ASHOK RAMCHANDRA PANSE,PUNE vs. INCOME TAX OFFICER WARD 12(1), PUNE
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Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE
Before: SHRI SATBEER SINGH GODARA & SHRI INTURI RAMA RAO
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1706/PUN/2024 �नधा�रण वष� / Assessment Year : 2012-13
Ashok Ramchandra Panse, Vs. ITO, Ward-12(1), 693, Sadashiv Peth, Pune Kumthekar Road, Pune – 411 030 Maharashtra PAN : ABKPP5474C Appellant Respondent
Assessee by : Shri Saurabh Patil Revenue by : Shri B.S. Rajpurohit Date of hearing : 26.09.2024 Date of pronouncement : 26.09.2024 आदेश / ORDER PER INTURI RAMA RAO, AM :
This is an appeal filed by the assessee directed against the order of National Faceless Appeal Centre, Delhi dated 21.06.2024 passed u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) for the assessment year 2012-13.
Briefly, the facts of the case are that the appellant is an individual, no regular return of income under the provisions of section 139(1) was filed for the A.Y. 2012-13. Based on the information that the appellant made cash deposit in savings bank account to the tune of Rs.31,70,000/-
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and also received contractual receipts of Rs.30,460/-, the Assessing Officer (AO) formed an opinion that income escaped assessment to income-tax. Statutory notices u/s.148/142(1) were issued to the appellant. The appellant neither complied with notice u/s.148 nor to notice u/s.142(1). In the circumstances, the Assessing Officer vide order dated 23.12.2019 was constrained to pass best judgment assessment u/s.144 r.w.s.147, bringing to tax the said sums as unexplained money u/s.69A of the Act/Income from Business or Profession” respectively.
Being aggrieved by the above additions, an appeal was filed before the CIT(A)/NFAC who vide impugned order dismissed the appeal in limine, without going into merits of the issues in appeal.
Being aggrieved, the appellant is in appeal before the Tribunal in the present appeal.
We heard the rival submissions and perused the material on record. It is an admitted position that the NFAC had dismissed the appeal of the appellant ex parte for non-prosecution. Further, it is a trite law that the NFAC should have dealt with the merits of the issue in appeal, even in the case of ex parte order. From the perusal of para 5.3 of the impugned order, it would reveal that the NFAC had not gone into the merits of the issue in appeal, merely dismissed the appeal for non- prosecution, which is contrary to the settled position of law. In this regard, reference is being made to a decision of the Hon’ble Bombay High Court in the case of Pr.CIT(Central) Vs. Premkumar Arjundas Luthra (HUF) Bombay)/[2017] 297 CTR 614 (Bombay) wherein it was held that CIT(A) is obliged to dispose of the appeal on merits. Therefore, we deem it proper to remit the matter to the file of
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CIT(A)/NFAC for de novo disposal of the issues in appeal on merit afresh after allowing reasonable opportunity to the appellant, in accordance with law. We order accordingly.
In the result, the appeal filed by the assessee stands partly allowed for statistical purposes.
Order pronounced on this 26th day of September, 2024.
Sd/- Sd/- (S.S.GODARA) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; �दनांक / Dated : 26th September, 2024. Satish आदेश क� �ितिलिप अ�ेिषत / Copy of the Order forwarded to : अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2. 3. The Pr.CIT concerned िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, “SMC” ब�च, 4. पुणे / DR, ITAT, “SMC” Bench, Pune. गाड� फ़ाइल / Guard File. 5. आदेशानुसार / BY ORDER,
// True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.
