Smt. Bhanuben Manibhai Patel, Baroda V. The ACIT.,Circle-3, Baroda

ITA 1791/AHD/2012

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 9780 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 5 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-01-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 29-01-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 14-08-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DINESH SINGH
• Keywords: Unexplained investment
• Section: 12; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH BEFORE: S H RI PRAMOD KUMAR , ACCOUNTANT MEMBER AND SHR I S. S. GODARA , JUDICIAL MEMBER SMT. BHANUBEN MANIBHAI PATEL, A - 1, SUDHAN LAXMI SOCIETY, ELLORAPARK, BARODA PAN: AJMPP2329N (APPELLANT) VS THE ACIT, CIRCLE - 3, BARODA (RESPONDENT) REVENUE BY : S H RI DINESH SINGH , SR. D . R. A SSESSEE BY: S H RI PARIN SHAH A.R. DATE OF HEARING : 29 - 01 - 2 016 DATE OF PRONOUNCEMENT : 29 - 01 - 2 016 / ORDER P ER BENCH : - THIS REVENUE S APPEAL FOR A.Y. 2007 - 08, AR ISES FROM ORDER OF THE CIT(A) - II , BARODA DATED 10 - 05 - 2012 IN APPEAL NO. CAB/II - 97/ 10 - 11 , IN PROCEEDINGS UNDER SECT ION 144 OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . I T A NO . 1791 / A HD/20 12 A SS ESSMENT YEAR 200 7 - 08 I.T.A NO. 1791 /AHD/20 12 A.Y . 2007 - 08 PAGE NO SMT. BHANUBEN MANIBHAI PATEL VS. ACIT 2 2 . THE ASSESSEE S TWIN SUBSTANTIVE GROUNDS ASSAIL CORRECTNESS OF THE LOWER APPELLATE EX - PAR TE ORDER CONFIRMING ADDITIONS OF RS. 13,11,484/ - OF UNEXPLAINED INVESTMENT AND RS. 20,000/ - ON ACCOUNT OF LUMP SUM INCREASE IN RENT; AS MADE BY THE ASSESSING OFFICER IN A BEST JUDGMENT ASSESSMENT FRAMED 09 - 12 - 2009. 3. THE ASSESSEE INDIVIDUAL FILED HIS R ETURN 06 - 07 - 2007 ADMITTING INCOME OF RS. 8,50,433/ - . THE ASSESSING OFFICER SEEM S TO HAVE ISSUED NOTICES U/S. 142(1). THE ASSESSEE DID NOT APPEAR. THE ASSESSING OFFICER TOOK RECOURSE TO BEST JUDGMENT ASSESSMENT AND MADE THE IMPUGNED ADDITIONS IN ASSESSM ENT ORDER. 4. THE ASSESSEE PREFERRED APPEAL. THE SAME WAS FILED ON 08 - 07 - 2010 AFTER DEL AY OF 30 DAYS IN FILLING . THE CIT(A) ISSUED HEARING NOTICES 12 - 12 - 2011, 10 - 02 - 2012, 20 - 03 - 2012 AND 18 - 04 - 2012. THE ASSESSEE DOES NOT SEEM TO HAVE RESPONDED THERET O. THE CIT(A) NOTES ITS ABSENCE AND AFFIRMS THE ASSESSING \ OFFICER S ACTION IN QUESTION. 5. HEARD BOTH SIDES. THE ASSESSEE S SOLE ENDEAVOR SEEKS TO REMIT THE ISSUES BACK TO THE LOWER APPELLATE AUTHORITY. THE REVENUE STRONGLY SUPPORTS THE IMPUGNED ADDI TIONS. IT SUBMITS THAT BOTH LOWER AUTHORITIES HAVE RIGHTLY TAKEN RECOURSE TO EX - PARTE PROCEEDINGS. IT EMERGES FROM THE CASE FILE THAT THERE IS NO CLEAR - CUT FINDING IN THE LOWER APPELLATE ORDER, MORE PARTICULARLY THAT RELATING TO EX - PARTE PROCEEDINGS WHIC H COULD PROVE THAT THE LOWER APPELLATE HEARING I.T.A NO. 1791 /AHD/20 12 A.Y . 2007 - 08 PAGE NO SMT. BHANUBEN MANIBHAI PATEL VS. ACIT 3 NOTICES STOOD ACTUALLY SERVED TO THE ASSESSEE. THE REVENUE FAILS IN FILLING ANY SUCH PROOF. WE OBSERVE IN THESE FACTS AND CIRCUMSTANCES THAT THE ASSESSEE DESERVES ANOTHER INNINGS ON ADEQUATE OPPORTUNITY OF H EARING BEFORE THE CIT(A) AS PER L A W. WE ORDER ACCORDINGLY. WE FURTHER NOTICE THAT MUCH WATER HAS FLOWN DOWN THE STREAM SINCE THE IMPUGNED ASSESSMENT YEAR 2007 - 08. WE DIRECT THE ASSESSEE TO APPEAR BEFORE THE CIT(A) SUO MOTO WITHIN 30 DAYS OF THE PRESENT ORDER ALONG WITH ITS COPY FOR FURTHER PROCEEDINGS FAILING WHICH THE SAME SHALL STAND VACATED. 6 . THIS ASSESSEE S APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PR ONOUNCED IN THE OPEN C OURT ON 29 - 01 - 201 6 SD/ - SD/ - ( PRAMOD KUMAR ) ( S. S. GODARA ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD : DATED 29 /01/2016 AK / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. G UARD FILE. BY ORDER/ , I.T.A NO. 1791 /AHD/20 12 A.Y . 2007 - 08 PAGE NO SMT. BHANUBEN MANIBHAI PATEL VS. ACIT 4 / ,