REHANA JAHIR DINGANKAR, THANE V. ITO WD 3 , PALGHAR, PALGHAR

ITA 3895/MUM/2017

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 8326 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 29-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N HEMALATHA
• Assessee Lawyers: SUBODH RATNAPARKHI
• Keywords: Opportunity of being heard; Principle of natural justice; Opportunity of cross examination

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN (AM) I.T.A. NO. 3895 /MUM/ 2017 (ASSESSMENT YEAR 20 07 - 08 ) REHANA JAHIR DINGANKAR B - 302, ATLANTA HIRANANDANI ESTATE GHODBUNDER ROAD THANE WEST PIN CODE - 400 607. PAN : ADAPD0 993N V S . INCOME TAX OFFICER WARD 3 AAYAKAR BHAVAN BIDCO ROAD PALGHAR PIN CODE : 401 404. ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY SHRI SUBODH RATNAPARKHI DEPARTMENT BY MS. N. HEMALATHA DATE OF HEARING 6 .1 2 . 201 7 DATE OF PRONOUNCEMENT 6 . 12 . 2 01 7 O R D E R THE ASSESSEE HAS FILED THIS APPEAL CHALLENGING THE ORDER DATED 22 . 03 . 2017 PASSED BY LD CIT(A) - 3, THANE AND IT RELATES TO THE ASSESSMENT YEAR 2007 - 08. THE ASSESSEE IS CHALLENGING THE ADDITION RELATING TO ON - MONEY PAYMENT ON PURCHASE OF TWO FLATS. 2. THE LD A.R SUBMITTED THAT THE ASSESSING OFFICER HAS MADE THE IMPUGNED ADDITION ON THE BASIS OF CERTAIN MATERIALS TAKEN FROM A THIRD PARTY AND ALSO ON THE BASIS OF STATEMENT GIVEN BY A THIRD PERSON. HE SUBMITTED THAT THE ASSESSING OFFICE R DID NOT CONFRONT THOSE MATERIALS WITH THE ASSESSEE AND ALSO DID NOT PROVIDE AN OPPORTUNITY TO CROSS EXAMINE THE PERSON. ACCORDINGLY HE SUBMITTED THAT THE ASSESSMENT ORDER HAS BEEN FRAMED IN VIOLATION OF PRINCIPLES OF NATURAL JUSTICE AND HENCE THE SAME I S LIABLE TO BE QUASHED. 3. WHEN IT WAS PROPOSED BY THE BENCH THAT THE MATTERS CAN BE RESTORED TO THE FILE OF THE ASSESSING OFFICER WITH THE DIRECTION TO PROVIDE ALL THE MATERIALS TO THE ASSESSEE AND ALSO TO PROVIDE OPPORTUNITY FOR CROSS EXAMINATION, T HE LD A.R AGREED TO THE SAME. THE LD D.R ALSO DID NOT OBJECT TO THE SAID PROPOSAL. REHANA JAHIR DINGANKAR 2 4. SINCE THE ASSESSING OFFICER HAS MADE THE ADDITION WITHOUT CONFRONTING THE MATERIALS AND ALSO WITHOUT PROVIDING OPPORTUNITY OF CROSS EXAMINATION, I AM OF THE VIEW THAT THE ENTIRE MATTERS NEED TO BE SET ASIDE TO THE FILE OF THE AO FOR ADJUDICATING THEM AFRESH AFTER PROVIDING ADEQUATE OPPORTUNITY OF BEING HEARD. ACCORDINGLY, I SET ASIDE THE ORDER PASSED BY LD CIT(A) AND RESTORE ALL THE ISSUES TO THE FILE OF THE AO WITH T HE DIRECTION TO PROVIDE ALL THE MATERIALS ON THE BASIS OF WHICH THE IMPUGNED ADDITION WAS MADE AND ALSO TO PROVIDE OPPORTUNITY OF CROSS EXAMINATION, IF REQUIRED BY THE ASSESSEE. AFTER PROVIDING ADEQUATE OPPORTUNITY OF BEING HEARD, THE AO MAY TAKE APPROPRI ATE DECISION IN ACCORDANCE WITH THE LAW. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER HAS BE EN PRONOUNCED IN THE COURT ON 06 .1 2 . 201 7. SD/ - (B.R.BASKARAN) ACCOUNTANT MEMBER MUMBAI ; DATED : 6 / 1 2 / 20 1 7 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. BY O RDER, //TRUE COPY// ( SENIOR P RIVATE S ECRETARY ) PS ITAT, MUMBAI