Narmada Purohit, Indore V. The I T O 5(5), Indore

ITA 472/Ind/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0937 (ITAT-INDORE)
• Duration Of Justice: 1 year(s) 1 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-05-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 16-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: THROUGH; S.T. JETHANI
• Keywords: Opportunity of being heard; Set aside
• Section: 68; 20

Judgement Text

SMC NARMADA PUROHIT ITA NO.472 OF 2019 1 IN THE INCOME TAX APPELLATE TRIBUNAL INDORE SMC BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER ITA NO. 472/IND/2019 A.Y. 2015-16 NARMADA PUROHIT , INDORE PAN BIYPP7657P :: APPELLANT VS ITO-5(5), INDORE :: RESPONDENT ASSESSEE BY SHRI S.T. JETHANI, ADV. (THROUGH VIDEO CONFERENCING ) RESPONDENT BY SHRI ASHISH PORWAL, SR. DR DATE OF HEARING 28. 0 5 .20 20 DATE OF PRONOUNCEMENT 28.05 .20 20 O R D E R THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE O RDER OF LD. CIT(A)-II, INDORE DATED 21.02.2019. THE ASSESSEE HAS RAISED FO LLOWING GROUNDS OF APPEAL: 1.THAT, THE EX-PARTY ORDER PASSED BY THE LD. CIT(A ) IS BAD IN LAW AS THE SAME HAS BEEN PASSED WITHOUT SERVICE OF NOTICE AT T HE GIVEN EMAIL ADDRESS OR BY NOTICE AT THE GIVEN POSTAL ADDRESS. 2. THAT, THE ADDITION U/S 68 OF THE INCOME TAX ACT UNDER THE HEAD CASH DEPOSIT IN SAVING BANK ACCOUNTS IS WITHOUT MATERIAL AND IS CONTRADICTYORY TO THE FACTS AND CIRCUMSTANCES OF THE CASE AND ALSO BAD IN LAW. 3. THAT THE ASSESSEE FILED RETURNS OF INCOME SHOWIN G BUSINESS U/S 44AD. THEREFORE, ASSESSEE WAS NOT REQUIRD TO MAINTA IN BOOKS OF ACCOUNT. SMC NARMADA PUROHIT ITA NO.472 OF 2019 2 4. THAT, THE ASSESSEE IS NOT REQUIRED TO MAINTAIN B OOKS OF ACCOUNTS U/S 44AA OF THE INCOME TAX ACT. 5. THAT THE ASSESSEE CRAVES TO ADD, AMEND, ALTER AN D MODIFY ALL OR ANY OF THE GROUNDS OF APPEAL. 2. AT THE OUTSET OF THE HEARING, LD. COUNSEL FOR TH E ASSESSEE CONTENDED THAT NO PROPER AND MEANINGFUL OPPORTUNITY OF BEING HEARD WAS GIVEN TO THE ASSESSEE BY THE LD. CIT(A). HE SUBMITTED THAT ON 18 .12.2018,04.02.2019 & 21.02.2019, HE WAS INFORMED THAT LD. CIT(A) WOULD N OT BE ATTENDING THE OFFICE ON THESE DAYS. IT WAS FURTHER SUBMITTED THAT THE CO UNSEL HIMSELF HAD GONE TO THE OFFICE OF THE LD. CIT(A) AND FOUND THAT LD. CIT (A) WAS NOT AVAILABLE. THEREFORE, IT WAS PRAYED THAT LD. CIT(A) MAY BE DIR ECTED IN THIS REGARD. ON THE OTHER HAND, LD. SR. DR DID NOT OBJECT TO THE SUBMIS SION OF THE LEARNED COUNSEL FOR THE ASSESSEE. 3. I HAVE HEARD BOTH THE PARTIES AND PERUSED THE OR DERS OF LOWER AUTHORITIES. CONSIDERING THE FACTS AND CIRCUMSTANCE S OF THE CASE, I AM OF THE VIEW THAT IN THE INTEREST OF JUSTICE, THE ASSESSEE S MATTER IS LIABLE TO BE RECONSIDERED BY THE LD. CIT(A). ACCORDINGLY, THE IM PUGNED ORDER IS SET ASIDE AND THE MATTER IS RESTORED BACK TO THE FILE OF THE LD. CIT(A). THE LD. CIT(A) SHOULD DECIDE THE APPEAL AFRESH IN TERMS AS INDICAT ED HEREINABOVE AFTER AFFORDING DUE OPPORTUNITY OF BEING HEARD TO THE ASS ESSEE AS PER LAW AND THE ASSESSEE IS ALSO DIRECTED TO COOPERATE/APPEAR BEFOR E LD. CIT(A) IN THIS REGARD. SMC NARMADA PUROHIT ITA NO.472 OF 2019 3 4. IN RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOW ED FOR STATISTICAL PURPOSES ONLY. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 28.05.20 20. SD/ - (KUL BHARAT) JUDICIAL MEMBER DATED : 28.05.2020 PATEL/PS COPY TO: APPELLANT/RESPONDENT/PR.CIT(A)/PR.CIT/DR, INDORE