Satishkumar Amrutlal Patel, Unjha V. The Income Tax Officer, Ward-4, Patan

ITA 251/AHD/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 2924 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-04-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 14-04-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 12-02-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHRIC.SSHARMA
• Assessee Lawyers: SHRIRUSHINPATEL

Judgement Text

आयकरअपीलीयअधिकरण,अहमदाबादनयायपीीINTHEINCOMETAXAPPELLATETRIBUNAL,‘’SMC’’BENCH,AHMEDABADBEFOREMsSUCHITRAKAMBLE,JUDICIALMEMBERAndSHRINARENDRAPRASADSINHA,ACCOUNTANTMEMBERआयकरअपीलसं./ITANo.251/AHD/2024धििाधरणवरध/Asstt.Year:2017-2018SatishkumarAmrutlalPatel,3/183PatelniLine,Varvada,Unjha-384215.PAN:BKDPP7220BVs.IncomeTaxOfficer,Ward-4,Patan.(Applicant)(Respondent)Assesseeby:ShriRushinPatel,ARRevenueby:ShriC.SSharma,Sr.DRसुिवाईकीतारीख/DateofHearing:15/04/2024घोरणाकीतारीख/DateofPronouncement:19/04/2024आदेश/ORDERPERSUCHITRAKAMBLE,JUDICIALMEMBER:ThecaptionedappealhasbeenfiledattheinstanceoftheAssesseeagainsttheorderoftheLearnedCommissionerofIncomeTax(Appeals),Gandhinagar,arisinginthematterofassessmentorderpassedunders.143(3)oftheIncomeTaxAct,1961(here-in-afterreferredtoas"theAct")relevanttotheAssessmentYear2017-2018.ITAno.251/AHD/2024A.Y.2017-1822.Theassesseehasraisedthefollowinggroundsofappeal:1.TheLd.CIT(A),haserredinlawandonfactsofthecase,indismissingtheappealoftheassesee,forallegednon-prosecutionoftheappealbytheassesseeandwithinhearingtheassessee.2.Theappellantcravesleavetoadd,amendoralterthegroundsofappealatthetimeofhearing,ifneedarise.3.TheassesseefiledhisreturnofincomedeclaringtotalincomeatRs.3,29,330/-on14/08/2017.Thecasewasselectedforscrutinyandnoticeu/s.143(2)oftheAct,withquestionnairewereissuedonvariousdateswhichincludednoticeissuedu/s.142(1)r.w.s129oftheAct,dated22/08/2019.TheAOobservedthattheassesseederivedincomefromhouseproperty,profitandgainsfrombusinessorprofessionandincomefromothersources.Theassesseesubmitteddetailson24/10/2019.TheAOissuedshowcausenoticedated10/12/2019,tosubmitcertaindetailswhichtheassesseesubmittedon16/12/2019.TheAOobservedthattheunsecuredloaninthenameof8partieswasnotexplainedbytheassesseeandhencetreatedthesameasunexplainedandaddedthesametoreturnofincomeaspertheprovisionofsection68oftheAct.Thus,theAOmadeadditionofRs.4,97,005/-asadditiononaccountofunexplainedadditionincapitalaccountaspertheprovisionsection68oftheAct,andadditionofRs.11,20,000/-asonunexplainedunsecuredloanu/s.68oftheAct.4.BeingaggrievedbytheorderoftheAOtheassesseefiledappealbeforetheLd.CIT(A).TheLd.CIT(A),dismissedtheappealoftheassesee.5.TheLd.ARsubmittedthattheLd.CIT(A),passedex-parteorderwithoutgivingopportunityofhearingtotheassessee.Therefore,themattermayremandbacktothefileofLd.CIT(A),foradjudicationofissuesonmerit.6.TheLd.DRreliedupontheassessmentorderandtheorderoftheLd.CIT(A).ITAno.251/AHD/2024A.Y.2017-1837.Wehaveheardboththepartiesandperusedalltherelevantmaterialsavailableonrecord.ItispertinenttonotethatthattheLd.CIT(A),hasmentionedintheorderthatthenoticeswereissuedthroughemailsbutnoresponsewasreceivedfromtheassessee.TheLd.ARcontendedbeforeusthatastheasseseewasnotawareofthetechnicalitiesofrespondingemailsissuedbytheDepartment/Ld.CIT(A),theassesseecouldnotattendthehearingbeforetheLd.CIT(A).Therefore,intheinterestofjusticeitwillbeappropriatetoremandbackthismattertothefileofLd.CIT(A),forproperadjudicationoftheissuesonmeritaftertakingcognizanceoftheevidencestodecidethematteronmeritaspertheprovisionIncome-taxstatue.Needless,tosaythatassesseebegivenopportunityofhearingbyfollowingthePrincipleofNaturalJustice.Hence,thegroundofappealoftheassesseeisallowedforthestatisticalpurposes.8.Intheresult,theappealfiledbytheasseseeisallowedforthestatisticalpurposes.OrderpronouncedintheCourton19/04/2024atAhmedabad.Sd/-Sd/-(NARENDRAPRASADSINHA)(SUCHITRAKAMBLE)ACCOUNTANTMEMBERJUDICIALMEMBER(TrueCopy)Ahmedabad;Dated19/04/2024Manish