलीय अविकरण, पुणे “A” / 5. DR „A‟, ITAT, Pune 6. गार्ड फाईल / Guard file आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अविकरण ,पुणे / ITAT, Pune
Date 1. Draft dictated on 27-06-2022 Sr.PS 2. Draft placed before author 28-06-2022 Sr.PS 3. Draft proposed & placed before the JM second member 4. Draft discussed/approved by Second JM Member. 5. Approved Draft comes to the Sr.PS/PS Sr.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.