Appeal details
Counselvise Citation
[2017] 126 COUNSELVISE.COM (IT) 7858 (ITAT-MUMBAI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 year(s) 9 month(s) 19 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
29-12-2017
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
A
Next Hearing Date
15-12-2016
Assessment Year
2011-2012
Appeal Filed On
11-03-2015
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH A MUMBAI BEFORE SHRI D.T. GARASIA (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) ITA NO. 1484/MUM/2015 ASSESSMENT YEAR: 2011 - 12 MS. KAJAL SHIVNANDAN SINGH FLAT NO. A - 301, AMBE PRERNA CHS LTD. PLOT NO. 8, SECTION NO. 3, GHANSOLI NAVI MUMBAI - 400701. VS. ITO - 22(3)(2), NAVI MUMBAI PAN NO. BIXPS2438G APPELLANT RESPONDENT ASSESSEE BY : NONE REVENUE BY : MR. T.A. KHAN , DR DATE OF HEARING : 27/12 /2017 DATE OF PRONOUNCEMENT : 29/12/2017 ORDER PER N.K. PRADHAN, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE. THE RELEVANT ASSESSMENT YEAR IS 2011 - 12 . THE APPEAL IS DIRECTED AGAINST THE ORDER OF THE COMMISS IONER OF INCOME TAX (APPEALS) - 26 , MUMBAI AND ARISES OUT OF THE ASSESSMENT COMPLETED U/S 143(3) OF THE INCOME TAX ACT 1961, (THE ACT). 2. THE GROUND RAISED BY THE ASSESSEE IN THIS APPEAL IS AGAINST THE EX - PARTE ORDER PASSED BY THE LD. CIT(A) CONFI RMING THE ADDITION OF RS.60,00,000/ - MADE BY THE AO TOWARDS SALE CONSIDERATION OF FLAT AND RS.34,99,676/ - TOWARDS INVESTMENT IN B ANK FD. MS. KAJAL SHIVNANDAN SINGH ITA NO. 1484/MUM/2015 2 3. WE FIND THAT THE LD. CIT(A) FIXED THE CASE FOR HEARING BEFORE HIM BY SENDING A NOTICE DATED 18.08.2014 FIXING THE C ASE FOR HEARING ON 26.08.2014. THE NOTICE SENT BY HIM WAS RETURNED BY THE POSTAL AUTHORITIES WITH THE REMARK UNCLAIMED. AS THERE WAS NO COMPLIANCE BY THE ASSESSEE TO THE ABOVE NOTICE, THE LD. CIT(A) DISMISSED THE APPEAL FILED BY THE ASSESSEE. 4. WE HAVE HEARD THE LD. DR AND PERUSED THE RELEVANT MATERIALS ON RECORD. IT IS UNFORTUNATE THAT THE LD. CIT(A) HAS DISMISSED THE APPEAL FILED BY THE ASSESSEE ON THE BASIS THAT THE NOTICE DATED 18.08.2014 SENT BY HIM FIXING THE HEARING ON 26.08.2014 WAS RETURNED BY THE POSTAL AUTHORITIES. WE REFER HERE TO PARA 2 OF THE APPELLATE ORDER DATED 28.11.2014 PASSED BY HIM. HERE IS A CASE IN WHICH THE AO HAS MADE ADDITION OF RS.60,00,000/ - TOWARDS SALE CONSIDERATION OF FLAT AND RS.34,99,676/ - ON INVESTMENT IN BANK F IXED D EPOSITS. A PROPER HEARING MUST ALWAYS INCLUDE A FAIR OPPORTUNITY TO THOSE WHO ARE PARTIES IN THE CONTROVERSY FOR CORRECTING OR CONTRADICTING ANYTHING PREJUDICIAL TO THEIR VIEW. LORD DENNING IN KANDA V. GOVERNMENT OF MALAYA [1962] AC 322 HAS ADDED : IF T HE RIGHT TO BE HEARD IS TO BE REAL RIGHT WHICH IS WORTH ANYTHING, IT MUST CARRY WITH IT A RIGHT IN THE ACCUSED MAN TO KNOW THE CASE WHICH IS MADE AGAINST HIM. HE MUST KNOW WHAT EVIDENCE HAS BEEN GIVEN AND WHAT STATEMENTS HAVE BEEN MADE AFFECTING HIM: AND T HEN HE MUST BE GIVEN A FAIR OPPORTUNITY TO CORRECT OR CONTRADICT THEM. 4.1 IN VIEW OF THE ABOVE POSITION OF LAW, WE SET ASIDE THE ORDER OF THE LD. CIT(A) AND RESTORE THE MATTER TO HIM TO MAKE AN ORDER MS. KAJAL SHIVNANDAN SINGH ITA NO. 1484/MUM/2015 3 AFRESH AFTER GIVING REASONABLE OPPORTUNITY OF BEING H EARD TO THE ASSESSEE. WE DIRECT THE ASSESSEE TO APPEAR BEFORE HIM ALONG WITH RELEVANT DOCUMENTS/EVIDENCE. 5. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 29/12/2017. SD/ - SD/ - (D.T. GARASIA ) (N.K. PRADHAN) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED: 29/12/2017 RAHUL SHARMA, SR. P.S. COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A) - 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE . BY ORDER, //TRUE COPY// (DY./ASSTT. REGISTRAR) ITAT, MUMBAI
