Pradip Narendraray Shah, Bareilly V. Income Tax Officer, Bareilly

ITA 413/LKW/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 4805 (ITAT-LUCKNOW)
• Duration Of Justice: 6 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-01-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 17-11-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 22-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A, LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER ITA NO.413/LKW/2015 ASSESSMENT YEAR 2009-10 INCOME TAX OFFICER, WARD (2)1, BAREILLY VS PRADIP NARENDARAY SHAH QUARTER NO.D-52, IFFCO TOWNSHIP, PAUL POTHEN NAGAR, AONLA, BAREILLY-243403 PAN AEUPS 6186 F (RESPONDENT) (APPELLANT) NONE APPELLANT BY S MT ALKA SINGH, DR RESPONDENT BY 17 / 1 1 /2015 DATE OF HEARING 13/01/2016 DATE OF PRONOUNCEMENT O R D E R PER A. K. GARODIA, A.M. THIS IS AN ASSESSEES APPEAL DIRECTED AGAINST THE O RDER OF LD. CIT (A), AHMEDABAD DATED 18.03.2014 FOR THE AY 2009-10. 2. THE GROUNDS RAISED BY THE ASSESSEE ARE AS UNDER: 1. THE AUTHORITIES BELOW HAVE ERRED IN LAW AS WEL L AS ON FACTS IN MAKING ADDITION OF RS. 900000/- U/S 68 AS UNEXPL AINED CASH CREDIT. THE AUTHORITIES BELOW FAILED TO APPREC IATE THAT CASH IN THE BANK WAS DEPOSITED TO RAISE BALANCE IN THE BANK ACCOUNT FOR PROCURING STUDENT VISA FOR HIS SON AND HAS FURNISHED REASONABLE EXPLANATION FOR VARIOUS PE RSONAL LOANS TAKEN FOR THE PURPOSE. 2. APPELLANT PRAYS FOR LEAVE TO ADD, ALTER AND/OR AMEND ALL/ANY GROUND BEFORE FINAL HEARING OF THIS APPEAL. 2 3. THIS APPEAL WAS LAST FIXED FOR HEARING ON 06.10 .2015 AND ON THIS DATE, LD. AR OF THE ASSESSEE, SHRI RAVINDRA KUMAR AGARWAL APPEAR ED AND SUBMITTED A REQUEST FOR ADJOURNMENT. ON HIS REQUEST, THE HEARING WAS AD JOURNED TO 17.11.2015 AND NEXT DATE OF HEARING WAS PRONOUNCED IN THE OPEN COU RT. IN SPITE OF THIS, NONE APPEARED ON BEHALF OF THE ASSESSEE ON 17.11.2015 AN D THERE IS NO REQUEST FOR ADJOURNMENT AND THEREFORE, THIS APPEAL WAS HEARD EX -PARTE QUA THE ASSESSEE. 4. LD. DR OF THE REVENUE SUPPORTED THE ORDERS OF AU THORITIES BELOW. 5. WE HAVE CONSIDERED THE SUBMISSIONS OF LD. DR OF THE REVENUE AND GONE THROUGH THE ORDERS OF AUTHORITIES BELOW. WE FIND TH AT EVEN BEFORE THE CIT(A), NONE APPEARED ON BEHALF OF THE ASSESSEE AND THE ORDERS W AS PASSED BY HIM EX-PARTE QUA THE ASSESSEE. WE FIND THAT IT IS NOTED BY THE L D. CIT(A) IN PARA NO.2 OF HIS ORDER THAT A LETTER DATED 24.02.2014 WAS RECEIVED T HROUGH POST AND IT WAS STATED IN THIS LETTER THAT THE ASSESSEE HAD BEEN TRANSFERRED TO AONLA, BAREILLY UNIT OF IFFCO AND THEREFORE, HE WAS NOT ABLE TO PURSUE THE MATTER PROPERLY. IT WAS ALSO STATED IN THE SAID LETTER THAT SHRI SATISH AMIN, AR OF THE AS SESSEE HAS EXPIRED AND THEREFORE, IT WAS REQUESTED THAT A TIME OF AT LEAST OF 3-4 WEE KS BE GRANTED TO PREPARE AND FURNISH THE REQUIRED INFORMATION. THEREAFTER, THE L D. CIT(A) HAD PASSED THE IMPUGNED ORDER ON 18.03.2014 WHICH IS ABOUT 21 DAYS AFTER THE DATE OF THIS LETTER DATED 24.02.2014 BY STATING THAT EVEN AFTER LAPSE O F FOUR WEEKS, NOTHING HAS BEEN HEARD FROM THE ASSESSEE. IN OUR CONSIDERED OPINION, IN THE FACTS OF THE PRESENT CASE, SUFFICIENT OPPORTUNITY WAS NOT PROVIDED BY LD . CIT(A) BEFORE PASSING THE EX- PARTE ORDER AND HENCE, WE FEEL IT PROPER THAT THIS MATTER SHOULD GO BACK TO FILE OF THE LD. CIT(A) FOR FRESH DECISION AFTER PROVIDING A DEQUATE OPPORTUNITIES OF BEING HEARD TO THE ASSESSEE. HENCE, WE SET ASIDE THE ORDE R OF LD. CIT(A) AND RESTORE THE MATTER BACK TO HIS FILE FOR FRESH DECISION AFTER PR OVIDING ADEQUATE OPPORTUNITIES OF BEING HEARD TO BOTH SIDES. SINCE, WE RESTORE BACK T HE MATTER TO THE FILE OF LD. 3 CIT(A) FOR FRESH DECISION, WE DO NOT MAKE ANY COMME NT ON THE MERIT OF ISSUE IN DISPUTE. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. (ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE) SD/- SD/- (SUNIL KUMAR YADAV) (A. K. GARODIA ) JUDICIAL MEMBER ACCOUNTANT MEMBE R DATED: 13/01/2016 AKS COPY OF THE ORDER FORWARDED TO : 1.THE APPELLANT 2.THE RESPONDENT. 3.CONCERNED CIT 4.THE CIT(A) 5.D.R., I.T.A.T., LUCKNOW ASSTT. REGISTRAR