SUDHIR D KADAV, MUMBAI V. ITO 21(3)(2), MUMBAI

ITA 2562/MUM/2014

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 4585 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 8 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-01-2016
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Next Hearing Date: 14-01-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 16-04-2014
• Court: TRIBUNAL
• Department Lawyers: V S JADHAVDR
• Keywords: Opportunity of being heard

Judgement Text

, - , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES SMC, MUMBAI , ! ' , BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER, ITA NO.2562/MUM/2014 ASSESSMENT YEAR: 2010-11 SHRI SUDHIR D. KADAV, A-204, DIVYA SHRUSTI GAURAV GARD COMPLEX, BANDAR PAKHADI ROAD, KANDIWALI (W) MUMBAI-400067 / VS. ITO-21(3)(2), C-11, 5 TH FLOOR, PRATYAKSHA KAR BHAVAN, B.K.C. BANDRA (EAST), MUMBAI-400051 / ASSESSEE / REVENUE P.A. NO. AHIPK4730A $ % & / ASSESSEE BY NONE $ % & / REVENUE BY SHRI V.S. JADHAV-DR / DATE OF HEARING 14/01/2016 & / DATE OF ORDER: 14/01/2016 & / O R D E R THE ASSESSEE IS AGGRIEVED BY THE IMPUGNED ORDER DATED 07/03/2014 OF THE LD. FIRST APPELLATE AUTHORI TY, MUMBAI. THE SUM AND SUBSTANCE OF THE GROUND RAISED IS CASH DEPOSIT FROM UNDISCLOSED SOURCES. ITA NO.2562/MUM/2014 SHRI SUDHIR D. KADAR 2 2. DURING HEARING OF THIS APPEAL, NONE WAS PRESENT FOR THE ASSESSEE AS THE REGISTERED AD NOTICE, SENT TO THE ASSESSEE, WAS RETURNED BACK BY THE POSTAL AUTHORITI ES WITH THE REMARK UNCLAIMED. IT IS SEEN THAT THE NOTICE WAS SENT AT THE ADDRESS, PROVIDED IN COLUMN 10 OF FORM NO.3 6, DULY FILED AND SIGNED BY THE ASSESSEE, THEREFORE, I HAVE NO OPTION BUT TO PROCEED EX-PARTE, QUA THE ASSESSEE, AND TEND TO DISPOSE OF THE APPEAL ON THE BASIS OF MATERIAL AVAI LABLE ON RECORD. ON THE OTHER HAND, THE LD. DR, SHRI V.S. JA DHAV, DEFENDED THE CONCLUSION ARRIVED AT IN THE IMPUGNED ORDER. 2.1. I HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. THE FACTS , IN BRIEF, ARE THAT THE ASSESSEE DERIVED INCOME FROM SALARIES, DECLARED TOTAL INCOME AT RS.9,13,682/- IN HIS RETUR N FILED ON 06/04/2011. THE LD. ASSESSING OFFICER ADDED INCO ME FROM UNDISCLOSED SOURCES AMOUNTING TO RS.4,73,000/- WHICH WERE CLAIMED TO BE GENUINE LOAN RECEIVED FROM THE FATHER OF THE ASSESSEE. THE ASSESSEE ALSO, BEFORE T HE LD. ASSESSING OFFICER, FURNISHED THE COPY OF 7/12 OF AG RICULTURE LAND HELD BY HIS FATHER TO PROVE THE GENUINENESS OF THE AGRICULTURE INCOME AND ADVANCEMENT OF LOAN TO THE ASSESSEE. EVEN BEFORE THE LD. COMMISSIONER OF INCO ME TAX (APPEALS), THE ASSESSEE FURNISHED THE COPY OF UTPA NNACHA DAKHLA, SIGNED BY TALATHI OF THE VILLAGE OF HIS FA THER IN SATARA SHOWING INCOME OF HIS FATHER AMOUNTING TO RS .3 LAKH FROM AGRICULTURE, AS IS EVIDENT FROM, THE STAT EMENT OF FACTS, FILED BEFORE THIS TRIBUNAL, BY THE ASSESSEE. IT IS NOTED ITA NO.2562/MUM/2014 SHRI SUDHIR D. KADAR 3 THAT THE OWNERSHIP OF LAND BY THE FATHER HAS NOT BE EN DISPUTED BY THE DEPARTMENT. AS PER ARTICLE 265 OF T HE CONSTITUTION, ONLY DUE TAXES HAS TO BE COLLECTED/LE VIED, THEREFORE, KEEPING IN VIEW, THE PRINCIPLE OF NATURA L JUSTICE AND FURTHER NO GRIEVANCE IS CAUSED TO EITHER SIDE, THIS FILE IS REMANDED TO BACK TO THE FILE OF THE ASSESSING OFFIC ER TO EXAMINE THE CLAIM OF THE ASSESSEE AND DECIDE IN ACC ORDANCE WITH LAW. THE ASSESSEE IS ALSO DIRECTED TO FURNISH NECESSARY EVIDENCE IN SUPPORT OF HIS CLAIM. THE ASSESSEE BE G IVEN DUE OPPORTUNITY OF BEING HEARD, THUS, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES ONLY. FINALLY, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES ONLY. THIS ORDER WAS PRONOUNCED IN THE OPEN IN THE PRESENCE OF LD. DR AT THE CONCLUSION OF THE HEARING ON 14/01/2016. SD/- (JOGINDER SINGH) ! ' / JUDICIAL MEMBER MUMBAI; DATED : 14/01/2016 F{X~{T? P.S / ! & $ )!*+ ,&+-* / COPY OF THE ORDER FORWARDED TO : 1. '#$%& / THE APPELLANT 2. '(%& / THE RESPONDENT. 3. ) ) * ( '#$ ) / THE CIT, MUMBAI. 4. ) ) * / CIT(A)- , MUMBAI 5. -./ ' , ) '#$ ' 1 , / DR, ITAT, MUMBAI ITA NO.2562/MUM/2014 SHRI SUDHIR D. KADAR 4 6. /2 3$ / GUARD FILE. & / BY ORDER, (-# ' //TRUE COPY// / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI