ASHOK APPAJI PATIL,BELGAUM vs. INTL. TAXATION WARD, PANAJI, PANAJI

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ITA 49/PAN/2025Status: DisposedITAT Panaji03 July 2025AY 2016-17Bench: SHRI PAVAN KUMAR GADALE (Judicial Member), SHRI G D PADMAHSHALI (Accountant Member)5 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal observed that the DRP did not provide adequate opportunity of hearing to the assessee, who was stationed on a ship, and failed to consider all submissions and evidences. Citing principles of natural justice, the Tribunal restored the matter concerning the addition under section 69A back to the DRP for a fresh examination, directing them to provide proper opportunity to the assessee.

What were the facts?

The assessee failed to file a return for A.Y. 2016-17. The AO, based on information about a property purchase of Rs. 1.60 crore, initiated reassessment proceedings and made an addition of Rs. 42,00,000/- under sections 69 and 69A for unexplained investments/credits. The Dispute Resolution Panel (DRP) partially sustained an addition of Rs. 10,00,000/- under section 69A, leading to a final assessment order.

What were the issues?

Whether the DRP erred in sustaining an addition under section 69A without providing adequate opportunity of hearing and considering all submissions and evidences, especially given the assessee's constraints of being stationed on a ship.

Which sections of the Income-tax Act were involved?

Section 144,Section 144C(13),Section 144C(5),Section 148,Section 143(2),Section 142(1),Section 69,Section 69A,Section 144C(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PANAJI

Hearing: 02.07.2025Pronounced: 03.07.2025

आदेशानुसार/ BY ORDER, स�या�पत ��त //True Copy// 1. ( Asst. Registrar)

ITAT, Panaji

Initial Date 1. Draft dictated on PS 2. Draft placed before author PS

3.

Draft proposed & placed before PS the second member 4. Draft discussed/approved by PS Second Member. 5. Approved Draft comes to the PS Sr.PS/PS 6. Kept for pronouncement on 7. File sent to the Bench Clerk 8. Date on which file goes to the AR 9. Date on which file goes to the Head Clerk. 10. Date of dispatch of Order. 11. Dictation Pad is enclosed 2. Other M

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