Disallowance on account of unexplained cash deposits

The Income Tax Appellate Tribunal has allowed an appeal by an assessee concerning unexplained cash deposits. The assessee had appealed against disallowances made by the Assessing Officer, but the Commissioner of Income Tax (Appeals) dismissed the grounds ex-parte. The Tribunal noted that the assessee had been given multiple opportunities but could not present their case due to hospitalisation. In the interest of justice, the case has been remanded back to the CIT(Appeals) for a fresh hearing, with the assessee required to provide necessary evidence.

THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE
(Through Virtual Court)
BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER
AND
SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER

ITA No. 528/PUN/2018

Assessment Year : 2013-14

Tanaji Parilal Gawade
At Post. Gawadewadi Wadebolhai
Wagholi, Dist. Pune-412 207
PAN : AJIPG9156G

Appellant

vs

The Income Tax Officer,
Ward 12(4), Pune.

Respondent

Assessee by : None
Revenue by : Shri Sudhendu Das

Date of Hearing : 27.07.2021

Date of Pronouncement : 28.07.2021

ORDER

This appeal by the assessee is directed against the order dated 22.11.2017 passed by the Ld. CIT(Appeals)-5, Pune for the assessment year 2013-14.

2. The assessee has raised seven grounds amongst which the only issue emanates for our consideration is as to whether the Ld. CIT(Appeals) is justified in dismissing the grounds ex-parte of the assessee in the facts and circumstances of the case.

3.The assessee being not satisfied preferred an appeal before the Ld. CIT(Appeals). The assessee challenged all the disallowances made by the Assessing Officer in the First Appellate Proceedings by way of appeal instituted on 09.05.2016.

4. Before the Ld. CIT(Appeals), the first notice was issued on 24.07.2017 in respect of which the Ld. AR filed adjournment petition seeking time and from time to time adjournment petitions were filed stating the assessee was not available and he was hospitalized. Accordingly, the Ld. CIT(Appeals) has given many opportunities to the assessee but the assessee could not avail the same in prosecuting the grounds raised before it.

5.The Ld. DR did not report any objection in remanding the matter to the file of the Ld. CIT(Appeals). Therefore, in the facts and circumstances and in the interest of justice, we deem it appropriate to remand the matter to the file of the Ld. CIT(Appeals) for its fresh adjudication. The assessee shall file necessary evidences, if any, in support of its claim. Thus, grounds raised by the assessee are allowed for statistical purposes.

6.In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced on 28th day of July, 2021.

Please find attached the enclosed file for the full judgement