JOHN VERGHESE, MUMBAI V. ACIT 20(1), MUMBAI

ITA 293/MUM/2010

• Counselvise Citation: 29319914 RSA 2010
• Duration Of Justice: 1 year(s) 9 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-10-2011
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: I
• Next Hearing Date: 03-10-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 12-01-2010
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Depreciation; Opportunity of being heard; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH I,MUMBAI BEFORE SHRI D.K. AGARWAL (JM) & SHRI B. RAMAKOTAIA H (AM) I.T.A.NO.293/MUM/2010 (A.Y. 2006-07) SHRI JOHN VERGHESE, 504, UPHAR 2, SANJEEV ENCLAVE ROAD, SEVEN BUNGALOWS, ANDHERI (W), MUMBAI-400 061. VS. ASST. COMMR. OF INCOME-TAX-20(1), PIRAMAL CHJAMBERS, MUMBAI-400 012. APPELLANT RESPONDENT APPELLANT BY NONE. RESPONDENT BY SHRI SUNIL KUMAR SINGH. DATE OF HEARING 03-10-2011 DATE OF PRONOUNCEMENT 12 -10-2011 O R D E R PER B. RAMAKOTAIAH, AM : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF LD. CIT(A)-31, MUMBAI, DATED 08-10-2009. 2. THE FOLLOWING GROUNDS OF APPEAL HAVE BEEN RAISED BY THE ASSESSEE : 1) THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS )-31, MUMBAI HAS ERRED, IN LAW AND THE FACTS AND CIRCUMST ANCES OF THE CASE IN CONFIRMING THE ORDER OF THE LEARNED A.O. THE ASST. COMMISSIONER OF INCOME-TAX, 20(1) MUMBAI. 2) THE LEARNED C.I.T.(A) HAS ERRED, IN LAW AND THE FACTS AND CIRCUMSTANCES OF THE CASE IN CONFIRMING AN AMOUNT O F RS.22,21,135/- ON ACCOUNT OF PROFESSIONAL/TECHNICA L FEES AS UNDISCLOSED INCOME. THE APPELLANT RESPECTFULLY S UBMITS THAT THE ADDITIONS OF THIS SUM MAY KINDLY BE DELETE D. ITA NO.293/M/10 JOHN VERGHESE 2 3) THE LEARNED C.I.T.(A) HAS ERRED, IN LAW AND THE FACTS AND CIRCUMSTANCES OF THE CASE IN CONFIRMING THE DISALLO WANCES OF RS.83,043/- TOWARDS 1/5 TH OF TOTAL EXPENSES CLAIMED OF RS.4,15,214/- ON AN ADHOC BASIS ON ACCOUNT OF FOLLO WING : DEPRECIATION ON VEHICLES -- RS.1,54,979/- MOTOR CAR EXPENSES -- RS.1,20,135/- OFFICE EXPENSES -- RS. 16,237/- LUNCH & SNACKS EXPENSES -- RS.1,23,863 /- ---------------- RS.4,15,214/- ========= THE APPELLANT RESPECTFULLY SUBMITS THAT THE ADDITIO NS OF THIS SUM MAY KINDLY BE DELETED. 4) THE LD. CIT(A) HAD NOT GIVEN PROPER OPPORTUNITY TO THE APPELLANT THEREBY DENYING THE APPELLANT DUE NATURAL JUSTICE. A PROPER OPPORTUNITY MAY BE GIVEN TO PRESENT THE APPELLANTS CASE. 3. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE. THE ASSESSEES C.AS., M/S. STANY SALDANHA & ASSOCIATES, HAVE, VIDE LETTER DATED 03- 10-2011, REQUESTED FOR ADJOURNMENT OF THE HEARING O N ACCOUNT OF ILL-HEALTH OF THE MOTHER OF C.A., MR. STANY SALDANHA. SINCE THE MATTER HAS BEEN ADJOURNED EARLIER ON A NUMBER OF OCCASIONS, WE REJECT THE PRE SENT REQUEST FOR ADJOURNMENT. 4. WE HAVE HEARD THE MATTER EX PARTE AFTER HEARING THE LD. DEPARTMENTAL REPRESENTATIVE. SINCE THE ASSESSEE POINTS OUT VI DE GROUND NO.4 THAT THE LD. CIT(A) HAD NOT GIVEN PROPER OPPORTUNITY TO THE ASSE SSEE THEREBY DENYING THE ASSESSEE DUE NATURAL JUSTICE, IN THE INTEREST OF JU STICE, WE REMIT THE MATTER BACK TO THE FILE OF THE LD. CIT(A) FOR DISPOSAL OF THE A BOVE GROUNDS AFTER GIVING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESS EE. APPEAL ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THE 12TH DAY OF OCTOBER , 2011. SD/- SD/- (D.K. AGARWAL) (B. RAMAKOTAIAH) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI: 12 TH OCTOBER, 2011. ITA NO.293/M/10 JOHN VERGHESE 3 NG: COPY TO : 1. ASSESSEE. 2. DEPARTMENT. 3 CIT(A)-31,MUMBAI. 4 CIT-20,MUMBAI. 5.DR,I BENCH,MUMBAI. 6.MASTER FILE. (TRUE COPY) BY ORDER, ASST.REGISTRAR, ITAT, MUMBAI. ITA NO.293/M/10 JOHN VERGHESE 4 DETAILS DATE INITIALS DESIGNA TION 1. DRAFT DICTATED ON 03-10-2011 SR.PS/ 2. DRAFT PLACED BEFORE AUTHOR 03-10-2011 SR.PS/ 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/ AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/ 6. KEPT FOR PRONOUNCEMENT ON SR.PS/ 7. FILE SENT TO THE BENCH CLERK SR.PS/ 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 9. DATE ON WHICH FILE GOES TO THE AR 10. DATE OF DISPATCH OF ORDER