DHARMENDRA H. MANIYAR, THANE V. ITO WD 2(1), THANE

ITA 358/MUM/2012

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 4096 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-07-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 02-05-2013
• Assessment Year: 2007-2008
• Appeal Filed On: 16-01-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D K SINHA
• Assessee Lawyers: PRITI SHUKLA
• Keywords: Opportunity of being heard
• Section: 68

Judgement Text

, , , , , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES D, MUMBAI .. , ! ' #. . $.. % , & ', ' BEFORE SHRI R.S.SYAL, AM AND DR.S.T.M.PAVALAN, JM ITA NO.358/MUM/2012 : ASST.YEAR 2007-2008 SHRI DHARMENDRA H.MANIYAR 204 VEETRAG TOWER NO.1, 2 ND FLOOR 60 ROAD, NEAR JAIN TEMPLE BHAYANDER (WEST), THANE. PAN : AJRPM4172D. THE INCOME TAX OFFICER WARD 2(1) THANE. ( () / // / APPELLANT) % % % % / VS. ( +,()/ RESPONDENT) () - -- - . . . . / APPELLANT BY : MS.PRITI SHUKLA +,() - . - . - . - . / RESPONDENT BY : SHRI D.K.SINHA % - /! / / / / DATE OF HEARING : 25.07.2013 012 - /! / DATE OF PRONOUNCEMENT : 31.07.2013 ' 3 ' 3 ' 3 ' 3 / / / / O R D E R PER R.S.SYAL (AM) : THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE EX PARTE ORDER PASSED BY THE COMMISSIONER OF INCOME-TAX (APPEALS) ON 15.09.2011 DISMISSING THE APPEAL IN LIMINE IN RELATION TO THE ASSESSMENT YEAR 2007-2008. 2. ADDITIONAL GROUND NO.S 2 TO 4 ARE AGAINST THE PA SSING OF EX PARTE ORDER BY THE LD. CIT(A) WHEN THE ASSESSEE HAD SHIFT ED HIS RESIDENCE. ON MERITS, THE ONLY ISSUE RAISED IN THIS APPEAL IS AGAINST THE CONFIRMATION OF ADDITION OF ` 23,79,700 TOWARDS CREDITS IN BANK ACCOUNT. THE FACTS LEADING TO THIS ADDITION ARE THA T THE ASSESSEE WAS MAINTAINING AN ACCOUNT WITH AXIS BANK, MALAD BRANCH , WHICH WAS NOT DISCLOSED IN THE RETURN OF INCOME. THE ASSESSIN G OFFICER NOTICED THAT A SUM OF ` 23,79,700 WAS DEPOSITED IN THIS ACCOUNT. ON BEING ITA NO.358/MUM/2012. SHRI DHARMENDRA H.MANIYAR. 2 CALLED UPON TO EXPLAIN THE SOURCE OF THE DEPOSITS I N THE BANK, THE ASSESSEE EXPRESSED HIS INABILITY TO DISCLOSE SUCH S OURCE. THE A.O. MADE ADDITION OF ` 23.79 LAKH U/S 68 OF THE ACT. THE ASSESSEE DID NOT APPEAR BEFORE THE FIRST APPELLATE AUTHORITY DESPITE NOTICES. AS SUCH THE APPEAL WAS DISMISSED FOR NON-PROSECUTION ON THE THR ESHOLD ITSELF. 3. AFTER CONSIDERING THE RIVAL SUBMISSIONS AND PERU SING THE RELEVANT MATERIAL ON RECORD, IT IS OBSERVED THAT TH E LEARNED CIT(A) DISMISSED THE ASSESSEES APPEAL IN LIMINE WITHOUT DEALING WITH THE GROUNDS RAISED BEFORE HIM. EVEN IF THE ASSESSEE WAS NOT PRESENT, IT WAS INCUMBENT UPON ON THE PART OF THE LEARNED CIT(A ) TO DISPOSE OFF THE APPEAL ON MERITS. IN NO CASE, CAN THE CIT(A) DI SMISS THE APPEAL FILED BEFORE HIM IN LIMINE. UNDER SUCH CIRCUMSTANCE S, WE SET ASIDE THE IMPUGNED ORDER AND REMIT THE MATTER TO THE FILE OF THE LEARNED CIT(A) FOR DISPOSAL OF THE APPEAL ON MERITS AFTER ALLOWING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESS EE. 3. 4 /5 6- 78 9 : / - ; < / => IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THIS 31 ST DAY OF JULY, 2013. ' 3 - 012 ?'%5 1 - @ SD/- SD/- (DR.S.T.M.PAVALAN) (R.S.SYAL) & ' & ' & ' & ' / JUDICIAL MEMBER ! ' ! ' ! ' ! ' / ACCOUNTANT MEMBER MUMBAI ; ?'% DATED : 31 ST JULY, 2013. DEVDAS* ITA NO.358/MUM/2012. SHRI DHARMENDRA H.MANIYAR. 3 ' 3 - +&/:A B A2/ ' 3 - +&/:A B A2/ ' 3 - +&/:A B A2/ ' 3 - +&/:A B A2// COPY OF THE ORDER FORWARDED TO : 1. () / THE APPELLANT 2. +,() / THE RESPONDENT. 3. C () / THE CIT, THANE. 4. C / CIT(A) - II, THANE 5. AF@ +&/&% , , / DR, ITAT, MUMBAI 6. @ G / GUARD FILE. ' 3% ' 3% ' 3% ' 3% / BY ORDER, ,A/ +&/ //TRUE COPY// 7 7 7 7/ // /= ; = ; = ; = ; ( DY./ASSTT. REGISTRAR) , , , , / ITAT, MUMBAI