RUKAMINI DNYANOBA BHANUSE,MAHARASHTRA, PUNE vs. COMMISSIONER OF INCOME-TAX (APPEALS), NFAC

द्वधरध / Appearances Assessee by : Ms Shweta Joshi Revenue by : Mr Gaurav Singh सुनवाई की तारीख / Date of conclusive Hearing : 19/02/2024 घोषणा की तारीख / Date of Pronouncement : 19/02/2024 आदेश / ORDER Per G. D. Padmahshali, AM; This appeal is filed u/s 253(1)(a) of the Income Tax Act [‘the Act’] by the assessee challenging the order of National Faceless Appeal Centre, Delhi [‘NFAC’] DIN & Order ITBA/NFAC/S/250/2023-24/1053960663(1) dt. 26/06/2023 passed u/s 250 of the Act.

Rukamini Dnyanoba Bhanuse Vs ITO Ld. AO after recording the reasons and obtaining approval from competent authority invoked his jurisdiction u/s 147 of the Act to assess the aforestated as escaped income. In the event all notices including show-cause-notice issued to the assessee remained un-responded, the Ld. AO framed an assessment to the best of his judgement u/s 144 r.w.s. 147 of the Act and brought to tax the entire amount cash deposited into her SB a/c which she held jointly with her deceased husband.

2.2 When aforestated addition is assailed in an appeal before first appellate authority, the Ld. NFAC accorded as many as five opportunities of hearing vide notice dt. 05/02/2020, 03/03/2020, 25/01/20021, 17/05/2022 & 13/06/2023, however these remained futile. In absence of any representation or written submission, the Ld. NFAC echoed with the findings of Ld. AO and confirmed the addition.

2.3 Aggrieved assessee brought up this appeal challenging the addition on solitary ground of merits as spelt out in ground no 1.

Rukamini Dnyanoba Bhanuse Vs ITO the assessee maintains a joint saving bank account with Canara bank where assessee’s husband (now deceased) deposited aforestated cash which is claimed to have originally accrued/arisen to him out of sale of immovable property he owned. However whether such cash was part of full consideration of property sold and suffered a tax in the hands of her deceased husband is remained to be verified at both the stages below. In this facts & circumstances, we see reasonable force in the prayer of assessee seeking remand to the file of Ld. AO or Ld. NFAC. The Ld. DR on the other hand could rightly solidify the fact of nonappearance by the assessee and able to canvass positively to remand the matter back to the file of Ld. AO instead. Therefore, without offering any comment on the merits of the case, in the larger interest of justice, we deem it fit to remand the issue to the file of Ld. AO with a direction to adjudicate the same de-nova after according three effective opportunities to the appellant assessee.

-S/d- -S/d- PARTHA SARATHI CHOUDHURY G. D. PADMAHSHALI JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / PUNE ; ददनाांक / Dated : 19th day of February, 2024. आदेश की प्रनिनलनप अग्रेनषि / Copy of the Order forwarded to :

1. 1. अपीलाथी / The Appellant. 2. प्रत्यथी / The Respondent.

3. The CIT(A)-NFAC, Delhi (India) 4. The Concerned CIT (MH-India) 5. DR, ITAT, Bench ‘SMC’, Pune 6. गार्डफ़ाइल / Guard File. आदेशानुसार / By Order, वररष्ठ दनजी सदिव / Sr. Private Secretary आयकर अपीलीय न्यायादधकरण, पुणे / ITAT, Pune.

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