PAWAN R SONI, MUMBAI V. ITO 19(1)(1), MUMBAI

ITA 1538/MUM/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 2545 (ITAT-MUMBAI)
• Duration Of Justice: 3 year(s) 4 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-07-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 18-07-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 25-02-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PREMANAD
• Keywords: Income from undisclosed sources
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, MUMBAI , , BEFORE SHRI MAHAVIR SINGH , JM AND SHRI SANJAY ARORA , AM ./ I.T. A. NO. 1538/MUM/2013 ( / ASSESSMENT YEAR: 2009 - 10 ) PAWAN R. SONI R. NO.1, BLDG. NO. 2, MURPI LAXMAN HOUSE, WARINPAD, DANDA VILLAGE, KHAR DANDA KHAR WEST, MUMBAI - 400 052 / VS. ITO - 19(1)(1), 3 RD FLOOR, PIRAMAL CHAMBERS, PAREL, MUMBAI - 400 01 2 ./ ./ PAN/GIR NO. BVWPS 5085 F ( / APPELLANT ) : ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENT BY : SHRI PREMANAD / DATE OF HEARING : 18.7.20 16 / DATE OF PRONOUNCEMENT : 18 .7.2016 / O R D E R PER SANJAY ARORA, A. M.: THIS A PPEAL BY THE ASSESSEE IS ARISING OUT OF THE ORDER BY THE COMMISSIONER OF INCOME TAX (APPEALS) - 30 , MUMBAI (CIT(A) FOR SHORT) IN APPEAL NO. CIT(A) - 30/ ITO 19(1)(1)/IT - 75/11 - 12 DATED 05.11.2012 . THE ASSESSMENT WAS FRAMED BY ITO, WARD 19(1)(1), MUMBAI FOR THE ASSESSMENT YEAR (A.Y.) 2009 - 10 VIDE HIS ORDER DATED 15.12.2011 U/S. 143(3) IN THE INCOME TAX ACT, 1961 (THE ACT HEREINAFTER) . 2 ITA NO. 1538/MUM/2013 (A.Y. 2009 - 10) PAWAN R. SONI VS. ITO 2. THE ONLY ISSUE IN THIS APPEAL OF THE ASSESSEE IS AGAINST THE ORDER OF CIT(A) , CONFIRMING THE ACTION OF THE A.O. IN MAKING THE ADDITION OF CASH DEPOSITS MADE IN SAVING BANK ACCOUNT MAINTAINED WITH ICICI BANK, KHAR (W), MUMBAI, WHICH IS AN UNDISCLOSED BANK ACCOUNT. FOR THIS THE ASSESSEE HAS RAISED FOLLOWING G ROUND NO. 1: 1. THE CIT(A) ERRED IN CONFIRMING THE ORDER OF A.O. WHEREIN HE ADDED INTO INCOME OF APPELLANT A SUM OF RS.25,10,692/ - BEING THE SALE PROCEEDS OF GARMENTS/CLOTH DEPOSITED INTO BANK ACCOUNT OF APPELLANT BY VA RIOUS CUSTOMERS/UPCOUNTRY PARTIES AS INCOME FROM UNDISCLOSED SOURCES. UNDER THE FACTS AND CIRCUMSTANCES OF THE MATTER, THE CIT(A) OUGHT NOT TO HAVE CONFIRMED THE SAID ORDER OF A.O. 3. AT THE OUTSET, IT IS NOTICED FROM THE ORDER OF CIT(A) THAT THE ASSESSE E HAS RAISED VARIOUS PLEAS VIDE WRITTEN SUBMISSIONS, BUT THE CIT(A) HAS NOT CONSIDERED TH E S E SUBMISSIONS AND CONFIRMED THE ACTION OF THE A.O. BY A CRYPTIC ORDER. THE ASSESSEE HAS EXPLAINED THAT THE CASH DEPOSITS ARE ON ACCOUNT OF SALE AND PURCHASE WHICH AR E CORRELATED WITH THE DEPOSI TS. THIS IS MERELY AN ASSERTION BY THE ASSESSEE AND HAS TO BE VERIFIED. IT IS NOTED THAT THE ORDER OF THE CIT(A) IS CRYPTIC ONE AND HAS NOT ADJUDICATED THE SUBMISSIONS OF THE ASSESSEE. W HEN TH I S WAS CONFRONTED TO THE LD. DR, HE FAIRLY CONCEDED THAT THE ISSUE MAY BE REMITTED BACK TO THE FILE OF THE CIT(A) FOR FRESH ADJUDICATION AFTER ALLOWING REASONABLE OPPORTUNITY O F BEING HEARD TO THE ASSESSEE. I N TERM OF THE ABOVE, WE SET ASIDE THE ORDER OF THE CIT(A) AND RESTORE THE MATTER BAC K TO HIS FILE FOR FRESH ADJUDICATION IN TERM S OF THE LAW. 4 . IN THE RESULT, THE ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON JU LY 18 , 201 6 SD/ - SD/ - ( MAHAVIR SINGH ) (S ANJAY A RORA) / J UDICIAL MEMBER / A CCOUNTANT MEMBER MUMBAI ; DATED : 18 . 0 7 .201 6 . . ./ ROSHANI , SR. PS 3 ITA NO. 1538/MUM/2013 (A.Y. 2009 - 10) PAWAN R. SONI VS. ITO / COPY OF THE ORDER FORWA RDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. ( ) / THE CIT(A) 4. / CIT - CONCERNED 5. , , / DR, ITAT, MUMBAI 6. / GUARD F ILE / BY ORDER, / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI