KAMLESH ASHOK JAIN, MUMBAI V. ITO 24(2)(1) (FORMERLY ITO WARD 24(2)(3), MUMBAI

ITA 1728/MUM/2023

AI Insights

Kamlesh Ashok Jain appealed against the order of the Commissioner of Income Tax/National Faceless Appeal Centre, which dismissed his appeal concerning additions made by the assessing officer under sections 68 and 69C of the Income Tax Act, 1961. The additions pertained to unexplained sale proceeds and commission expenses, respectively. The Commissioner dismissed Jain's appeal due to non-submission of required documents or written submissions, interpreting this as a lack of interest in pursuing the appeal. The Income Tax Appellate Tribunal found this approach unsatisfactory and remanded the case for a fresh decision on merits, emphasizing the need for a fair hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 300145 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 15-08-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 16-05-2023
• Laws Referred To: Income Tax Act 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SURENDRA KUMAR MEENA
• Keywords: Opportunity of being heard
• Section: 68; 69C; 143(3); 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI BR BASKARAN, AM & SHRI N. K. CHOUDHRY, JM I.T.A. No. 1728/Mum/2023 Assessment Year: 2011-12) Kamlesh Ashok Jain C/o. 402, Chalet Amar, Above Ranault Car show Room, C.D. Barfiwala Lane, Juhu Scheme, Mumbai- 400049 PAN No. AFWPJ3565N Vs. ITO 24(2)(1) Piramal chambers, Lal Baug Mumbai- 400012 Appellant) : Respondent) Appellant by : None Respondent by : Shri. Surendra Kumar Meena Date of Hearing: 16.08.2023 Date of pronouncement : 31.08.2023 O R D E R Per N. K. Choudhry, JM: The Assessee/Appellant herein has preferred this appeal against the order dated 17.03.2023 impugned herein passed by Ld. Commissioner of Income Tax/National Faceless Appeal Centre {in short ‘Ld. Commissioner)’} u/s 250 of the Income Tax Act 1961 (in short ‘the Act’). ITA No. 1728/M/2023 Kamlesh Ashok Jain 2 2. In this case, the assessing officer vide assessment order dated 26.12.2018 u/s 143(3) r.w.s. 147 of the Act, ultimately, made the additions of Rs. 2,14,526/- and Rs. 6,435/- respectively, on account of sale proceeds of sale u/s 68 of the Act and commission expenses u/s 69C of the Act. 3. The Assessee being aggrieved challenged the said addition before the Ld. Commissioner, who though afforded four opportunities by sending notices to the Assessee through E-Mail, however, the Assessee failed to file any written submissions/documents and therefore the Ld. Commissioner by construing that the Assessee is not interested in perusing his appeal and therefore it cannot be kept pending adjudication for indefinite period, dismissed the appeal of the Assessee without touching the merits of the case. Considering the peculiar facts and circumstances as the Ld. Commissioner failed to decide the appeal on merit because of non-filling of reply/documents by the Assessee, hence, we for proper and just decision of the case and for the ends of substantial justice, are inclined to remand to the instant case to the file of the Ld. Commissioner for decision afresh, suffice to say by affording reasonable opportunity of being heard to the Assessee, hence ordered accordingly. 4. The Assessee is also directed to appear and file the relevant document(s) whatsoever would be needed by the Ld. Commissioner for proper and just decision of the case. ITA No. 1728/M/2023 Kamlesh Ashok Jain 3 5. In the result, appeal filed by the Assessee stands allowed for statistical purpose. Order pronounced in the open court on 31.08.2023. Sd/- Sd/- (B R BASKARAN) (N. K. CHOUDHRY) Accountant Member Judicial Member Mumbai, Dated31./08/2023 Shubham Lohar Copy of the Order forwarded to : 1. The Appellant 2. The Respondent 3. CIT 4. DR, ITAT, Mumbai 5. Guard File BY ORDER, (Dy./Asstt.Registrar) ITAT, Mumbai