KIRTI M SHAH, MUMBAI V. ITO 4(3)(4), MUMBAI

ITA 2676/MUM/2013

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 3628 (ITAT-MUMBAI)
• Duration Of Justice: 3 year(s) 4 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-08-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 21-04-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 08-04-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: BHARAT PARIKH
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH A, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SANJAY GARG, JUDICIAL MEMBER ITA NO.2676/M/2013 ASSESSMENT YEAR: 2009-10 MR . KIRTI M. SHAH, 404, RAJESHWARI PLAZA, L.B.S. MARG, GHATKOPAR (W), MUMBAI 400 086 PAN: AAGPS5048E VS. INCOME TAX OFFICER, WARD 4(3)(4), 6 TH FLOOR, AAYAKAR BHAVAN, CHURCHGATE, MUMBAI - 400020 (APPELLANT) (RESPONDENT) PRESENT FOR: ASSESSEE BY : SHRI BHARAT PARIKH, A.R. REVENUE BY : SHRI V.K. BORA, D.R. DATE OF HEARING : 18.08.2016 DATE OF PRONOUNCEMENT : 18.08.2016 O R D E R PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSES SEE AGAINST THE ORDER DATED 14.01.2013 OF THE COMMISSIONER OF INCOME TAX (APPEALS) [HEREINAFTER REFERRED TO AS THE CIT(A)] RELEVANT TO ASSESSMENT Y EAR 2009-10. 2. THE ASSESSEE HAS TAKEN THE FOLLOWING GROUNDS OF APPEAL: 1. THE LEARNED INCOME TAX OFFICER ERRED IN PASSING ORDER U/S. 144 OF THE I.TAX ACT, 1961. YOUR APPELLANT ATTENDED AND SUBMITTED T HE REQUIRED DETAILS BEFORE ASSESSING OFFICER FROM TIME TO TIME. 2. THE LEARNED INCOME TAX OFFICER ERRED IN ADDING R S.509450/- AS UNEXPLAINED MONEY IN BANK ACCOUNT BY TAKING NET DIFFERENCE OF O PENING BALANCE, CLOSING BALANCE AND DEPOSITS. 3. THE LEARNED INCOME TAX OFFICER NOT ALLOWED DEDUC TIONS U/S. 80C/80D OF THE I. TAX ACT, 1961. 3. AT THE OUTSET, THE LD. A.R. OF THE ASSESSEE HAS BROUGHT OUR ATTENTION TO THE ASSESSMENT ORDER AND HAS SUBMITTED THAT THE ASS ESSING OFFICER (HEREINAFTER REFERRED TO AS THE AO) HAS PASSED AN EX-PARTE ASSES SMENT ORDER UNDER SECTION ITA NO.2676/M/2013 MR. KIRTI M. SHAH 2 144 OF THE ACT. THE LD. A.R., INVITING OUR ATTENTI ON TO THE DOCUMENTS FILED IN THE PAPER BOOK, HAS FURTHER STATED THAT ALL THE REQ UISITE DETAILS WERE FILED BEFORE THE AO. HOWEVER, ON THE DATE OF HEARING DUE TO UNA VOIDABLE CIRCUMSTANCES, THE REPRESENTATIVE OF THE ASSESSEE COULD NOT APPEAR BEFORE THE AO. THE AO, HOWEVER WHILE PASSING THE ASSESSMENT ORDER, IGNORED THE RELEVANT EVIDENCES FILED BY THE ASSESSEE BEFORE HIM. HE, THEREFORE, H AS STATED THAT THE EX-PARTE ORDER OF THE AO PASSED UNDER SECTION 144 OF THE ACT IGNORING THE RELEVANT EVIDENCES FILED BY THE ASSESSEE WAS BAD IN LAW. HE HAS ALSO BROUGHT OUR ATTENTION TO THE IMPUGNED ORDER OF THE LD. CIT(A) A ND HAS STATED THAT SIMILAR TYPE OF SUBMISSIONS WERE ALSO MADE BEFORE THE LD. C IT(A). HOWEVER, THE LD. CIT(A) HAS REJECTED THE ABOVE SUBMISSIONS OF THE AS SESSEE. 4. WE HAVE GONE THROUGH THE IMPUGNED ORDER OF THE A O AND OF THE LD. CIT(A). AFTER CONSIDERING THE OVERALL FACTS AND CI RCUMSTANCES OF THE CASE, WE ARE OF THE VIEW THAT THE INTEREST OF JUSTICE WILL B E WELL SERVED IF THE ASSESSEE IS GIVEN AN OPPORTUNITY BEFORE THE AO TO PRESENT HIS C ASE AND SUBMIT THE NECESSARY DETAILS IN SUPPORT OF HIS CLAIM BEFORE TH E AO. WE, THEREFORE, SET ASIDE THE IMPUGNED ORDERS OF THE LOWER AUTHORITIES AND RESTORE THE MATTER TO THE FILE OF THE AO FOR ASSESSMENT AFRESH. NEEDLESS TO SAY THAT THE AO WILL GIVE PROPER OPPORTUNITY TO THE ASSESSEE TO PRESENT HIS C ASE AND SUBMIT THE NECESSARY DETAILS AND EVIDENCES. WE ALSO DIRECT THE ASSESSEE TO PARTICIPATE IN THE ASSESSMENT PROCEEDINGS AND ATTEND TO THE HEARING AS AND WHEN CALLED FOR BY THE AO. WITH THE ABOVE OBSERVATIONS, THE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 18.08.2016. SD/- SD/- (B.R. BASKARAN) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED: 18.08.2016. * KISHORE, SR. P.S. ITA NO.2676/M/2013 MR. KIRTI M. SHAH 3 COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT (A) CONCERNED, MUMBAI THE DR CONCERNED BENCH //TRUE COPY// [ BY ORD ER DY/ASSTT. REGISTRAR, ITAT, MUMBAI.