BABA SHIVAJI KHAWALE,PUNE vs. INCOME TAX OFFICER WARD 8(3), PUNE

Since the identical facts and common issues are involved in the above appeals of the appellant, we proceed to dispose of the same by this common order. For the sake of convenience and clarity, the facts relevant to the appeal of the appellant in are stated herein.

Briefly, the facts of the case are that the appellant is an individual who is engaged in the business of scrap material. The appellant did not file any Return of Income under the provisions of section 139(1) of the Act. Based on information available with the Department that the appellant deposited cash of Rs.40,94,570/- with Shri Renukamata Multi State Urban Cooperative Credit Society, the Assessing Officer formed an opinion that income escaped assessment to tax. Accordingly issued notice u/s.148. The appellant neither complied to the notice u/s.148 nor to the notices issued u/s.142(1). In the circumstances, the AO was constrained to complete the assessment u/s.144 r.w.s147 of the Act after making addition of Rs.40,97,570/- as unexplained money. Thereafter, the AO levied penalty of Rs.10,000/- u/s.271(1)(b) of the Act.

Being aggrieved by the above penalty order, an appeal was filed before the ld. CIT(A)/NFAC who vide impugned order confirmed the action of the AO.

Being aggrieved, the appellant is in appeal before the Tribunal in the present appeal.

The ld. AR submits that the appellant could not cause any appearance before the authorities as the communication of hearing notices u/s.142(1) were sent on e-mail vijayjadhav1255@gmail.com which is unrelated to the appellant. He, therefore, prayed for an opportunity to the appellant by remanding the matter to the file of ld.CIT(A)/NFAC.

On the other hand, the ld. DR has no serious objection for remanding the matter to the file of CIT(A)/NFAC for denovo adjudication.

We heard both the sides and carefully examined the facts of the case. Admittedly, the appellant could not cause any appearance before the authorities which led to dismissal the appeal ex parte. The appellant vide grounds of appeal assailed that the notices were sent on the email id which is unrelated to the appellant. In the circumstances and in the interest of justice, we deem it proper to remit the issue to the file of ld. CIT(A)/NFAC for denovo disposal of appeal in accordance with law after affording due opportunity of hearing to the appellant. We order accordingly.

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

The facts and issues stated in ITA No. 843/PUN/2024. Therefore, the finding given in equally holds good for the appeal ITA No. 843/PUN/2024.

To sum up, both the appeals of the assessee are partly allowed for statistical purposes.