PREMILA KHUSHAL CHHEDA, MUMBAI V. ITO 23(3)(1), MUMBAI

ITA 2394/MUM/2013

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 4159 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-07-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 26-03-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P SINGH
• Keywords: Opportunity of being heard

Judgement Text

. , IN THE INCOME TAX APPELLATE TRIBUNAL SMC , BENCH MUMBAI , BEFORE SHRI R. K. GUPTA , JM ITA NO. 2 394 / MUM/ 20 1 3 ( ASSESSMENT YEAR : 200 6 - 20 0 7 ) PREMILA KHUSHAL CHHEDA, 505/506, CHAKESHWARI, NAHUR ROAD, SARVODAYA NAGAR, MULUND (WEST), MUMBAI - 80 VS. ITO 2 3 ( 3 )( 1 ) , MUMBAI - 2 1 PAN/GIR NO. : A ABPC 3229 L ( APPELLANT ) .. ( RESPONDENT ) /ASSESSEE BY : NONE /REVENUE BY : SHRI O.P.SINGH DATE OF HEARING : 2 ND JULY , 201 3 DATE OF PRONOUNCEMENT : 12 TH JULY , 2013 O R D E R TH IS APPEAL HAS B EEN PREFERRED BY THE ASSESSEE AGAINST THE ORDER DATED 5 - 2 - 2013 CIT(A) - 34 , MUMBAI RELA TING TO THE ASSESSMENT YEAR 200 6 - 0 7 . 2 . THE ASSESSEE HAS RAISED MANY GROUNDS IN HER APPEAL . GROUNDS OF APPEAL CONSIST OF 9 PAGES. IN ALL THESE GROUNDS, IT HAS BEEN STATED THAT LEARNED CIT(A) HAS NOT ACCEPTED THE EVIDENCE FILED BEFORE HIM TREATING THEM ADDITION AL EVIDENCE S AND THEREAFTER CONFIRMING THE ADDITION MADE BY THE AO ON ACCOUNT OF LONG TERM CAPITAL GAIN ON SALE OF GOLD ORNAMENTS AND SALE OF AGRICULTURAL LAND. 3. T HE AO HAS TREATED THE SALE OF GOLD ORNAMENTS AND AGRICULTURAL INCOME AS INCOME FROM OTHER SOURCES, SINCE THE ASSESSEE COULD NOT FILE ITA NO. 2394 /20 1 3 2 THE NECESSARY DETAILS BEFORE HIM. CERTAIN DETAILS WERE FILED BEFORE THE CIT(A), WHICH WERE NOT ACCEPTED BY THE CIT(A) AND R EJECTED THE EXPLANATION OF THE ASSESSEE BY OBSERVING THAT AMPLE OPPORTUNITY WAS GIVEN BY THE AO AND THE ASSESSEE HAS NOT FILED ANY DOCUMENT BEFORE THE AO. ACCORDINGLY, THE ORDERS OF THE AO WAS CONFIRMED. 4 . AFTER CONSIDERING THE GROUNDS OF APPEAL AND T HE ORDERS OF THE AUTHORITIES BELOW, I AM OF THE VIEW THAT THE MATTER SHOULD GO BACK TO THE FILE OF THE AO TO CONSIDER THE ISSUE AFRESH AFTER AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD AND AFTER TAKING INTO CONSIDERATION ALL THE DETAILS FILED BEFORE TH E CIT(A) AND ANY OTHER DETAILS, WHICH MAY FILE DURING THE REASSESSMENT PROCEEDING. 5 . ACCORDINGLY, I SET ASIDE THE ORDER OF THE AO AND CIT(A) AND RESTORE THE ISSUES TO THE OF THE AO FOR PASSING A FRESH ORDER AS STATED ABOVE. 1 3 . IN THE RESULT, APPEAL OF T HE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED IN THE OPEN COURT ON THIS 12 TH DAY OF JU LY .2013 SD/ - ( ) ( R.K.GUPTA ) / JUDICIAL MEMBER MUMBAI; DATED : 20/07 / 2013 /PKM , PS ITA NO. 2394 /20 1 3 3 COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / THE CIT(A) , MUMBAI. 4. / CIT 5. / DR, ITAT, MUMBAI 6. GUARD FILE. //TRU E COPY// / BY ORDER, ( ASSTT. REGISTRAR) / ITAT, MUMBAI