KAMLESH BHANUSHALI, MUMBAI V. ITO 22(1) (3), MUMBAI

ITA 2057/MUM/2016

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 7966 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 8 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-12-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2009-2010
• Appeal Filed On: 30-03-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: PURUSHOTTAM KUMAR AGGARWAL LD
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 147; 68

Judgement Text

ITA NO.2057/MUM/2016 KAMLESH BHANUSHALI ASSESSMENT YEAR 2009-10 IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, MUMBAI . , , BEFORE SHRI C.N. PRASAD, JM AND SHRI MANOJ KUMAR AGGARWAL, AM ./I.T.A. NO.2057/MUM/2016 ( / ASSESSMENT YEAR: 2009-10) KAMLESH BHANUSHALI GODOWN NO.69, KANJI MANJI ESTT. N.S.S.ROAD, GHATKOPAR(W) MUMBAI-400 086 / VS. INCOME TAX OFFICER 22(1)(3) MUMBAI -400 020 !' ./ ./ PAN/GIR NO.AABPB-8849-F ( '$ /APPELLANT ) : ( %'$ / RESPONDENT ) REVENUE BY : PURUSHOTTAM KUMAR AGGARWAL, LD. DR ASSESSEE BY : NONE / DATE OF HEARING : 21/11/2017 / DATE OF PRONOUNCEMENT : 08/12 /2017 / O R D E R PER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. THE CAPTIONED APPEAL BY ASSESSEE FOR ASSESSMENT YEAR [AY] 2009-10 ASSAILS THE ORDER OF THE LD. COMMISSIONER OF INCOME -TAX (APPEALS)-33 2 ITA NO.2057/MUM/2016 KAMLESH BHANUSHALI ASSESSMENT YEAR 2009-10 CIT(A)], MUMBAI, APPEAL NO. CIT(A)-33/IT/197/13-14 DATED 31/10/2014. THE ASSESSMENT FOR IMPUGNED AY WAS FRAMED U/S 143(3 ) READ WITH SECTION 147 ON 14/03/2013 BY LD. INCOME TAX OFFICER WARD-22(1)(3), MUMBAI [AO]. NONE HAS APPEARED FOR ASSESSEE DESPITE NOTICE AND N O ADJOURNMENT APPLICATION IS ON RECORD. LEFT WITH NO OPTION, WE P ROCEED TO DISPOSE-OFF THE APPEAL ON THE BASIS OF MATERIAL AVAILABLE ON RECORD AND AFTER HEARING LD. DEPARTMENTAL REPRESENTATIVE [DR]. 2.1 BRIEFLY STATED THE ASSESSEE BEING RESIDENT INDIVIDUAL ENGAGED IN TRADING OF GUNNY BAGS WAS ASSESSED FOR IMPUGNED AY AT RS.28,42,640/- AFTER CERTAIN ADDITIONS AS AGAINST RETURNED INCOME OF RS.1,37,657/- FILED BY THE ASSESSEE ON 30/03/2010. THE MAJOR ADDITION WAS ADDITION OF CASH CREDIT U/S 68 FOR RS.25.23 LACS, BEING CASH DEPOSITED BY A SSESSEE IN SAVINGS ACCOUNT MAINTAINED WITH BANK OF INDIA SINCE THE SAME COULD NOT BE EXPLAINED BY THE ASSESSEE. 2.2 AGGRIEVED THE ASSESSEE CONTESTED THE SAME WITHO UT ANY SUCCESS BEFORE LD. CIT(A) VIDE IMPUGNED ORDER DATED 31/10/2 014 WHICH WAS AN EX- PARTE ORDER SINCE THE HEARING NOTICES REMAINED UN-SERVED AND THE ASSESSEE DID NOT ATTEND THE PROCEEDINGS. THE LD. CIT(A) CONF IRMED THE ACTION OF LD. AO ON FACTUAL MATRIX. AGGRIEVED, THE ASSESSEE IS IN FURTHER APPEAL BEFORE US. THE LD. DR SUBMITTED THAT THE ASSESSEE WAS NOT SERIOUS IN PURSUING HIS CASE AND THEREFORE, THE APPEAL MAY BE DISMISSED. 3. WE FIND THAT THE ASSESSEE, IN THE GROUNDS OF APP EAL, HAS CONTESTED THE ORDER OF APPELLATE AUTHORITY ON THE GROUND OF P RINCIPLES OF NATURAL JUSTICE. 3 ITA NO.2057/MUM/2016 KAMLESH BHANUSHALI ASSESSMENT YEAR 2009-10 HENCE, ON THE FACTS OF THE CASE, WE SEE NO HARM IN PROVIDING ANOTHER OPPORTUNITY TO THE ASSESSEE TO CONTEST HIS CLAIM BE FORE LD. CIT(A). THEREFORE, WITHOUT DELVING MUCH DEEPER INTO THE MAT TER, THE APPEAL IS RESTORED BACK TO THE FILE OF LD. CIT(A) FOR RE-ADJU DICATION AFTER PROVIDING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE . THE ASSESSEE, IN TURN, IS DIRECTED TO SUBSTANTIATE HIS CLAIM FORTHWI TH FAILING WHICH LD. CIT(A) SHALL BE AT LIBERTY TO DISPOSE-OFF THE SAME IN THE BASIS OF MATERIAL AVAILABLE ON RECORD. 4. RESULTANTLY, THE ASSESSEES APPEAL STANDS PARTLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 08 TH , DECEMBER, 2017. SD/- SD/- (C. N. PRASAD) (MANOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED :08. 12.2017 SR.PS:- THIRUMALESH / COPY OF THE ORDER FORWARDED TO : 1. '$ / THE APPELLANT 2. %'$ / THE RESPONDENT 3. - ( ) / THE CIT(A) 4. - / CIT CONCERNED 5. '/ , / , / DR, ITAT, MUMBAI 6. 0 / GUARD FILE / BY ORDER, / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI