Income Tax Appellate Tribunal - Panji
Digambar Dnyandeo Patil,, Pune vs Deputy Commissioner Of Income-Tax,, on 17 January, 2018
आयकर अपील
य अ धकरण] पण
ु े यायपीठ "ए" पण
ु े म
IN THE INCOME TAX APPELLATE TRIBUNAL
PUNE BENCH "A", PUNE
BEFORE MS. SUSHMA CHOWLA, JM AND
SHRI ANIL CHATURVEDI, AM
आयकर अपील सं
. / ITA No.1607/PUN/2015
नधा रण वष / Assessment Year : 2009-10
Digambar Dnyandeo Patil, .......... अपीलाथ /
Flat No.1, Plot No.15,
Appellant
SDC, Sector No.25,
Krishna Park Apartment,
Opp. Vasu's Restaurant,
Nigidi, Pune - 411044.
PAN : ABNPP0059N.
बनाम v/s
The Dy. Commissioner of Income Tax, .......... यथ /
Central Circle 2(1), Pune.
Respondent
अपीलाथ क ओर से / Appellant by : None
यथ क ओर से / Respondent by : Shri Ajay Modi, JCIT.
सन
ु वाई क तार ख / घोषणा क तार ख /
Date of Hearing : 10.01.2018 Date of Pronouncement: 17.01.2018
आदे श / ORDER
PER ANIL CHATURVEDI, AM :
This appeal filed by the assessee is emanating out of the order of Commissioner of Income Tax (A) - 12, Pune dt.18.09.2015 for the assessment year 2009-10.
2. The relevant facts as culled out from the material on record are as under :-
2.1 Assessee is an individual and is stated to be Developer, Builder and Contractor. Assessee filed his return of income for 2 A.Y. 2009-10 on 20.06.2011 disclosing income of Rs.3,58,770/-.
On 20.06.2011 assessee was intercepted at Pune Airport for having unexplained cash of Rs.25,00,000/-. Thereafter, a requisition was issued and the cash was seized. Thereafter a notice u/s 153A was issued on 22.05.2012 and in response to which, assessee filed his return of income on 29.08.2012 disclosing income of Rs.3,58,770/-. Thereafter, the case was taken up for scrutiny and assessment was framed u/s 153(A) r.w.s. 143(3) of the Act vide order dt.27.03.2014 and the total income was determined at Rs.3,36,19,918/-. Aggrieved by the order of AO, assessee carried the matter before Ld.CIT(A), who vide order dt.18.09.2015 (in appeal No.PN/CIT(A)-12/DCIT, Cent Cir-2(1) Pune/39,43/2014-15) dismissed the appeal of the assessee. Aggrieved by the order of Ld.CIT(A), assessee is now in appeal before us and has raised the following ground :-
"On the facts and circumstances of the case and in law the Honourable CIT (Appeals) - 12, Pune erred in confirming the disallowance of expenses of Rs.18,79,928/- incurred by the appellant for clearing the title in the plot of land situated at S.No.180/1, Akurdi without appreciating the facts of the case in proper perspective. The appellant hereby prays that the additions may please be deleted."
3. The case file reveals that on earlier occasion also the case was adjourned as none appeared on behalf of the assessee and the notice for the present hearing was issued to the assessee on 01.11.2017. On the date of present hearing also since none appeared, we proceed to dispose of the appeal ex-parte qua the assessee on the basis of material on record and after hearing the Ld.D.R. 3
4. During the course of assessment proceedings AO noticed that assessee had claimed receipt of Rs.4,01,00,000/- on account of sale of land against which assessee has claimed expenditure of Rs.73,44,928/-. The assessee was asked to identify the beneficiaries and prove the expenditure of Rs.73,44,928/-. AO noted that assessee could identify beneficiaries for only Rs.54,65,000/- and could not identify the beneficiary for expenses to the tune of Rs.18,79,928/-. AO therefore held that since assessee could not identify the beneficiaries and services rendered by them, the claim of expenditure of Rs.18,79,928/- cannot be allowed. He accordingly disallowed the expenses. Aggrieved by the order of AO, assessee carried the matter before Ld.CIT(A). The perusal of the Ld.CIT(A) order reveals that since assessee had failed to furnish the details, the order of AO was upheld. Aggrieved by the order of Ld.CIT(A), assessee is now in appeal before us.
5. Before us, Ld.D.R. submitted that since the assessee has not produced any evidence about the expenses, the AO was fully justified in making the addition.
6. We have heard the Ld.D.R. and perused the material on record. The claim of assessee for expenses was dismissed by AO as assessee could not produce the details of beneficiaries and expenses and the order of AO was also upheld by Ld.CIT(A). Before us in the grounds it is assessee's contention that the expenses have been incurred for clearing the title of the plot situated in Sy.No.180/1, Akudi. It is a fact that before lower 4 authorities, assessee has not filed the necessary details. At the same time, it is also not disputed by Revenue that assessee is engaged as Developer, Builder and Contractor and out of the total expenses of Rs.73,44,928/- that was incurred by assessee, AO had allowed expenses of Rs.54,65,000/-. Considering the aforesaid facts and in the interests of justice, we feel that the assessee be granted one more opportunity to produce the necessary evidence before the AO to prove his contentions. We therefore restore the issue back to the file of AO to decide the issue afresh with respect to disallowance of Rs.18,79,928/-. We also direct the assessee to produce the necessary details to the satisfaction of the AO. In case assessee fails to furnish the necessary evidence, AO shall be free to proceed on the basis of material on record. Thus, the ground of the assessee is allowed for statistical purposes.
7. In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced on 17th day of January, 2018.
Sd/- Sd/-
(SUSHMA CHOWLA) (ANIL CHATURVEDI)
या यक सद!य / JUDICIAL MEMBER लेखा सद!य / ACCOUNTANT MEMBER
पुणे Pune; दनांक Dated : 17th January, 2018. Yamini 5 आदे श क# $ त&ल'प अ(े'षत/Copy of the Order forwarded to :
1. अपीलाथ / The Appellant
2. यथ / The Respondent
3. CIT(A)-12, Pune.
4. Pr.CIT, Central, Pune.
5. #वभागीय &त&न'ध, आ यकर अपील य अ'धकरण, "ए" / DR, ITAT, "A" Pune;
6. गाड. फाईल / Guard file.
आदे शानस ु ार/ BY ORDER,स या // / TRUE COPY / / //// True Copy // व0र1ठ &नजी स'चव / Sr. Private Secretary आ यकर अपील य अ'धकरण ,पण ु े / ITAT, Pune.