PRADEEP MADHUKAR TAMHANE, THANE V. DCIT CIR 3, THANE

ITA 1110/MUM/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 78754 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-05-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2001-2002
• Appeal Filed On: 08-02-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A C TEJPAL
• Assessee Lawyers: SUBODH RATNAPARKHI
• Keywords: Income from undisclosed sources
• Section: 147; 148; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, C BENCH MUM BAI BEFORE SHRI I.P. BANSAL, JM & SHRI N.K. BILLAIYA, AM ITA NO.1110/MUM/2013 (ASSESSMENT YEAR : 2001-02) PRADEEP MADHUKAR TAMHANE ROW HOUSE NO. 12, ETERNITY, KANAKIA SPECES, TEEN HAT NAKA, THANE (W) 400 604. VS. DY. COMMISSIONER OF INCOME TAX, CIRCLE-3, THANE. PAN NO. : ABTPT2416K ( APPELLANT ) .. ( RESPONDENT ) REVENUE BY : SHRI A.C. TEJPAL ASSESSEE BY : SHRI SUBODH RATNAPARKHI, CA DATE OF HEARING : 01.05.2014 DATE OF PRONOUNCEMENT : 01.05.2014 O R D E R PER N.K. BILLAIYA, AM 1. THIS APPEAL BY THE ASSESSEE IS PREFERRED AGAINST THE ORDER OF CIT(A)-1, THANE DT. 28.9.2012 PERTAINING TO A.Y. 2001-02. TH E MAIN GROUNDS OF APPEAL READS AS UNDER : 1A. THE HON. CIT(A) ERRED IN PASSING THE EX-PARTE O RDER DISMISSING THE APPEAL INSPITE OF ADMITTING IN THE APPEAL ORDER THAT THE NOTICES SENT TO THE APPELLANT FOR HEARING WERE RETURNED BACK UNSERVED AND ACCORDINGLY THE APPELLAN T WAS NEVER AWARE ABOUT THE DATE OF APPEAL HEARING BEFORE THE HON. CIT(A). 1B. THE APPELLANT PRAYS FOR SETTING ASIDE THE ORDER OF THE HON. CIT(A) AS (A) THE APPELLANT NEVER RECEIVED THE NOTICES OF APP EAL HEARINGS FIXED BEFORE THE HON. CIT(A). (B) THE HON. CIT(A) HAS DISMISSED THE APPEAL EX-PAR TE WITHOUT CONSIDERING THE MERITS OF THE CASE AND ACCORDINGLY HAS TAKEN A DECISION CO NTRARY TO THE DECISION OF THE 2 ITA NO. 1110/MUM/2013 HON. ITAT, AHMEDABAD IN THE CASE OF GUJARAT THEMIS BIOSYN LTD. VS JCIT, 74 ITD 339 (HYD). 2. WITHOUT PREJUDICE TO GROUND NOS. 1A & 1B, ON MER ITS, THE HON. CIT(A) ERRED IN NOT APPRECIATING THAT (I) THE NOTICE U/S 148 ISSUED ON 28.03.2008 WAS BA D-IN-LAW. (II) THE ASSESSMENT COMPLETED U/S 144 R.W.S 147 OF THE I.T. ACT 1961 WAS ALSO BAD- IN-LAW BEING VOID-AB-INITIO. 3. WITHOUT PREJUDICE TO GROUND NOS. 1A AND 1B ABOVE , ON MERITS, THE HON. CIT (APPEALS) ERRED IN CONFIRMING THE ADDITION OF RS.6,00,000/- A S ALLEGED CAPITATION FEES PAID OUT OF INCOME FROM UNDISCLOSED SOURCES. 2. AT THE VERY OUTSET, THE LD. COUNSEL FOR THE ASSE SSEE STATED THAT THE CIT(A) HAS DISMISSED THE APPEAL FOR NON-APPERANCE. IT IS THE SAY OF THE COUNSEL THAT NO NOTICE WAS SERVED UPON THE ASSESSEE, THEREFORE, ASS ESSEE COULD NOT ATTEND THE PROCEEDINGS BEFORE THE CIT(A). THE COUNSEL PRAYED THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO SUBSTANTIATE/DEF END HIS CASE. THE LD. DR DID NOT OBJECT TO THIS REQUEST OF THE COUNSEL. 3. WE HAVE CAREFULLY PERUSED THE ORDERS OF THE LOWE R AUTHORITIES. WE FIND THAT THE CIT(A) AT PARA 2 OF HIS ORDER HAS HIMSELF ADMIT TED THAT THE NOTICES WERE RETURNED BACK. WITHOUT GOING INTO THE MERITS OF TH E CASE, CIT(A) HAS DISMISSED THE APPEAL. 4. IN OUR CONSIDERED VIEW AND IN THE INTEREST OF JU STICE AND FAIR PLAY, THE ASSESSEE DESERVES ONE MORE OPPORTUNITY TO DEFEND HI S CASE. WE, THEREFORE, RESTORE THIS ISSUE TO THE FILE OF CIT(A). CIT(A) I S DIRECTED TO DECIDE THE APPEAL AFRESH. THE ASSESSEE IS DIRECTED TO ATTEND THE OFF ICE OF THE CIT(A) ON 18.6.2014 AND, THEREAFTER, WHENEVER CIT(A) ALLOWS HIM OPPORTU NITY OF BEING HEARD. THE ASSESSEE IS FURTHER DIRECTED TO FURNISH HIS LATEST ADDRESS SO THAT PROPER NOTICE CAN BE SERVED UPON HIM. THE ASSESSEE MUST PRESENT HIMSELF BEFORE CIT(A) ON 18.6.2014. 3 ITA NO. 1110/MUM/2013 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 01.05.2014. SD/- (I.P. BANSAL) SD/- (N.K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE : MUMBAI DATED : 01.05.2014 SSL, SPS COPY OF THE ORDER FORWARDED TO : BY ORDER, ( ASSTT. REGISTRAR) ITAT, MUMBAI 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A)-I, THANE. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. TRUE COPY