BHARTHI BHASKAR SHENOY, NAVI MUMBAI V. ITO 28(1)(2), MUMBAI

ITA 1309/MUM/2017

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 8040 (ITAT-MUMBAI)
• Duration Of Justice: 9 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 23-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N HEMALATHA
• Keywords: Additional evidence

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH SMC, MUMBAI BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER ITA NO.1309/M/2017 ASSESSMENT YEAR: 2009-10 MRS. BHARATHI BHASKAR SHENOY, A-702, 7 TH FLOOR, RADHIKA APARTMENT, TWIN CITY CHS, SECTOR-17, VASHI, NAVI MUMBAI 400 703 PAN: BMCPS 7452P VS. ITO-28(1)(2), MUMBAI (APPELLANT) (RESPONDENT) PRESENT FOR: ASSESSEE BY : SHRI DEVENDRA JAIN, A.R. REVENUE BY : SHRI N. HEMALATHA, D.R. DATE OF HEARING : 06.11.2017 DATE OF PRONOUNCEMENT : 11.12.2017 O R D E R PER D.T. GARASIA, JUDICIAL MEMBER: THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESS EE AGAINST THE ORDER DATED 03.01.2017 OF THE COMMISSIONER OF I NCOME TAX (APPEALS) [HEREINAFTER REFERRED TO AS THE CIT(A)] R ELEVANT TO ASSESSMENT YEAR 2009-10. 2. DURING THE COURSE OF HEARING, THE LD. A.R. HAS F ILED THE APPLICATION FOR SUBMITTING THE ADDITIONAL EVIDENCE IN RESPECT OF SOURCE OF THE DEPOSIT AND ASSESSEE HAS FILED THIS E VIDENCE BY WAY OF PAPER BOOK BEFORE ME. THE LD. A.R. SUBMITTED THAT THIS ADMISSION WHICH GOES TO THE ROUTE OF THE CASE. THEREFORE, IT MAY BE ADMITTED AND THESE PAPERS WERE NOT ADMITTED BEFORE THE AO AN D THE LD. CIT(A), THEREFORE ASSESSEE MAY BE PERMITTED TO FILE THE SAME. ITA NO.1309/M/2017 MRS. BHARATHI BHASKAR SHENOY 2 3. HAVING HEARD BOTH THE PARTIES, I AM OF THE VIEW THAT THIS IS AN ADDITIONAL EVIDENCE WHICH GOES TO THE ROUTE OF THE CASE VIZ. STATEMENT OF TERM DEPOSIT FROM THE BANK, CONFIRMATION LETTER FROM THE BANK, BANK STATEMENT AND AFFIDAVIT FROM BROTHER OF THE AS SESSEE. THEREFORE, IF THIS DOCUMENTARY EVIDENCE IS TO BE CONSIDERED TH EN ASSESSEE WILL HAVE A BETTER CASE. THEREFORE, I ALLOW THE SAME. 4. AS I HAVE ADMITTED THE ADDITIONAL EVIDENCE WHICH GOES TO THE ROUTE OF THE CASE, I RESTORE THIS MATTER BACK TO TH E FILE OF AO TO DECIDE IT AFRESH AFTER CONSIDERING THIS ADDITIONAL EVIDENC E. AO IS DIRECTED TO CONSIDER THE SAME AND PASS THE ORDER, AS PER LAW. 5. IN THE RESULT, APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 11.12.2017. SD/- (D.T. GARASIA) JUDICIAL MEMB ER MUMBAI, DATED: 11.12.2017. * KISHORE, SR. P.S. COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT (A) CONCERNED, MUMBAI THE DR CONCERNED BENCH //TRUE COPY// [ BY ORD ER DY/ASSTT. REGISTRAR, ITAT, MUMBAI.