YATISH WALMIK MADHAVI, NAVI MUMBAI V. ITO 22(3)(4), NAVI MUMBAI

ITA 4315/MUM/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 1203 (ITAT-MUMBAI)
• Duration Of Justice: 9 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-04-2017
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 22-06-2016
• Court: TRIBUNAL
• Department Lawyers: BEENA SANTOSH
• Keywords: Principle of natural justice; Additional evidence

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER ITA NO. 4315/M/2016 (AY 2009 - 2010) YATISH WALMIK MADHAVI, 805, EKVIRA SAVALI, GHANSOLI GOAN, NAVI MUMBAI - 400701. / VS. ITO - 22(3)(4), TOWER NO.6, VASHI RAILWAY STATION, VASHI, NAVI MUMBAI. ./ PAN : APSPM7649L ( / APPELLANT) .. ( / RESPONDENT ) / APPELLANT BY : SHRI PRAYAG JHA & MR. PRATEEK JHA / RESPONDENT BY : MS. BEENA SANTOSH, DR / DATE OF HEARING : 20 .03.2017 / DATE OF PRONOUNCEMENT : 12 .04.2017 / O R D E R PER D. KARUNAKARA RAO, AM: THIS APPEAL FILED BY THE ASSESSEE ON 22.6.2016 IS AGAINST THE ORDER OF THE CIT (A) - 26, MUMBAI DATED 29.04.2014 FOR THE ASSESSMENT YEAR 2009 - 2010. 2. THE ONLY ISSUE RAISED IN THIS APPEALS RELATES TO THE ADDITION ON ACCOUNT OF CASH DEPOSITS IN BANK AND THE SOURCES THEREOF. IT IS AN ADMITTED POSITION THA T NOBODY REPRESENTED THE ASSESSEE BEFORE THE ASSESSING OFFICER OR THE CIT (A). THEREFORE, THE PROCEEDINGS WERE COMPLETED EX - PARTE. 3. DURING THE PROCEEDINGS BEFORE THE TRIBUNAL, LD COUNSEL FOR THE ASSESSEE NOT ONLY FILED AN AFFIDAVIT DATED 02.01.2017 ST ATING THAT THE NON - ATTENDANCE BEFORE THE OFFICERS HAS THE SUPPORT OF STRING GENUINE REASONS AND RELIED ON THE CONTENTS OF THE SAID AFFIDAVIT. ON THE MERITS, LD COUNSEL FOR THE ASSESSEE FILED A PAPER BOOK CONTAINING ADDITIONAL EVIDENCE. BEFORE ME, LD COUNSEL FOR TH E ASSESSEE REQUESTED FOR REMANDING THE ISSUE TO THE FILE OF THE AO FOR FRESH EXAMINATION AND DECISION AFTER GRANTING A REASONABLE OPPORTUNITY O F BEING HEARD TO THE ASSESSEE. CONSIDERING THE ILLITERACY IN TAX MATTER S AND OTH ER PECULIAR FACTS, I ORDER F OR REMANDI N G TO AO S FILE . AO IS DIRECTED TO DECIDE THE ISSUE AFRESH AFTER GRANTING A R EASONABLE OPPORTUNITY OF 2 BEING HEARD TO THE ASSESSEE AS PER THE SET PRINCIPLES OF NATURAL JUSTICE. THUS, GROUND RAISED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 1 2 T H APRIL, 2017. S D / - (D. KARUNAKARA RAO) ACCOUNTANT MEMBER MUMBAI ; 12.04.2017 . . ./ OKK , SR. PS / 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 . //TRUE COPY// / BY ORDER, / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI