RANJEET GORAKH SALUNKHE,A/P- GHOTI KHURD vs. ACIT (CENTRAL CIRCLE) KOLHAPUR, KOLHAPUR

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ITA 153/PUN/2024Status: DisposedITAT Pune07 May 2024AY 2017-18Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)5 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issue to the file of the CIT(A) to grant one final opportunity to the assessee to substantiate their case. The assessee was directed to appear and submit details without seeking adjournments.

What were the facts?

The assessee was found carrying Rs. 51,86,300/- in cash, which was seized. The Assessing Officer added Rs. 4,86,300/- as unexplained money, representing the difference between the seized cash and the additional income disclosed by the assessee. The CIT(A) dismissed the appeal ex-parte due to the assessee's non-appearance.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal ex-parte, and if the assessee should be granted another opportunity to present their case before the CIT(A).

Which sections of the Income-tax Act were involved?

Section 69A,Section 153A,Section 143(2),Section 142(1),Section 132A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE

Before: SHRI R. K. PANDA & SHRI VINAY BHAMORE

For Appellant: Shri Pratik Sandhbhor
For Respondent: Shri Ajay Kumar Keshari

आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to:

1. 1. अपीलार्थी / The Appellant; प्रत्यर्थी / The Respondent 2.

3. The concerned Pr.CIT, Pune 4. DR, ITAT, ‘B’ Bench, Pune गार्ड फाईल / Guard file. 5. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अधिकरण ,पुणे / ITAT, Pune

S.No. Details Date Initials Designation 1 Draft dictated on 06.05.2024 Sr. PS/PS 2 Draft placed before author 06.05.2024 Sr. PS/PS Draft proposed & placed before the 3 JM/AM Second Member Draft discussed/approved by Second 4 AM/AM Member 5 Approved Draft comes to the Sr. PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr. PS/PS 7 Date of uploading of Order Sr. PS/PS 8 File sent to Bench Clerk Sr. PS/PS Date on which the file goes to the Head 9 Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order

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