Shri Mansuri Jafarbhai Mohamedbhai, Ahmedabad V. The ACIT, Cent, Cir. I, Ahmedabad

ITA 1447/AHD/2013

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 9362 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 8 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-01-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 19-01-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 15-05-2013
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 143(3); 92; 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENCH AHMEDABAD BEFORE, SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ITA NO.1447/AHD/2013 (ASSESSMENT YEAR:2010-11) MANSURI JAFARBHAI MOHAMEDBHAI, NEAR GOR GALI, DHALGHARWAD, KAPAD BAZAR, AHMEDABAD - 380001 APPELLANT VS. C.I.T., CENTRAL CIRCLE I, AHMEDABAD RESPONDENT PAN: AAZPM1745P /BY ASSESSEE : SHRI M. K. PATEL, A.R. /BY REVENUE : SHRI ROOPCHAND, SR. D.R. /DATE OF HEARING : 19.01.2017 /DATE OF PRONOUNCEMENT : 20.01.2017 ORDER PER S. S. GODARA, JUDICIAL MEMBER THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2010-11 ARISES AGAINST CIT(A)-I, AHMEDABADS EX PARTE ORDER DATED 12.03.20 13 IN APPEAL NO. CIT(A)-I/CC.1(4)/236/2011-12, UPHOLDING ASSESSING O FFICERS ACTION MAKING ADDITION OF RS.33,77,702/- BEING VALUE DIFFE RENCE OF HIS LAND SOLD, IN PROCEEDINGS UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. ITA NO. 1447/AHD/2013 (MANSURI J. MOHAMEDBHAI VS. C IT) A.Y. 2010-11 - 2 - 2. WE STRAIGHTWAY COME TO RELEVANT BASIC FACTS. TH E ASSESSING OFFICER FRAMED THE IMPUGNED POST SEARCH ASSESSMENT IN ASSES SEES CASE ON 21.12.2011 MAKING ADDITION OF UNACCOUNTED CASH RECE IPTS AMOUNTING TO RS.33,77,702/- IN QUESTION QUA HIS LAND SOLD ON THE BASIS OF EVIDENCE COLLECTED DURING A SEARCH CONDUCTED IN M/S. B NANJI GROUP & ORS. ON 04.03.2010. 3. THE ASSESSEE PREFERRED APPEAL. WE NOTICE FROM T HE CIT(A)S ORDER THAT THE SAID APPEAL CAME UP FOR HEARING ON THE FOLLOWIN G OCCASIONS: THE CIT(A) ACCORDINGLY UPHELD ASSESSING OFFICERS ACTION MAKING THE ABOVE IMPUGNED ADDITION LEAVING BEHIND THE ASSESSEE AGGRIEVED. 4. WE HAVE HEARD BOTH THE PARTIES. CASE FILE PERUS ED. IT IS EVIDENT FROM THE ABOVE EXTRACTED TABULATION OF THE LOWER APPELLA TE PROCEEDINGS THAT THE SR.NO. DATE OF NOTICE DATE OF HEARING REMARK 1. 10.05.2012 18.05.2012 ADJOURNMENT. 2. ADJOURNMENT 07.06.2012 ADJOURNMENT. 3. ADJOURNMENT 16.06.2012 NONE ATTENDED. 4. 13.09.2012 05.10.2012 ADJOURNMENT. 5. ADJOURNMENT 22.10.2012 ADJOURNMENT. 6. ADJOURNMENT 05.11.2012 NONE ATTENDED. 7. 18.12.2012 26.12.2012 ADJOURNMENT. 8. ADJOURNMENT 11.01.2013 ADJOURNMENT. 9. ADJOURNMENT 21.01.2013 NONE ATTENDED. 10. 22.02.2013 28.02.2013 ADJOURNMENT. 11. ADJOURNMENT 11.03.2013 NONE ATTENDED. ITA NO. 1447/AHD/2013 (MANSURI J. MOHAMEDBHAI VS. C IT) A.Y. 2010-11 - 3 - CIT(A) PROCEEDED TO DISMISS ASSESSEES APPEAL BY PA SSING AN EX PARTE ORDER ON ACCOUNT OF HIS NON APPEARANCE ON 11.03.2013. HE NOWHERE OBSERVES IN THE LOWER APPELLATE FINDING THAT THE ASSESSEE HAD I N FACT BEEN INFORMED OR SERVED NOTICE OF HEARING ON THE SAID LAST DATE. LE ARNED COUNSEL AT THIS STAGE VERY FAIRLY STATES THAT THE ASSESSEE WISHES TO PURS UE ITS LOWER APPELLATE REMEDY ONCE AGAIN. WE ACCORDINGLY REJECT REVENUES STAND SUPPORTING THE CIT(A)S EX PARTE LOWER APPELLATE ORDER MORE PARTIC ULARLY IN VIEW OF THE FACT THAT HE HAS NOWHERE INDICATED THE REASONS OF ADOPTI NG SUCH A COURSE OF ACTION. WE THUS DEEM IT APPROPRIATE IN LARGER INTEREST OF J USTICE THAT THE LD. CIT(A) NEEDS TO RE-ADJUDICATE THE ENTIRE ISSUE AFRESH ON M ERITS AFTER AFFORDING THREE EFFECTIVE OPPORTUNITIES OF HEARING TO ASSESSEE. 5. THIS ASSESSEES APPEAL IS ACCEPTED FOR STATISTIC AL PURPOSES. [PRONOUNCED IN THE OPEN COURT ON THIS THE 20 TH DAY OF JANUARY, 2017.] SD/- SD/- ( MANISH BORAD ) (S. S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD: DATED 20/01/2017 TRUE COPY S.K.SINHA / COPY OF ORDER FORWARDED TO:- / REVENUE 2 / ASSESSEE ! / CONCERNED CIT 4 !- / CIT (A) ( )*+ ,--. . /0 / DR, ITAT, AHMEDABAD 1 +23 / GUARD FILE. BY ORDER / . // . /0