RAJESH AMARSHI KHANDOR, MUMBAI V. ITO 25(2)(4), MUMBAI

ITA 4651/MUM/2015

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 3132 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-09-2016
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 11-08-2015
• Court: TRIBUNAL
• Department Lawyers: SUMIT KUMARDR
• Assessee Lawyers: SURESH MANILAL POOJ
• Keywords: Unexplained cash credit; Opportunity of being heard
• Section: 68

Judgement Text

, - , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES SMC, MUMBAI , ! ' , BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER, ITA NO.4651/MUM/2015 ASSESSMENT YEAR: 2009-10 RAJESH AMARSHI KHANDOR, 15, AMIN CHAWL, KHED GALI, GOKHALE ROAD, DADAR (W), MUMBAI-400255 / VS. INCOME TAX OFFICER-25(2)(4), MUMBAI / ASSESSEE / REVENUE P.A. NO . ANMPK1402H $ % & / ASSESSEE BY SHRI SURESH MANILAL POOJ $ % & / REVENUE BY SHRI SUMIT KUMAR-DR / DATE OF HEARING 08/09/2016 & / DATE OF ORDER: 08/09/2016 & / O R D E R THE ASSESSEE IS AGGRIEVED BY THE EX-PARTE IMPUGNED ORDER DATED 13/03/2014 OF THE LD. FIRST APPELLATE A UTHORITY, MUMBAI. ITA NO.4651/MUM/2015 RAJESH AMARSHI KHANDOR 2 2. DURING HEARING, SHRI SURESH MANILAL POOJ, LD. COUNSEL FOR THE ASSESSEE, CONTENDED THAT NO NOTICE OF HEARING WAS EVER RECEIVED BY THE ASSESSEE FROM THE OFFICE O F THE LD. COMMISSIONER OF INCOME TAX (APPEAL), THEREFORE, THE RE WAS NO QUESTION OF APPEARANCE BY THE ASSESSEE. IT WAS P LEADED THAT THE ASSESSEE MAY BE PROVIDED OPPORTUNITY TO SUBSTANTIATE HIS CASE. ON THE OTHER HAND, THE LD. D R, SHRI SUMIT KUMAR, CONTENDED THAT THE ASSESSEE DID NOT AP PEAR BEFORE THE LD. COMMISSIONER OF INCOME TAX (APPEAL) ON THE APPOINTED DATE, THEREFORE, EX-PARTE ORDER WAS PASSE D. 2.1. I HAVE CONSIDERED THE SUBMISSIONS OF THE LD. DR AND PERUSED THE MATERIAL AVAILABLE ON RECORD. THE F ACTS, IN BRIEF, ARE THAT THE ASSESSEE IS AN INDIVIDUAL, PROP RIETOR OF M/S DEMAND ENTERPRISES, ENGAGED IN THE BUSINESS OF MANUFACTURING OF READYMADE GARMENTS. THERE WAS INFORMATION UNDER CASS, AS PER WHICH, IT WAS NOTICE D THAT THE ASSESSEE DEPOSITED CASH AMOUNTING TO RS.18,52,1 35/- IN HIS BANK ACCOUNT MAINTAINED WITH ICICI BANK. THE AS SESSEE WAS ASKED AS TO WHY THE SAME SHOULD NOT BE ADDED AS UNEXPLAINED CASH CREDIT U/S 68 OF THE ACT. HOWEVER, THE LD. ASSESSING OFFICER MADE THE ADDITION. ON APPEAL, BEF ORE THE LD. COMMISSIONER OF INCOME TAX (APPEAL), NOTICES WE RE ISSUED TO THE ASSESSEE AND THE CASE WAS FIXED FOR 19/09/2013, 17/01/2014 AND 13/03/2014. AS PER THE IMPUGNED ORDER, NONE APPEARED BEFORE THE LD. COMMIS SIONER OF INCOME TAX (APPEAL) TO SUBSTANTIATE THE CLAIM. HOWEVER, THERE IS NO FINDING IN THE IMPUGNED ORDER THAT NOTI CES WERE ITA NO.4651/MUM/2015 RAJESH AMARSHI KHANDOR 3 SERVED UPON THE ASSESSEE. WITHOUT GOING INTO MUCH DELIBERATION AND KEEPING IN VIEW THE PRINCIPLE OF N ATURAL JUSTICE, I AM OF THE VIEW THAT NO PERSON SHOULD BE CONDEMNED UNHEARD, THEREFORE, THE IMPUGNED APPEAL IS REMANDED BACK TO THE FILE OF THE LD. COMMISSIONER OF INCOME TAX ( APPEAL) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW. THE ASSE SSEE BE GIVEN OPPORTUNITY OF BEING HEARD. THE ASSESSEE IS A LSO DIRECTED TO APPROACH THE OFFICE OF THE LD. FIRST AP PELLATE AUTHORITY WITHIN ONE MONTH FROM THE RECEIPT OF THIS ORDER. THE LD. FIRST APPELLATE AUTHORITY IS FREE TO ADJUDI CATE THE APPEAL ON A MUTUALLY PRE-DECIDED DATE. THE APPEAL O F THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES ONLY. FINALLY, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES ONLY. THIS ORDER WAS PRONOUNCED IN THE OPEN IN THE PRESEN CE OF LD. REPRESENTATIVE FROM BOTH SIDES AT THE CONCLU SION OF THE HEARING ON 08/09/2016. SD/- (JOGINDER SINGH) ! ' / JUDICIAL MEMBER MUMBAI; DATED : 08/09/2016 F{X~{T? P.S / ! & $ )!*+ ,&+-* / COPY OF THE ORDER FORWARDED TO : 1. '#$%& / THE APPELLANT 2. '(%& / THE RESPONDENT. 3. ) ) * / THE CIT, MUMBAI. ITA NO.4651/MUM/2015 RAJESH AMARSHI KHANDOR 4 4. ) ) * / CIT- , MUMBAI 5. +,- ' , ) '#$ ' / , / DR, ITAT, MUMBAI 6. -0 1$ / GUARD FILE. & / BY ORDER, (+# ' //TRUE COPY// / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI