SHRI. UMESHBHAI KHIMJIBHAI PATEL, Mumbai V. ITO 19(3)(5), Mumbai

ITA 2381/MUM/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8786 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 8 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-01-2021
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 15-04-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: AJAY PRATAP SINGH
• Section: 143(3); 147

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH SMC, MUMBAI , ! BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER . 2381 / / 2019 (%. .2010-11 ) ITA NO. 2381/MUM/2019 (A.Y.2010-11) SHRI UMESHBHAI KHIMJIBHAI PATEL, A-21, AHUJA TOWER, RAJABHAU DESAI MARG, PRABHADEVI, MUMBAI 400 025. PAN: ABRPP4130A / VS. : / APPELLANT ITO-19(3)(5), MATRU MANDIR,TARDEO, MUMBAI 400 025. : / RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI AJAY PRATAP SINGH / DATE OF HEARING : 13/10/2020 / DATE OF PRONOUNCEMENT : 08/01/2021 / ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-30, MUMBAI ( IN SHORT THE CIT (A)) DATED 14/02/2019 FOR THE ASSESSMENT YEAR 2010-11. 2. THE BRIEF FACTS OF THE CASE AS EMANATING FROM R ECORDS ARE: THE ASSESSEE FILED HIS RETURN OF INCOME FOR THE IMPUGNED ASSESSMENT YE AR DECLARING TOTAL INCOME OF RS.8,09,539/- FROM HOUSE PROPERTY, PARTNERSHIP FIRM AND OTHER SOURCES. IN PROCEEDINGS UNDER SECTION 147 R.W.S. 148 OF THE IN COME TAX ACT,1961 (IN SHORT THE 2 ITA NO. 2381/MUM/2019 (A.Y.2010-11) ACT), THE ASSESSING OFFICER MADE ADDITION OF RS.1, 18,700/- IN RESPECT OF CASH TRANSACTIONS AMOUNTING TO RS.1,18,700/-. THE CONTE NTION OF THE ASSESSEE IS THAT THE AFORESAID AMOUNT ADVANCED BY THE ASSESSEE TO M/S. A HUJA GROUP IS CASH LOAN. THE ASSESSING OFFICER REJECTED THE SUBMISSIONS MADE BY ASSESSEE AND MADE ADDITION OF THE AFORESAID AMOUNT. AGGRIEVED BY THE ASSESSMENT ORDER DATED 26/12/2017 PASSED UNDER SECTION 143(3) R.W.S. 147 OF THE ACT , THE AS SESSEE FILED APPEAL BEFORE THE CIT(A). THE CIT(A) IN AN EX-PARTE PROCEEDINGS CONF IRMED THE ADDITION. 3. SHRI AJAY PRATAP SINGH, REPRESENTING THE DEPARTM ENT VEHEMENTLY DEFENDED THE IMPUGNED ORDER AND SUBMITTED THAT NOTICE OF HEA RING OF THE APPEAL WAS SENT TO THE ASSESSEE ON THREE OCCASIONS BY THE CIT(A), HOWE VER, THE ASSESSEE FAILED TO APPEAR BEFORE THE CIT(A).. THE CIT(A) WAS LEFT WIT H NO OPTION BUT TO DECIDE THE APPEAL IN AN EX-PARTE PROCEEDING. IN THE ABSENCE O F ANY CONTRARY MATERIAL THE CIT(A) CONFIRMED THE ADDITION. 4. SUBMISSIONS MADE BY LD. DEPARTMENTAL REPRESENTAT IVE HEARD, ORDERS OF AUTHORITIES BELOW EXAMINED. THE ASSESSEE IN APPEAL HAS ASSAILED THE EX-PARTE ORDER PASSED BY CIT(A). THE CONTENTION OF ASSESSEE IS TH AT NOTICES WERE NEVER SERVED ON THE ASSESSEE. THE ASSESSEE HAD MENTIONED NEW ADDRE SS IN FORM NO.35, WHEREAS THE NOTICES WERE ALLEGEDLY SENT TO OLD ADDRESS MENTIONE D IN THE ASSESSMENT ORDER. TAKING INTO CONSIDERATION ENTIRETY OF FACTS, I DE EM IT APPROPRIATE TO RESTORE THIS APPEAL BACK TO THE FILE OF CIT(A) FOR FRESH ADJUDIC ATION ON MERITS AFTER AFFORDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE, IN ACCORDANCE WITH LAW. 5. THE NOTICE OF HEARING OF APPEAL BE SENT TO THE ASSESSEE BY THE CIT(A) ON THE ADDRESS MENTIONED IN FORM NO.35. THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE CIT(A) ON RECEIPT OF NOTICE AND CO-OPERATE IN THE F IRST APPELLATE PROCEEDINGS. 3 ITA NO. 2381/MUM/2019 (A.Y.2010-11) 6. IN THE RESULT, IMPUGNED ORDER IS SET-ASIDE AND A PPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON FRIDAY, THE 8 TH DAY OF JANUARY, 2021. SD/- (VIKAS AWASTHY) / JUDICIAL MEMBER / MUMBAI, (%/ DATED: 08/01/2021 VM , SR. PS(O/S) COPY OF THE ORDER FORWARDED TO : 1. ) / THE APPELLANT , 2. *+ / THE RESPONDENT. 3. ,+ ( )/ THE CIT(A)- 4. ,+ CIT 5. -.*+% , . . . , / DR, ITAT, MUMBAI 6. ./012 / GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT. REGISTRAR) ITAT, MUMBAI