Shri Govind Prasad Agrawal, Surat V. The Income tax Officer,Ward-1(3), Surat

ITA 1630/AHD/2012

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 9311 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 year(s) 6 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-01-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 31-01-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 27-07-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: MRS URVASHI SHODHAN
• Keywords: Opportunity of being heard; Principle of natural justice; Non compliance
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH AHMEDABAD BEFORE SHRI S. S. GODARA, JM & SHRI MANISH BORAD, AM. ITA NO. 1630/AHD/2012 ASST. YEAR: 2009-10 SHRI GOVIND PRASAD AGARWAL, SHOP NO.133/134, KASHI MARKET, RING ROAD, SURAT. VS. ITO, WD-1(3), SURAT. APPELLANT RESPONDENT PAN ABAPA7073J APPELLANT BY MRS. URVASHI SHODHAN, AR RESPONDENT BY SHRI K. MADHUSUDAN, SR.DR DATE OF HEARING: 31.1.2017 DATE OF PRONOUNCEMENT: 31/01/2017 O R D E R PER MANISH BORAD, ACCOUNTANT MEMBER . THIS APPEAL OF ASSESSEE FOR ASST. YEAR 2009-10 IS DIRECTED AGAINST THE ORDER OF LD. CIT(A)-I, SURAT, DATED 17. 05.2012 VIDE APPEAL NO.CAS-1/243/2011-12 ARISING OUT OF ORDER U/S 144 O F THE IT ACT, 1961 (IN SHORT THE ACT) FRAMED ON 28.11.2011 BY THE ITO WD-1(3), SURAT. FOLLOWING GROUNDS HAVE BEEN RAISED BY THE AS SESSEE :- 1. THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-L , SURAT HAS ERRED IN LAW AND IN FACTS IN CONFIRMING THE ORDER OF THE LD. A.O. WITHOUT AFF ORDING PROPER OPPORTUNITIES OF BEING HEARD BY AN EXPARTE ORDER. THE APPELLANT PLEADS THE CANCELLATION OF THE ORDER OF THE LD. CIT(A) FOR GRANTING AN OPPORTUNITY OF BEING HEARD I N THE APPEAL. 2. THE LD. COMMISSIONER OF INCOME TAX {APPEALS-1, SURAT HAS ERRED IN LAW AND IN FACTS IN CONFIRMING THE ACTION OF THE LD. A.O. IN PASSING THE ASSESSMENT ORDER U/S. 144 OF THE I.T. ACT. ITA NO. 1630/AHD/2012 ASST. YEAR 2009-10 2 3. THE LD. COMMISSIONER OF INCOME TAX (APPEALS-1, SURAT HAS ERRED IN LAW AND IN FACTS IN CONFIRMING THE ADDITION OF THE AMOUNT OF RS. 60, 52,769/- BEING THE AMOUNT OF CASH AND CHEQUE DEPOSITS WITH THE FOLLOWING BANKS NAME OF THE BANK CASH RS. CHEQUE RS. A) ICICI BANK, SURAT 12,07,300 1,15,545 B) ABN AMRO BANK LTD. SURAT 22,88,700 22,59,619 C) TEXCO CO-OPERATIVE BANK 1,000 1,80,000 TOTAL 34,97,000 25,55,164 THE ADDITION BEING IN DISREGARD OF THE AVAILABLE FA CTS AND LAW IS PRAYED TO BE DELETED. 4. YOUR APPELLANT CRAVES THE LIBERTY TO ADD, ALTE R, AMEND OR DELETE ANY OR ALL OF THE ABOVE GROUND(S) OF APPEAL. 2. AT THE OUTSET LD. COUNSEL FOR THE ASSESSEE SUBMI TTED THAT ASSESSMENT WAS COMPLETED U/S 144 OF THE ACT AS ASSE SSEE WAS UNABLE TO APPEAR BEFORE THE ASSESSING AUTHORITY. TH EREAFTER IN APPEAL BEFORE LD. CIT(A) NO INFORMATION WAS SUPPLIED BY TH E ASSESSEE DUE TO WHICH A NON-SPEAKING ORDER WAS PASSED BY LD. CIT(A) . LD. COUNSEL FOR THE ASSESSEE HUMBLY REQUESTED THAT ONE MORE OPPORTU NITY MAY KINDLY BE GIVEN AND THE ISSUES IN THIS APPEAL MAY BE SET A SIDE TO THE FILE OF LD. CIT(A) TO DECIDE THE SAME ON MERIT AND PASS A S PEAKING ORDER. 3. LD. DEPARTMENTAL REPRESENTATIVE (DR) OBJECTED TO THE CONTENTIONS OF THE ASSESSEE BY SUBMITTING THAT ASSE SSEE HAS NOT APPEARED BEFORE THE LOWER AUTHORITIES EVEN AFTER BE ING PROVIDED VARIOUS OPPORTUNITIES AND FURTHER GIVING AN OPPORTU NITY TO SUCH AN ASSESSEE IS NOT WARRANTED. 4. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL PLACED ON RECORD. WE OBSERVE THAT THE IMPUGNED ASSE SSMENT ORDER ITA NO. 1630/AHD/2012 ASST. YEAR 2009-10 3 HAS BEEN PASSED U/S 144 OF THE ACT BY THE ASSESSING OFFICER DUE TO NON COMPLIANCE BY THE ASSESSEE. THEREAFTER IN THE A PPEAL FILED BEFORE LD. CIT(A) THERE WAS NO PROPER COMPLIANCE ON THE PART OF ASSESSEE TO SUPPLY ALL NECESSARY INFORMATION AND S UBMISSION WHICH COULD HAVE ENABLED LD. CIT(A) TO PASS A SPEAKING OR DER. LD. COUNSEL HAS MADE A REQUEST TO SET ASIDE THE ISSUES TO THE L D. CIT(A). IN THE GIVEN CIRCUMSTANCES WHEREIN LD. CIT(A) WAS UNABLE T O PASS A SPEAKING ORDER DUE TO NON COMPLIANCE ON THE PART OF ASSESSEE AND IN THE INTEREST OF NATURAL JUSTICE WE CONSIDER TO G IVE ONE MORE OPPORTUNITY TO THE ASSESSEE AND, THEREFORE, WE SET ASIDE ALL THE ISSUES IN THIS APPEAL TO THE FILE OF LD. CIT(A) TO PASS A SPEAKING ORDER AND DIRECT THE ASSESSEE TO SUPPLY NECESSARY INFORMA TION AND MAKE NECESSARY COMPLIANCE BEFORE LD. CIT(A). 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 31 ST JANUARY, 2017 SD/- SD/- (S. S. GODARA) JUDICIAL MEMBER (MANISH BORAD) ACCOUNTANT MEMBER DATED 31/01/2017 MAHATA/- ITA NO. 1630/AHD/2012 ASST. YEAR 2009-10 4 COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) CONCERNED 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE BY ORDER ASST. REGISTRAR, ITAT, AHMEDABAD 1. DATE OF DICTATION: 31/01/2017 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: 31/01/2017 OTHER MEMBER: 3. DATE ON WHICH APPROVED DRAFT COMES TO THE SR. P. S./P.S.: 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: __________ 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE S R. P.S./P.S.: 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK: 1/2/17 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK: 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER: 9. DATE OF DESPATCH OF THE ORDER: