Mahesh Kumar Ambhagole, Hyderabad V. ITO, Ward-72(3) , New Delhi

ITA 1100/DEL/2022

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 4527 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 18-05-2022
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Keywords: Unexplained expenditure; Salary income; Opportunity of being heard; Corroborative evidences
• Section: 147; 144; 69C

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘SMC’ NEW DELHI SHRI SAKTIJIT DEY, JUDICIAL MEMBER ITA No.1100/Del/2022 Assessment Year: 2012-13 Mahesh Kumar Ambhagole, N. No. 1-1-21/19A, Ambika Nilayam, Hydernagar, Ram Naresh Nagar, Kukatpally, Hyderabad, Talengana PIN: 500072 Vs. ITO, Ward-72(3), New Delhi PAN :AJNPA0876C (Appellant) (Respondent) ORDER This is an appeal by the assessee against order dated 21.03.2022 passed by the National Faceless Appeal Centre, (NFAC), Delhi for the assessment year 2012-13. 2. I have heard Shri Y.V. Bhanu Narayan Rao, learned Authorized Representative of the assessee and Shri Om Parkash, learned Departmental Representative. Appellant by Shri Y.V. Bhanu Narayan Rao, FCA Respondent by Shri Om Parkash, Sr. DR Date of hearing 19.07.2022 Date of pronouncement 22.07.2022 2 ITA No.1100/Del./2022 3. The basic grievance of the assessee is, he was not given reasonable opportunity of being heard either by the Assessing Officer or by the first appellate authority. Thus, learned authorized representative submitted that issues may be restored back to the Assessing Officer for de novo adjudication. 4. Learned Departmental Representative did not express any serious objection to assessee’s request. 5. Having considered rival submissions, I find, due to non- appearance of assessee, for whatsoever may be the reason, the Assessing Officer proceeded to complete the assessment under Section 144 read with section 147 of the Act to the best of his judgment. Whereas, assessee’s appeal was decided by NFAC. It is observed, while completing the assessment, the Assessing Officer had made the following additions: i) Unexplained money under Section 69A: Rs.16,02,250 ii) Income from salary: Rs. 7,47,258 iii) Unexplained expenditure under Section :Rs.12,03,903 69C of the Act. 3 ITA No.1100/Del./2022 6. On perusal of the respective order of the departmental authorities, it is evident, the additions were made and sustained purely due to lack of supporting evidence furnished by assessee. 7. Considering the fact that the additions made are of the nature, which require the assessee to explain the source, in my considered opinion, assessee deserves an opportunity to establish his case through supporting evidence. Accordingly, I set aside the impugned order of the first appellate authority and restore the issues relating to the additions contested in the present appeal back to the Assessing Officer for de novo adjudication after affording due opportunity of hearing to the assessee. Further, assessee is directed to comply with the queries to be made by the Assessing Officer and cooperate in finalize the proceedings. Grounds are allowed for statistical purposes. 8. In the result, the appeal is allowed for statistical purposes. Order pronounced in the open court on 22 nd July, 2022. Sd/- (SAKTIJIT DEY) JUDICIAL MEMBER Dated: 22 nd July, 2022. Mohan Lal 4 ITA No.1100/Del./2022 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi Sl. No. Particulars Date 1. Date of dictation (Order drafted through Dragon software): 19.07.2022 2. Date on which the draft of order is placed before the Dictating Member: 20.07.2022 3. Date on which the draft of order is placed before the other Member: 4. Date on which the approved draft of order comes to the Sr. PS/PS: 21 .07.2022 5. Date of which the fair order is placed before the Dictating Member for pronouncement: 21 .07.2022 6. Date on which the final order received after having been singed/pronounced by the Members: 22.07.2022 7. Date on which the final order is uploaded on the website of ITAT: 22.07.2022 8. Date on which the file goes to the Bench Clerk 22.07.2022 9. Date on which files goes to the Head Clerk: 10. Date on which file goes to the Assistant Registrar for signature on the order: 11. Date of dispatch of order: