Panore Abhijeet Kumar., Belgaum V. The Income Tax Officer, Ward-2(1), Belgaum., Belgaum

ITA 303/PAN/2015

• Counselvise Citation: [2015] 134 COUNSELVISE.COM (IT) 1353 (ITAT-PANAJI)
• Duration Of Justice: 2 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-10-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 27-07-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SIDDAPP A JI R N

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE SHRI N.S. SAINI , HONBLE ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, HONBLE JUDICIAL MEMBER ITA NO. 303 /PNJ/201 5 (ASST. YEAR : 20 1 0 - 1 1 ) SHRI ABHIJEET KUMAR PANNORE, GOMATESH NAGAR, HINDAWADI, BELAGAVI. VS. IT O , WARD - 2(1), BELGAUM PAN NO. ALAPP 5908 R (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE . DEPARTMENT BY : SHRI SIDDAPP A JI R.N. - D R DATE OF HEARING : 05 / 1 0/2015 . DATE OF PRONOUNCEMENT : 05 / 1 0 /201 5 . O R D E R PER N.S. SAINI , ACCOUNTANT MEMBER THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) , BEL A GA VI , DATED 0 1 /0 6 /201 5 . 2. THE SOLE ISSUE INVOLVED IN THIS APPEAL IS THAT THE COMMISSIONER OF INCOME TAX (APPEALS) ERRED IN CONFIRMING THE ADDITION MADE BY THE ASSESSING OFFICER OF 1,19,44,598/ - UNDER THE HEAD UNEXPLAINED MONEY IN THE BANK ACCOUNT DEPOSITED THROUGH CASH/RTGS, 1,10,557/ - UNDER THE HEAD UNEXPLAIN ED INCOME AND 1,50,000/ - AS LOAN FROM DEEPTI PANNORE. 3 . WHEN THE CASE WAS CALLED FOR HEARING , NONE APPEARED ON BEHALF OF THE ASSESSEE AND NEITHER ANY ADJOURNMENT PETITION WAS FILED . NOTICE OF HEARING OF THE APPEAL WAS SENT BY REGISTERED POST WITH ACK NO WLEDGMENT DUE ON 25/08/2015, WHICH WAS SERVED ON THE ASSESSEE ON 07 / 09/20 1 5 AS EVIDENCED BY THE ACKNOWLEDGM E NT CARD OF THE POST OFFICE PLACED ON 2 ITA NO. 303 /PNJ/201 5 RECORD. THE BENCH WAS OF THE VIEW THAT THE APPEAL OF THE ASSESSEE CAN BE DISPOSED OF IN THE ABSENCE OF THE ASSESSEE BY CONSIDERING THE MATERIALS AVAILABLE ON RECORD AND AFTER TAKING INTO CONSIDERATION THE SUBMISSIONS OF THE DEPARTMENTAL REPRESENTATIVE . HENCE, A PPEAL WAS HEARD EXPARTE QUA THE APPELLANT ASSESSEE. 4 . AFTER GOING THROUGH THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) , WE FIND TH A T THE COMMISSIONER OF INCOME TAX (APPEALS) DISMISSED THE APPEAL OF THE ASSESSEE ON THE GROUND TH A T THE ASSESSEE FAILED TO PUT IN APPEARANCE ON THE DATE S OF HEARING FIXED ON 30/07/2014, 18/08/2014, 07/10/2014, 10/11/2014, 06/01/2015, 12/02/2015, 05/03/2015 AND 10/04/2015 . WE FIND THAT THE HONBLE BOMBAY HIGH COURT IN THE CASE OF BHARAT PETROLEUM CORPORATION LTD. VS. ITAT IN WRIT PETITION NO. 1740/2013 VIDE ORDER DATED 23/10/2013 HAS HELD THAT THE TRIBUNAL HAS NO POWER TO DISMISS THE APPEAL FOR NON - APPEARANCE OF APPELLANT . IT HAS TO D E A L WITH THE MERITS. 5. RESPECTFULLY FOLLOWING THE SAME, WE SET ASIDE THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) AND RESTORE BACK THE MATTER TO HIS FILE DIRECTING HIM TO DISPOSE OF THE APPEAL OF THE ASSESSEE ON MERITS AFTER ALLOWING REASONABLE AND PROPER OPPORTUNITY OF HEARING TO B OTH THE PARTIES. 6 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE COURT AT THE CLOSE OF THE HEARING ON MONDAY , THE 05 TH DAY OF OCTOBER , 201 5 AT GOA . S D / - S D / - (GEORGE MATHAN) (N.S.SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER D ATED : 05 TH OCTOBER , 201 5 . 3 ITA NO. 303 /PNJ/201 5 VR/ - COPY TO: 1 . THE ASSESSEE. 2 . THE REVENUE. 3 . THE CIT 4 . THE CIT(A) 5 . THE D.R . 6 . GUARD FILE. BY ORDER ASSISTANT REGISTRAR I.T.A.T., PANAJI 4 ITA NO. 303 /PNJ/201 5 DATE INITIAL ORIGINAL DICTATION PAD & DRAFT ARE ENCLOSED IN THE FILE 1. DRAFT DICTATED ON 05 . 1 0.2015 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 05 . 1 0 .2015 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 05 / 1 0 /2015 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 05 / 1 0/2015 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 05 / 1 0 /2015 SR.PS 6. DATE OF PRONOUNCEMENT 05 / 1 0/2015 SR.PS 7. FILE SENT TO THE BENCH CLERK 05 / 1 0 /2015 SR.PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE OF DISPATCH OF ORDER