CHANDRABHSHAN R. SINGH, MUMBAI V. ITO RG 25(3)(1), MUMBAI

ITA 2217/MUM/2013

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 1417 (ITAT-MUMBAI)
• Duration Of Justice: 4 year(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-04-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 04-02-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 20-03-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJAT MITTAL
• Keywords: Corroborative evidences
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES C, MUMBAI BEFORE S/SHRI G S PANNU, AM, & SAKTIJIT DEY, JM I T A NO. 2217 /MUM/2013 ASSESSMENT YEAR 2009 - 10 CHANDRABHSHAN R SINGH 601 A WING, AURUS CHAMBERS, BEHIND MAHINDRA TOWERS, S S AMRUTHWAR MARG, WORLI, MUMBAI- 400 013 PAN : ASZPSO713K VS. ITO RANGE 25(3)(1) MUMBAI (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI TEJAS SODHA RESPONDENT BY : SHRI RAJAT MITTAL (SR DR) DATE OF HEARING : 24 .0 3 .201 7 DATE OF PRONOUNCEMENT : 05.04 .2017 O R D E R PER SAKTIJIT DEY, JUDICIAL MEMBER: THIS APPEAL BY THE ASSESSEE IS AGAINST THE ORDER DA TED 18.01.2013, OF THE LEARNED CIT(A) -35, MUMBAI FOR A.Y. 2009-10. 2. BRIEFLY, FACTS ARE THAT THE ASSESSEE, AN INDIVID UAL, IS ENGAGED IN BUSINESS ACTIVITY THROUGH HIS PROPRIETARY CONCERN M /S. SANDIP METAL FURNISHING. FOR THE ASSESSMENT YEAR UNDER DISPUTE, THE ASSESSEE HAS FILED RETURN OF INCOME ON 31.03.2010 DECLARING TOTAL INCO ME AT RS.1,95,000/-. ASSESSMENT IN THE CASE OF THE ASSESSEE WAS COMPLETE D U/S. 143(3) BY MAKING ADDITION OF RS.27,51,302/- AS UNEXPLAINED INVESTMEN T AND RS.4,59,97/- TOWARDS INCOME FROM HOUSE PROPERTY. AS A RESULT, T OTAL INCOME WAS ITA NO. 2217/MUM/2013 SHRI CHANDRABHSHAN R SINGH 2 DETERMINED AT RS.34,05,799/-. BEING AGGRIEVED OF T HE ASSESSMENT ORDER SO PASSED, ASSESSEE PREFERRED APPEAL BEFORE THE CIT(A) . HOWEVER, THE LEARNED CIT(A) ALLEGING THAT INSPITE OF NUMBER OF OPPORTUNI TIES BEING GRANTED TO THE ASSESSEE, NO ONE APPEARED ON BEHALF OF THE ASSESSEE , PROCEEDED TO DECIDE THE APPEAL EXPARTE AND ULTIMATELY SUSTAINED THE ADD ITIONS MADE BY THE AO BY DISMISSING THE APPEAL. 3. THE LEARNED AR EXPLAINING THE REASON FOR NON-APP EARANCE BEFORE THE CIT(A) THROUGH AN AFFIDAVIT OF THE ASSESSEE, SUBMIT TED THAT THOUGH THE NOTICES RECEIVED FROM THE OFFICE OF THE CIT(A) WERE DULY FORWARDED TO HIS ERSTWHILE CHARTERED ACCOUNTANT, HE DID NOT APPEAR. THE ASSESSEE COULD ONLY COME TO KNOW ABOUT THE EXPARTE DISPOSAL OF HIS APPE AL AFTER RECEIVING THE ORDER OF THE CIT(A). THEREFORE, THE LEARNED AR SU BMITTED, SINCE THE ASSESSEE WAS TOTALLY IGNORANT ABOUT NON-REPRESENTAT ION OF HIS CASE, THE MATTER MAY BE RESTORED TO THE CIT(A) FOR ENABLING T HE ASSESSEE TO REPRESENT HIS CASE IN A PROPER MANNER. 4. THE LEARNED DR HAS NO OBJECTION IN RESTORING THE MATTER BACK TO THE CIT(A) FOR HEARING AFRESH. 5. WE HAVE CONSIDERED THE SUBMISSIONS OF THE PARTIE S AND PERUSED THE MATERIAL ON RECORD. THE LIMITED GRIEVANCE OF THE A SSESSEE BEFORE US IS, SINCE THE APPEAL BEFORE THE FIRST APPELLATE AUTHORITY WAS DECIDED EXPARTE, THE ASSESSEE WAS PREVENTED FROM EXPLAINING ITS CASE IN RESPECT OF THE ADDITIONS ITA NO. 2217/MUM/2013 SHRI CHANDRABHSHAN R SINGH 3 MADE, HENCE, ONE MORE OPPORTUNITY SHOULD BE GIVEN T O THE ASSESSEE. CONSIDERING THE AFORESAID SUBMISSIONS OF THE ASSESS EE AND KEEPING IN VIEW THE AVERMENTS MADE IN THE AFFIDAVIT, IN THE INTERES T OF JUSTICE, WE ARE INCLINED TO RESTORE THE MATTER TO THE CIT(A) FOR ENABLING TH E ASSESSEE TO REPRESENT HIS CASE EFFECTIVELY. WE MAKE IT CLEAR, THE ASSESSEE M UST RESPOND TO THE NOTICE OF HEARING TO BE ISSUED BY THE CIT(A) AND APPEAR BE FORE HIM TO REPRESENT HIS CASE IN A PROPER MANNER WITH SUPPORTING EVIDENCES. IN THE EVENT OF ANY FURTHER DEFAULT ON THE PART OF THE ASSESSEE, THE CI T(A) WILL BE FREE TO DECIDE THE APPEAL ON ITS OWN MERIT ON THE BASIS OF MATERIA L AVAILABLE ON RECORD AND IN ACCORDANCE WITH LAW. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 5 TH DAY OF APRIL 2017 SD/- SD/- (G S PANNU) (SAKTIJIT D EY) ACCOUNTANT MEMBER JUD ICIAL MEMBER MUMBAI; DATED : 5 TH APRIL, 2017. SA COPY OF THE ORDER FORWARDED TO : 1. THE APP ELL ANT. 2. THE RESPONDENT. 3. T HE CIT(A), MUMBAI. 4. THE CIT 5. DR, C BENCH, ITAT, MUMBAI BY ORDER, //TRUE COPY// ( ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, MUMBAI