Shri Kartikeya Surendra Shukla, Ahmedabad V. The Income Tax Officer, Ward-10(2), Ahmedabad

ITA 252/AHD/2014

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 0398 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 8 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-09-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 30-09-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 24-01-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAHUL KUMAR
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI R.P. TOLANI, JUDICIAL MEMBER ./ ITA NO. 252/AHD/2014 / ASSESSMENT YEAR : 2009-10 SHRI KARTIKEYA SURENDRA SHUKLA 2, VISHWA BHARATI SOCIETY, ELLISBRIDGE, AHMEDABAD-6 PAN : ACIPS 7279 P VS ITO, WARD-10(2), AHMEDABAD / (APPELLANT) / (RESPONDENT) ASSESSEE BY : SHRI P.M. MEHTA, WITH SHRI GULAB THAKOR, ARS REVENUE BY : SHRI RAHUL KUMAR, SR DR / DATE OF HEARING : 30/09/2016 / DATE OF PRONOUNCEMENT: 30/09/2016 / O R D E R THIS IS ASSESSEES APPEAL CHALLENGING THE EX PARTE ORDER OF THE LD. COMMISSIONER OF INCOME-TAX (APPEALS)-XVI, AHMEDABAD CONFIRMING ADDITION OF RS.17,85,000/- AS UNEXPLAINED CASH DEPO SITS. 2. LD. COUNSEL FOR THE ASSESSEE CONTENDS THAT AT TH E RELEVANT TIME THE ASSESSEE WAS NOT WELL AND THEREFORE HE COULD NOT AT TEND THE PROCEEDINGS WHICH RESULTED IN THE IMPUGNED EX PARTE ORDER BY LD. CIT(A). IT IS CONTENDED THAT THE ASSESSEE WAS PREVENTED BY SUFFIC IENT CAUSE IN NOT ATTENDING THE APPELLANT PROCEEDINGS. THEREFORE, IN THE INTEREST OF JUSTICE, THE APPEAL MAY BE SET ASIDE AND RESTORED BACK TO THE FI LE OF LD. CIT(A) WITH THE FOLLOWING PRAYERS:- A) THE ASSESSEE EXPRESSED DEEP REGRETS FOR THE EX PARTE ORDER AND IS WILLING TO BEAR THE COST IN THIS BEHALF; B) IT IS UNDERTAKEN THAT THE APPELLATE PROCEEDINGS WIL L BE PROMPTLY AND POSITIVELY ATTENDED. SMC-ITA NO. 252/AHD/2014 SHRI KARTIKEYA SURENDRA SHUKLA VS. ITO AY : 2009-10 2 3. LD. DR, ON THE OTHER HAND, SUPPORTED THE ORDERS OF THE LD. CIT(A). 4. I HAVE HEARD THE RIVAL CONTENTIONS, PERUSED THE MATERIAL AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE LOWER AUT HORITIES. IN VIEW OF THE FACTS AND CIRCUMSTANCES, I AM OF THE VIEW THAT THE ENDS OF JUSTICE WILL BE MET IF THE ISSUE IS SET ASIDE AND RESTORED BACK TO THE FILE OF LD. CIT(A) FOR FRESH ADJUDICATION ON FOLLOWING CONDITIONS:- I) THE ASSESSEE SHALL PAY A COST OF RS.10,000/- (RS. T EN THOUSAND ONLY). THE CHALLAN WHEREOF SHALL BE PRODUCED BEFOR E THE LD. CIT(A) ALONG WITH COPY OF THIS ORDER WITH A REQUEST TO FIX THE HEARING OF APPEAL. II) THE ASSESSEE SHALL NOT DELAY THE APPEAL HEARING WIT HOUT A REASONABLE CAUSE. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES, AS INDICATED ABOVE. ORDER PRONOUNCED IN THE COURT ON 30 TH SEPTEMBER, 2016 AT AHMEDABAD. SD/- R.P. TOLANI (JUDICIAL MEMBER) AHMEDABAD; DATED 30/09/2016 *BIJU T. / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A) 5. , , / DR, ITAT, AHMEDABAD 6. / GUARD FILE . / BY ORDER, TRUE COPY / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD