Tarifmahammad Najirmahmmad Ghasura, Deesa V. The Income Tax Officer, Ward-1, Palanpur

ITA 421/AHD/2022

AI Insights

The case involves Tarifmahammad Najirmahmmad Ghasura, the assessee, who appealed against the orders of the Learned Commissioner of Income Tax Appeals, Ahmedabad, which arose from an assessment order passed under section 144 of the Income Tax Act, 1961 for the Assessment Year 2012-2013. The primary grievances included the confirmation of the AO's order regarding the assessment under sections 144 and 147, and the addition of Rs 10,00,000 under section 68 concerning unexplained cash deposits. The assessee contested the validity of the notices issued under sections 148 and 147, and argued that the principles of natural justice were not followed, as the notices were served virtually without proper confirmation of receipt.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 135607 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-04-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Next Hearing Date: 24-04-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 03-11-2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R.R MAKWANA
• Assessee Lawyers: HASMUKHDOSHI
• Keywords: Invalid notice; Principle of natural justice; Peak credit; Set aside
• Section: 144

Judgement Text

आयकर आयकरआयकर आयकर अपी अपीअपी अपीलीय लीयलीय लीय अिधकरण अिधकरणअिधकरण अिधकरण, अहमदाबाद अहमदाबादअहमदाबाद अहमदाबाद यायपीठ यायपीठ यायपीठ यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ SMC’’ BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 421/AHD/2022 िनधा रण िनधा रणिनधा रण िनधा रण वष वष वष वष /Asstt. Year: 2012-2013 Tarifmahammad Najirmahmmad Ghasura, Juna Deesa Junadeesa, At Deesa, Banaskantha-385540. PAN: AQFPG6011J Vs. Income-tax Officer, Ward-1, Palanpur. (Applicant) (Respondent) Assessee by : Shri Hasmukhdoshi with Shri Mehul Doshi A.Rs Revenue by : Shri R.R Makwana, Sr.D.R सुनवाई क तारीख/Date of Hearing : 25/04/2023 घोषणा क तारीख /Date of Pronouncement: 27/04/2023 आदेश आदेशआदेश आदेश/O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: The captioned appeal has been filed at the instance of the Assessee against the order of the Learned Commissioner of Income Tax Appeals, Ahmedabad arising in the matter of assessment order passed under s. 144 of the Income Tax Act, 1961 (here-in-after referred to as "the Act") relevant to the Assessment Year 2012-2013. 2. The assessee has raised the following grounds of appeals: ITA no.421/AHD/2022 A.Y 2012-13 2 1. Ld. C1T(A) has erred in confirming the order of AO in making assessment u/s 144 r.w.s. 147 of I T Act and further erred in making addition of Rs 10,00,000/- u/s 68 in respect of cash deposits in bank by relaying only on virtual issue and virtual service of notice and not confirmed about services of notice to appellant in reality 2. Ld. C1T(A) has erred in confirming the order of AO by issuing invalid notice u/s 148 of I T Act and further erred in making assessment u/s 1 47 of 1 T Act though there is no evidence of income. 3. Ld. CIT(A) has also erred in making the order by not giving enough opportunities to appellant by giving sudden notice served virtually on 29/06/2022 to 25/07/2022 in response to appeal filed on 20/1 1/2019, without knowing facts of service of notice to appellant working as waiter in hotel at Ahmedabad. 4. C1T(A) has also erred in making the order by not asking about details of each deposit, name of bank, peak balance in bank accounts, copy of bank statements etc. relied by AO and thus not adopted principle of natural justice by firmly relaying on order of AO which way made on information of AIR data without making further enquiry about transactions. 3. At the outset, the ld. AR for the assessee submitted before us that he has been instructed by us not to press ground No. 1 and 2 filed along with the memo of appeal. Therefore, the same are being dismissed as not pressed. 4. At the outset, it was noticed that the assessment as well as appellate order have been passed ex-parte. In other words, the contentions/ submissions were not raised by the assessee before the respective authorities below. At the time of hearing, it was pleaded by the Ld. AR that the matter can be restored to the file of the AO for fresh adjudication as per the provisions of law. It was also assured that the assessee shall do the necessary compliance. 5. On the other hand, the Ld. DR did not raise any objection if the matter is set aside to the file of the AO for fresh adjudication as per the provisions of law. 6. Heard the rival contentions of both the parties and perused the materials available on record. There is no dispute to the fact that the assessment and appellate orders were passed without hearing the contentions of assessee. It was done so by the Revenue authorities on account of non-appearance of the assessee. However, keeping in view the principles of natural justice and fair play ITA no.421/AHD/2022 A.Y 2012-13 3 and the concession granted by the Ld. DR, I set aside the issue to the file of AO for fresh adjudication as per the provisions of law. 6.1 It is pertinent to note that the assessee shall not be seek any adjournment before the authority below without just cause. Hence, the ground of appeal of the assessee is allowed partly for statistical purposes. 7. In the result, the appeal filed by the assessee is allowed partly for statistical purposes. Order pronounced in the Court on 27/04/2023 at Ahmedabad. Sd/- Sd/- (MADHUMITA ROY) (WASEEM AHMED) JUDICIAL MEMBER ACCOUNTANT MEMBER (True Copy) Ahmedabad; Dated 27/04/2023 Manish (True Copy)