Rajesh Valiram Wadhawa, Kolhapur V. Income-Tax Officer, Ward 1(2), Kolhapur

ITA 238/PUN/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2074 (ITAT-PUNE)
• Duration Of Justice: 9 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-12-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 12-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S P WALIMBE
• Keywords: Opportunity of being heard; Set aside
• Section: 143(3); 80G; 69B; 68

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI P.M. JAGTAP , V ICE P RESIDENT(KZ) . / ITA NO. 2 38 /PUN/20 20 / ASSESSMENT YEAR : 20 09 - 1 0 RAJESH VALIRAM WADHWA OLD SAKAL PRESS COMPOUND, GANDHINAGAR, KOLHAPUR PAN : A AIPW9078N ....... / APPELLANT / V/S. THE INCOME TAX OFFICER, WARD 1( 2 ), KOLHAPUR / RESPONDENT ASSESS EE BY : NONE REVENUE BY : SHRI S.P. WALIMBE / DATE OF HEARING : 0 3 .12.2020 / DATE OF PRONOUNCEMENT : 04 .12.2020 / ORDER PER P.M. JAGTAP, VP : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD.CIT(A) - 1 , KOLHAPUR , DATED 0 9 . 12 .201 9 PASSED EX - PARTE WHEREBY HE DISMISSED THE APPEAL OF ASSESSEE . 2. THE ASSESSEE IN THE PRESENT CASE IS AN INDIVIDUAL WHO FILED HIS RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATION ON 23 - 09 - 2009 DECLARING A T OTAL INCOME OF RS.12,73,670/ - . IN THE ASSESSMENT COMPLETED U/S 143(3) OF THE INCOME - TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) VIDE AN ORDER DATED 23 - 12 - 2011, THE TOTAL INCOME OF THE ASSESSEE WAS DETERMINED BY THE ASSESSING OFFICER AT RS.21,49,6 20/ - AFTER MAKING THE FOLLOWING ADDITIONS: - ITA NO . 238 /PUN/ 20 20 2 (I) ADDITION U/S 68 - RS.7,39,000/ - (II) ADDITION U/S 69B - RS.33,011/ - (III) ADDITION ON ACCOUNT OF DISALLOWANCE OF UNPAID VAT - RS.59,35 1 / - (IV) DISALLOWANCE U/S 80G RS.5,000/ - (V) DISALLOWA NCE OUT OF VARIOUS EXPENSES - RS.39,583/ - TOTAL - RS. 8,75,945/ - 3. AGAINST THE ORDER PASSED U /S 14 3(3) OF THE ACT, AN APPEAL WAS PREFERRED BY THE ASSESSEE BEFORE THE LD. CIT(A) . AS NOTED BY THE LD. CIT(A) IN HIS IMPUGNED ORDER, THE ASSESSEE HOW EVER, DID NOT APPEAR FOR HEARING FIXED DURING THE COURSE OF APPELLATE PROCEEDINGS AND KEEPING IN VIEW THE SAME, THE APPEAL OF THE ASSESSEE WAS DISPOSED OF BY HIM VIDE HIS APPELLATE ORDER DATED 09 - 12 - 2019 PASSED EX - PARTE CONFIRMING THE ADDITIONS MADE BY THE ASSESSING OFFICER TO THE TOTAL INCOME OF THE ASSESSEE SUBSTANTIALLY. A GGRIEVED BY THE ORDER OF LD. CIT(A) , THE ASSESSEE HAS PREFERRED THIS APPEAL BEFORE THE TRIBUNAL ON THE FOLLOWING GROUNDS: - 1. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW THE LD. CIT(A) ERRED IN CONFIRMING THE ADDITION U/S 68 OF RS.7,39,000 MADE BY THE AO. 2. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW THE LD. CIT(A) ERRED IN CONFIRMING THE ADDITION U/S 69B OF RS.33,011 REPRESENTING THE DIFFERENCE BETWEEN THE INVEST MENT IN CAR AS COMPUTED BY THE AO AND THAT AS PER THE BALANCE SHEET OF THE APPELLANT. 3. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW THE LD. CIT(A) ERRED IN CONFIRMING DISALLOWANCE OF RS.59,351 BEING VAT LIABILITY FOR THE YEAR UNDER APPEAL PAID ON 09 - 09 - 2010. 4 . AT THE TIME OF HEARING FIXED IN THIS CASE TODAY, NONE APPEARED ON BEHALF OF THE ASSESSEE. IT IS OBSERVED FROM THE IMPUGNED ORDER OF LD. CIT(A) THAT EVEN THOUGH THE ASSESSEE WAS STATED TO BE GIVEN SEVERAL OPPORTUNITIES BY HIM, THE RELE VANT DETAILS OF HEARINGS FIXED, THE EXACT POSITION OF NOTICES ISSUED AND SERVED ON THE ASSESSEE, ETC. ARE NOT GIVEN. IN THE ABSENCE OF SAID DETAILS, IT IS NOT CLEAR AS TO WHETHER PROPER AND SUFFICIENT OPPORTUNITY WAS GIVEN BY THE LD. CIT(A) TO THE ASSESSE E BEFORE DISPOSING OF THE APPEAL OF ITA NO . 238 /PUN/ 20 20 3 ASSESSEE BY HIS IMPUGNED ORDER EX - PARTE . EVEN THE LD. DR HAS NOT DISPUTED THIS POSITION AND HAS FAIRLY AND FRANKLY SUBMITTED THAT THE MATTER MAY BE SENT BACK TO THE LD. CIT(A) FOR DISPOSING OF THE APPEAL OF THE ASSESSEE AFRESH AFTER GIVING PROPER AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE . I ACCORDINGLY, SET ASIDE THE IMPUGNED ORDER PASSED BY THE LD. CIT(A) EX - PARTE AND REMIT THE MATTER BACK TO HIM FOR DISPOSING OF THE APPEAL OF ASSESSEE AFRESH ON MERITS IN ACCORDANCE WITH THE LAW AFTER GIVING THE ASSESSEE A PROPER AND SUFFICIENT OPPORTUNITY OF BEING HEARD. THE ASSESSEE IS ALSO DIRECTED TO MAKE DUE COMPLIANCE BEFORE THE LD. CIT(A) AND EXTEND ALL THE POSSIBLE COOPERATION IN ORDER TO ENABLE THE LD. CIT(A) T O DISPOSE OF THE APPEAL AFRESH ON MERITS EXPEDITIOUSLY. 5 . IN THE RESULT, THE APPEAL OF ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE O PEN COURT ON 4 TH DECE MBER , 2020 SD/ - ( P.M. JAGTAP ) VICE PRESIDENT / PUNE; / DATED : 4 TH DECEMBER, 2020. GCVSR / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPE LLANT; 2. / THE RESPONDENT; 3. THE CIT (A) - 1 , KOLHAPUR 4 . 5. THE PR. CIT - 1 , KOLHAPUR , , / DR, ITAT, SMC PUNE 6 . / GUARD FILE / BY ORDER, / / TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE