PRAVIN VASANT SALUKHE,LOTE KHED vs. ITO, RATNAGIRI WARD, RATNAGIRI
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Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE
Before: SHRI INTURI RAMA RAO & SHRI PARTHA SARATHI CHAUDHURY
PER INTURI RAMA RAO, AM:
This is an appeal filed by the assessee directed against the
order of CIT(A) in National Faceless Appeal Centre, Delhi dated
04-10-2023 u/s.250 of the Income Tax Act, 1961 (‘the Act’) for the
Assessment Year 2017-18.
When the appeal was called on, none appeared on behalf of
the appellant despite due service of notice of hearing. After hearing
the ld. DR and perusing the material on record, we proceed to
dispose of the appeal ex parte qua the appellant.
ITA No.1083/PUN/2023
Briefly, the facts of the case are that the appellant is an
individual carrying on the business of Sweet Mart and General
Stores and working as Domestic Money Transfer Agent. The
appellant did not file any return of income for the assessment year
under consideration. On the basis of data analytics and information
gathered during the online verification under “Operation Clean
Money”, the Income-tax Department gathered a list of assessees’
who deposited substantial cash in bank accounts. In the said
process, it was observed that the appellant deposited cash to the tune
of Rs.23,76,125/- during demonetization period. Notices were sent
through ITBA portal. However, the appellant did not respond to the
various notices issued. In the absence of any response from the
appellant, the AO in the assessment order dated 01-12-2019 passed
u/s.144 of the Act determined the total income at Rs.54,55,250/-.
Against the above assessment order, an appeal was filed
before the NFAC, who vide impugned order dismissed the appeal of
the appellant.
Being aggrieved by the order of NFAC, the appellant is in
appeal before the Tribunal.
ITA No.1083/PUN/2023
Heard the ld. DR and perused the relevant material on record.
We find the NFAC had proceeded to dispose of appeal without
discussing the factual background of the additions made by the
Assessing Officer and as well as without referring to the legal
position applicable to the facts of the case, in our considered
opinion the approach adopted by the NFAC does not exhibit that the
NFAC had applied mind to the facts of the present case and arrived
at a conclusion. Therefore, it cannot be termed that the order passed
by the NFAC is on merits. Thus, the order passed by the NFAC is
hereby set-aside and remanded to the file of the NFAC with a
direction that the issue in appeal should be adjudicated de novo in
accordance with law after affording reasonable opportunity of being
heard to the assessee. Accordingly, the grounds of appeal filed by
the assessee stand partly allowed.
In the result, the appeal of the assessee stands partly allowed
for statistical purposes. Order pronounced on this 28th day of February, 2024.
Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; �दनांक / Dated : 28th February, 2024 Satish
ITA No.1083/PUN/2023
आदेश क� �ितिलिप अ�ेिषत / Copy of the Order forwarded to : अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, “B” ब�च, 3. पुणे / DR, ITAT, “B” Bench, Pune. गाड� फ़ाइल / Guard File. 4.
आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune
