GAURAV PRAVIN KAMDAR, AHEMEDABAD V. ITO 17(1)(4), MUMBAI

ITA 4365/MUM/2016

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 6827 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 11 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-06-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2010-2011
• Appeal Filed On: 23-06-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: POOJA SWAROOP
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL F BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN (AM) & SHRI PAWAN SINGH (JM) I.T.A. NO. 4365 /MUM/20 16 (ASSESSMENT YEAR 20 10 - 11 ) GAURAV PRAVIN KAMDAR E - 203, PARAS GALAXY NEAR HARIDARSHAN CROSS ROAD, NEW NARODA AHMEDABAD GUJARAT - 382330. PAN : AGJPK6006B V S . ITO 17(1)(4) MUMBAI ( APPELLANT ) ( RESPONDENT ) A SSESSEE BY NONE DEPARTMENT BY S HRI POOJA SWAROOP DATE OF HEARING 7 . 0 6 . 201 8 DATE OF PRONOUNCEMENT 7 . 0 6 . 201 8 O R D E R PER B.R. BASKARAN (AM) : - THE ASSESSEE HAS FILED THIS APPEAL CHALLENGING THE ORDER DATED 23.3.2016 PASSED BY THE LEARNED CIT(A) - 32, MUMBAI AND IT RELATES TO A.Y. 2010 - 11. THE ASSESSEE IS AGGRIEVED BY THE DECISION OF THE LEARNED CIT(A) IN CONFIRMING THE ADDITION OF ` 365.05 LAKHS RELATI NG TO UNEXPLAINED CASH DEPOSIT MADE INTO BANK ACCOUNT OF THE ASSESSEE. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE EVEN THOUGH NOTICE OF HEARING WAS SEND BY REGISTERED POST ON MORE THAN ONE OCCASION. HENCE, WE PROCEED TO DISPOSE OF THE APPEAL EX - PARTE, WIT HOUT PRESENCE OF THE ASSESSEE. 3. WE HAVE HEARD LEARNED DR AND PERUSED THE RECORD. THE ASSESSEE FILED RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATION DECLARING A TOTAL INCOME OF ` 3,50,424/ - . THE ASSESSING OFFICER RECEIVED AIR INFORMATION RELATING TO TH E ASSESSEE TO THE EFFECT THAT THE ASSESSEE HAS DEPOSITED HUGE AMOUNT OF CASH IN THE SAVINGS BANK ACCOUNT MAINTAINED WITH KAPOL COOPERATIVE BANK LTD. AND UNION BANK OF INDIA. THE ASSESSING OFFICER NOTICED THAT THE ASSESSEE HAS 2 DEPOSITED A SUM OF ` 365.05 LA KHS IN THE BANK ACCOUNTS. SINCE THE ASSESSEE DID NOT APPEAR BEFORE THE ASSESSING OFFICER AND DID NOT OFFER EXPLANATION FOR THE DEPOSITS , THE ASSESSING OFFICER COMPLETED THE ASSESSMENT TO THE BEST OF HIS JUDGEMENT U/S. 144 OF THE ACT ADDING ENTIRE AMOUNT OF ` 365.05 LAKHS TO THE TOTAL INCOME OF THE ASSESSEE. 4. BEFORE THE LEARNED CIT(A) ALSO, THE ASSESSEE DID NOT APPEAR AND OFFER ANY EXPLANATION . H ENCE THE LEARNED CIT(A) ALSO CONFIRMED THE ADDITION. BEFORE US ALSO ASSESSEE DID NOT APPEAR. HOWEVER, WE ARE OF THE VIEW, THAT IN THE INTEREST OF NATURAL JUSTICE, THE ASSESSEE MAY BE PROVIDED ONE MORE OPPORTUNITY TO PRESENT HIS CASE. ACCORDINGLY, WE SET ASIDE THE ORDER PASSED BY THE LEARNED CIT(A) AND RESTORE THE SAME TO THE FILE OF THE LEARNED CIT(A) FOR EXAMINI NG THE ISSUE AFRESH, AFTER AFFORDING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. WE ALSO DIRECT THE ASSESSEE TO COOPERATE WITH THE LEARNED CIT(A) FOR EXPEDITIOUS DISPOSAL OF THE ASSESSEE. 5. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER HAS BE EN PRONOUNCED IN THE COURT ON 7 . 6 .201 8 . SD/ - SD/ - (PAWAN SINGH ) (B.R.BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED : 7 / 6 / 20 1 8 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// SENIOR P RIVATE S ECRETARY PS ITAT, MUMB AI