KISHORE M MALANI, MUMBAI V. ITO 9(2)(2), MUMBAI

ITA 2367/MUM/2013

• Counselvise Citation: 236719914 RSA 2013
• Duration Of Justice: 2 year(s) 2 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-06-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 29-06-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 25-03-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASGHAR ZAIN
• Assessee Lawyers: B V JHAVERI
• Keywords: Principle of natural justice

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, MUMBAI BEFORE S/SHRI I.P. BANSAL, (JM) AND B.R.BASKARAN (AM) . . , . . , ./ I.T. A. NO . 2367 /MUM/20 1 3 ( / ASSESSMENT YEAR : 200 6 - 07 ) KISHOR M MALANI, 1401 - 1402, HI CONS ENCLAVE, 14 TH ROAD, PLOT NO.7, KHAR (W), MUMBAI - 400052 / VS. INCOME TAX OFFICER 9(2)(2), MUMBAI . ( / APPELLANT ) .. ( / RESPONDENT ) ./ ./PAN/GIR NO. : AFOPM6618M / : APPELLANT BY: SHRI B V JHAVERI / RE SPONDENT BY : SHRI ASGHAR ZAIN / DATE OF HEARING : 29.6. 2015 / DATE OF PRONOUNCEMENT : 29.6. 2015 / O R D E R PER B.R.BASKARAN, ACCOUNTANT MEMBER : THE ASSESSEE HAS CHALLENGED THE EX - PARTE ORDER DATED 01 - 06 - 2010 PASSED BY LD CIT(A) - 20, MUMBAI FOR ASSESSMENT YEAR 2006 - 07, WHEREIN THE LD CIT(A) HAD CONFIRMED THE ADDITION OF RS.10.00 LAKHS MADE BY THE ASSESSING OFFICER. 2. THE LD COUNSEL APPEARING FOR THE ASSESSEE SUBMITTED THAT THE ASSESSING OFFICER MADE AN ADDITION OF RS.10.00 LAKHS AS UNDISCLOSED INCOME AND THE SAME WAS ALSO CONFIRMED BY LD CIT(A). THE LD A.R SUBMITTED THAT THE ASSESSEE COULD NOT APPEAR BEFORE THE FIRST APPELLATE ITA NO. 2367 / M/ 1 3 2 AUTHORITY FOR THE REASONS BEYOND HIS CONTROL AND HENCE THE LD CIT(A) HAS PASSED ORDER EX - PARTE, WITHOUT HEARING THE ASSESSEE . THE LD COUNSEL SUBMITTED THAT T HE ASSESSEE WAS, IN FACT, NOT RECEIVED THE NOTICE OF HEARING AND HENCE HE WAS NOT AWARE OF THE DATE OF HEARING FIXED BY THE LD CIT(A). BY THE TIME, THE APPEAL WAS TAKEN UP BY THE FIRST APPELLATE AUTHORITY, THE ASSESSEE HAD SHIFTED HIS RESIDENCE AND HENCE THERE IS A POSSIBILITY THAT THE NOTICE OF HEARING MIGHT HAVE BEEN SERVED TO THE OLD ADDRESS. THE LD COUNSEL SUBMITTED THAT THERE WAS NO WILLFUL DEFAULT ON THE PART OF THE ASSESSEE AND HENCE THE ASSESSEE SHOULD BE GIVEN ONE MORE OPPORTUNITY IN THIS MATTER TO SUBMIT ALL THE DETAILS RELATING TO THE ADDITION OF RS.10.00 LAKHS MADE BY THE AO. 3. WE HEARD LD D.R AND ALSO PERUSED THE RECORD. ADMITTEDLY THE ADDITION OF RS.10.00 LAKHS HAS BEEN MADE FOR WANT OF DETAILS RELATING TO THE SOURCES FOR MAKING PAYMENTS TOWARDS CREDIT CARD DUES AND LOAN REPAYMENTS. THE REASONS CITED BY LD A.R FOR THE FAILURE OF THE ASSESSEE TO APPEAR BEFORE LD CIT(A) APPEARS TO BE REASONABLE TO US. FURTHER, THE LD A.R SUBMITS THAT THE ASSESSEE WOULD BE IN A POSITION TO FURNISH RELEVANT DETAILS, IF AN OPPORTUNITY IS GIVEN. HENCE, IN THE INTEREST OF NATURAL JUSTICE, WE ARE OF THE VIEW THAT THE ASSESSEE SHOULD BE PROVIDED ONE MORE OPPORTUNITY, SINCE THE LD CIT(A) HAS PASSED THE ORDER WITHOUT HEARING THE ASSESSEE. 4. ACCORDINGLY, WE SET AS IDE THE ORDER OF LD CIT(A) AND RESTORE THE MATTER RELATING TO THE ADDITION OF RS.10.00 LAKHS TO HIS FILE FOR HIS FRESH CONSIDERATION. THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEFORE THE LD CIT(A) ON 24 - 08 - 2015 IN CONNECTION WITH THIS APPEAL AND FURNISH REL EVANT DETAILS BEFORE HIM, AFTER WHICH THE LD CIT(A) MAY PROCEED TO DISPOSE OF THE APPEAL AS EXPEDITIOUSLY AS POSSIBLE IN ACCORDANCE WITH THE LAW. ITA NO. 2367 / M/ 1 3 3 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 29TH JUNE , 2015 . 29TH JUNE , 201 5 SD/ - SD/ - ( . . / I.P. BANSAL ) ( . . / B.R. BASKARAN ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI: 29TH JUNE , 201 5 . . . ./ SRL , SR. PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - CONCERNED 4. / CIT CONCERNED 5. 6. , , / DR, ITAT, MUMBAI CONCERNED / GUARD FILE. / BY ORDER, TRUE COPY (ASSTT. REGISTRAR) , /ITAT, MUMBAI