DILIP DAMODAR PATIL, PALGHAR V. INCOME TAX OFFICER WARD-1, PALGHAR

ITA 4471/MUM/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 1415 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 4 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2013-2014
• Appeal Filed On: 19-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAM TIWARI
• Keywords: Principle of natural justice
• Section: 234B; 133(6)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH D, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA NO.4471/M/2017 ASSESSMENT YEAR: 2013-14 MR. DILIP DAMODAR PATIL, 110, TEMBHODE ROAD, DIST. PALGHAR 401404 PAN: ABQPP9104M VS. ITO WARD-1, PALGHAR, CHINTUPADA RD., UDHYOG NAGAR, PALGHAR 401404 (APPELLANT) (RE SPONDENT) PRESENT FOR: ASSESSEE BY : NONE REVENUE BY : SHRI RAM TIWARI, D.R. DATE OF HEARING : 06.11.2018 DATE OF PRONOUNCEMENT : 14.11.2018 O R D E R PER RAJESH KUMAR, ACCOUNTANT MEMBER: THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSES SEE AGAINST THE ORDER DATED 21.03.2017 OF THE COMMISSIO NER OF INCOME TAX (APPEALS) [HEREINAFTER REFERRED TO AS TH E CIT(A)] RELEVANT TO ASSESSMENT YEAR 2013-14. 2. AT THE OUTSET, WE WOULD LIKE TO MENTION THAT NEI THER ASSESSEE NOR HIS AUTHORISED REPRESENTATIVE WERE PRE SENT TO ATTEND THE HEARING WHEN THE CASE WAS CALLED UP FOR HEARING. WE, THEREFORE, ARE DECIDING THE APPEAL IN ABSENCE OF AS SESSEE AFTER CONSIDERING THE MERITS OF THE CASE AND HEARING THE LD. D.R. ON MERIT. 3. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL: ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW, THE LD. CIT (A) ERRED IN CONFIRMING ADDITION OF RS. 37, 24,700/-IGNORING ALL DOCUMENTARY EVIDENCES PRODUCED BEFORE HIM. ITA NO.4471/M/2017 MR. DILIP DAMODAR PATIL 2 2. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CA SE AND IN LAW, THE LD. CIT (A) ERRED IN CONFIRMING ADDITION OF RS. 17, 64,258/-/-I GNORING ALL DOCUMENTARY EVIDENCES PRODUCED BEFORE HIM. 3. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CA SE AND IN LAW, THE LD. CIT (A) ERRED IN CONFIRMING ADDITION ON THE BASIS OF NON PR ODUCTION OF CREDITORS AND NON SERVICES OF NOTICE U/S 133(6) IGNORING ALL EVIDENCE S PRODUCED BEFORE HIM. 4. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE C ASE AND IN LAW, THE LD. CIT (A) ERRED IN CONFIRMING INTEREST CHARGED UNDER SECTION 234A, 234B AND 234C. 5. THE ASSESSEE CRAVES LEAVE TO ADD, ALTER OR AMEN D THE EXISTING GROUNDS OF APPEAL ON OR BEFORE THE DATE OF HEARING. 4. AFTER HEARING THE LD. D.R. AND PERUSING THE MATE RIAL ON RECORD, WE FIND THAT IN THE PRESENT CASE THE ASSESS EE COULD NOT PRODUCE THE DOCUMENTARY EVIDENCES OF INCURRING LAND DEVELOPMENT EXPENSES BEFORE THE AUTHORITIES BELOW A ND ONLY IT IS FOR THAT REASON THE LD. CIT(A) AFFIRMED THE ORDER O F AO. WE ARE OF THE VIEW THAT THE PRINCIPLE OF NATURAL JUSTICE W ILL BE MET IF THE ASSESSEE IS GIVEN ONE MORE OPPORTUNITY TO PRESENT H IS CASE BEFORE THE LD. CIT(A). ACCORDINGLY, WE RESTORE THE MATTER BACK TO THE FILE OF THE LD. CIT(A) TO PASS THE ORDER AFRESH AFTER HEARING THE ASSESSEE ON THE ISSUE. WE ALSO DIRECT THE ASSE SSEE TO PRODUCE THE NECESSARY EVIDENCES IN SUPPORT OF HIS C LAIM BEFORE THE APPELLATE AUTHORITY. ACCORDINGLY, THE MATTER I S SET ASIDE. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED. ORDER PRONOUNCED IN THE OPEN COURT ON 14.11.2018. SD/- SD/- (MAHAVIR SINGH) (RAJESH KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 14.11.2018. * KISHORE, SR. P.S. ITA NO.4471/M/2017 MR. DILIP DAMODAR PATIL 3 COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT (A) CONCERNED, MUMBAI THE DR CONCERNED BENCH //TRUE COPY// [ BY ORD ER DY /ASSTT. REGISTRAR, ITAT, MUMBAI.