AASIF ANSAR QURESHI, MUMBAI V. ITO WD 13(1)(4), MUMBAI

ITA 4142/MUM/2017

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 8324 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 06-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N HEMALATHA
• Assessee Lawyers: BABOOLAL OSTWAL; JAIN PREM SHRI S J AGARWAL
• Keywords: Principle of natural justice

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN (AM) I.T.A. NO. 4142 /MUM/ 2017 (ASSESSMENT YEAR 20 11 - 12 ) AASIF ANSAR QURESHI SHOP NO. 1, MUMBAI PLAZA MARKET, 37 - SARANG STREET, CRAWFORD MARKET MUMBAI - 400 003. PAN : AACP Q7757J V S . INCOME TAX OFFICER 13(1)(4) AAYAKAR BHAVAN 1 ST FLOOR M.K. ROAD MUMBAI - 400 020. ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY SHRI JAIN PREM, SHRI S.J. AGARWAL & SHRI BABOOLAL OSTWAL DEPARTMENT BY MS. N. HEMALATHA DATE OF HEARING 6 .1 2 . 201 7 DATE OF PRONOUNCEMENT 6 . 12 . 201 7 O R D E R THE ASSESSEE HAS FILED THIS APPEAL CHALLENGING THE ORDER DATED 27 . 03 . 2017 PASSED BY LD CIT(A) - 28, MUMBAI AND IT RELATES TO THE ASSESSMENT YEAR 2011 - 12. THE ASSESSEE IS AGGRIEVED BY THE DECISION OF LD C IT(A) IN CONFIRMING THE ADDITION OF RS.33.39 LAKHS RELATING TO UNDISCLOSED SALES. 2. AT THE TIME OF HEARING, THE LD A.R OF THE ASSESSEE HAS MOVED A PETITION SEEKING ADJOURNMENT. HOWEVER, IT WAS NOTICED THAT THE LD CIT(A) HAS PASSED AN EX - PARTE ORDER, SINCE THE ASSESSEE DID NOT APPEAR BEFORE HIM. IT WAS NOTICED THAT THE ADDITION RELATED TO UNEXPLAINED DEPOSITS MADE INTO THE BANK ACCOUNT OF THE ASSESSEE. HENCE THE ADJOURNMENT REQUEST WAS REJECTED. 3. I HEARD LD D.R AND PERUSED THE RECORD. SINCE T HE LD CIT(A) HAS PASSED AN EX - PARTE ORDER AND SINCE THE ASSESSEE HAS FILED BEFORE THE TRIBUNAL, IN THE INTEREST OF NATURAL JUSTICE, I AM OF THE VIEW THAT THE ASSESSEE SHOULD BE ONE MORE OPPORTUNITY TO PRESENT HIS CASE BEFORE LD CIT(A). ACCORDINGLY I SET A SIDE THE ORDER PASSED BY LD CIT(A) AND RESTORE ALL THE MATTERS TO HIS FILE FOR AASIF ANSAR QURESHI 2 ADJUDICATING THE APPEAL OF THE ASSESSEE AFRESH. THE ASSESSEE IS ALSO DIRECTED TO EXTEND FULL COOPERATION TO LD CIT(A) FOR EXPEDITIOUS DISPOSAL OF THE APPEAL. 4. IN THE RES ULT, THE APPEAL OF THE ASSESSEE IS TREATED AS PARTLY ALLOWED. 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 ORDER, //TRUE COPY// ( ASSTT. REGISTRAR /SENIOR PS ) PS ITAT, MUMBAI