Shree Alok Jadhav, Dewas V. The ITO, Dewas

ITA 318/IND/2013

• Counselvise Citation: 31822714 RSA 2013
• Duration Of Justice: 5 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-10-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 17-05-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BHIMKUNVAR
• Keywords: Opportunity of being heard
• Section: 147; 144; 154

Judgement Text

1 INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI R.C. SHARMA, ACCOUNTANT MEMBER ITA NO. 318/IND/2013 A.Y.2008-09 SHREE ALOK JADHAV DEWAS PAN AIGPJ7192L :: APPELLANT VS INCOME TAX OFFICER DEWAS :: RESPONDENT ASSESSEE BY SHRI ASHISH GOYAL REVENUE BY SHRI BHIMKUNVAR DATE OF HEARING 29.10.2013 DATE OF PRONOUNCEMENT 29.10.2013 O R D E R PER JOGINDER SINGH, JUDICIAL MEMBER THE ASSESSEE IS AGGRIEVED BY THE IMPUGNED ORDER D ATED 12.2.2013 OF THE LEARNED FIRST APPELLATE AUTHORITY, UJJAIN, ON THE GROUND THAT THE LEARNED CIT(A) ERRED IN SUSTAINING THE ADDITION OF 2 RS. 7,17,852/- ON ACCOUNT OF UNEXPLAINED CASH DEPOS IT IN BANK. THE LEARNED COUNSEL FOR THE ASSESSEE ALSO POINTED O UT BY WAY OF ADDITIONAL GROUND THAT LATER ON VIDE ORDER DATED 25 .6.2013 PASSED U/S 154 BY THE CIT(A), THE ADDITION TO THE T UNE OF RS. 5,54,528/- RESULTING INTO TOTAL ADDITION OF RS. 11, 07,872/- HAS BEEN AFFIRMED. IT WAS SUBMITTED THAT THE ORIGINAL O RDER PASSED BY LD. CIT(A) U/S 250 HAS BEEN MERGED IN THE ORDER OF THE CIT PASSED U/S 154 OF THE ACT. ON THE OTHER HAND, THE L EARNED SR. DR CONTENDED THAT SINCE THE ASSESSEE DID NOT FILE THE NECESSARY DETAILS BEFORE THE ASSESSING OFFICER, THEREFORE, TH E ASSESSING OFFICER COULD NOT EXAMINE THE CLAIM OF THE ASSESSEE . IT WAS PLEADED THAT THIS FILE MAY BE SENT TO THE ASSESSING OFFICER. THE LEARNED COUNSEL FOR THE ASSESSEE ALSO CONSENTED TO THE PROPOSAL OF THE LEARNED SENIOR DR. 2. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PER USED THE MATERIAL AVAILABLE ON RECORD. IT IS AN ADMITTED FAC T THAT THE ASSESSMENT WAS FRAMED U/S 144 READ WITH SECTION 147 OF THE ACT, AS NECESSARY DETAILS ALONG WITH CONFIRMATION OF UNS ECURED LOANS AND SOURCE OF CASH DEPOSITS WERE NOT FURNISHED BY T HE ASSESSEE. THE MANDATE OF THE ACT/LEGISLATURE IS TO COLLECT DU E TAXES THAT TOO FROM THE RIGHTFUL PERSON. SINCE THE SOURCE OF CASH DEPOSIT AND 3 OTHER NECESSARY DETAILS WERE NOT FILED BY THE ASSES SEE, IN THE INTEREST OF JUSTICE AND FAIR PLAY, WE RESTORE THIS FILE TO THE FILE OF THE ASSESSING OFFICER WITH THE DIRECTION TO EXAMINE THE NECESSARY DETAILS, IF ANY, FILED BY THE ASSESSEE. THE ASSESSE E BE GIVEN DUE OPPORTUNITY OF BEING HEARD. THIS APPEAL OF THE ASSE SSEE IS, THEREFORE, ALLOWED FOR STATISTICAL PURPOSES. THIS ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF LD. REPRESENTATIVES FROM BOTH SIDES AT THE CONCLUSION OF THE HEARING ON 29.10.2013. SD/- SD/- (R.C.SHARMA) (JOGINDER SINGH ) ACCOUNTANT MEMBER JUDICIAL ME MBER DATED: 29.10.2013 COPY TO: APPELLANT, RESPONDENT, CIT, CIT(A), DR, GU ARD FILE VYAS