ALARAM RAJURAM PRAJAPAT, THANE V. ITO WD - 2(3), THANE

ITA 5071/MUM/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 0650 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 04-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AKHTAR H ANSARILD
• Keywords: Bogus purchase
• Section: 143(3)

Judgement Text

1 ITA NO.5071/MUM/2018 ALARAM RAJURAM PRAJAPAT ASSESSMENT YEAR 2009-10 - IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI , , BEFORE HONBLE SHRI MAHAVIR SINGH, JM AND HONBLE SHRI MANOJ KUMAR AGGARWAL, AM ./ I.T.A. NO.5071/MUM/2018 ( / ASSESSMENT YEAR:2009-10 ) M/S. ALARAM RAJURAM PRAJAPAT C/703, LIBERTY CORNER BHD MUNICIPAL GARDEN NEAR RAM DEV PARK, MIRA ROAD (E) THANE-401 107. / VS. INCOME T A X OFFICER WARD-2(3) THANE. !'#$ ./ ./PAN/GIR NO. ADHPP-2473-N ( '# /APPELLANT ) : ( $%'# / RESPONDENT ) REVENUE BY : SHRI AKHTAR H. ANSARI-LD.DR ASSESSEE BY : NONE / DATE OF HEARING : 17/09/2019 / DATE OF PRONOUNCEMENT : 17/09/2019 / O R D E R PER BENCH: - 1. AFORESAID APPEAL BY ASSESSEE FOR ASSESSMENT YEAR [IN SHORT REFERRED TO AS AY] 2009-10 CONTEST THE ORDER OF LD. COMMISSI ONER OF INCOME-TAX (APPEALS)-3, NASIK, (CAMP OFFICE-THANE) [IN SHORT R EFERRED TO AS CIT(A)], APPEAL NO.33/16-17/NSK(OLD 061/15-16/THN) D ATED 16/03/2017 QUA 2 ITA NO.5071/MUM/2018 ALARAM RAJURAM PRAJAPAT ASSESSMENT YEAR 2009-10 CONFIRMATION OF CERTAIN ADDITIONS ON ACCOUNT OF ALL EGED BOGUS PURCHASES. NONE HAS APPEARED FOR ASSESSEE AND NO VALID ADJOURN MENT APPLICATION IS ON RECORD. LEFT WITH NO OPTION, WE PROCEED TO ADJUD ICATE THE SAME AFTER HEARING LD. DR WHO PLEADED FOR DISMISSAL OF THE APP EAL. 2. FACTS ON RECORD WOULD REVEAL THAT THE ASSESSEE B EING RESIDENT INDIVIDUAL WAS ASSESSED FOR IMPUGNED AY U/S. 143(3) R.W.S. 147 ON 09/03/2015 WHEREIN THE ASSESSEE WAS SADDLED WITH AD DITION OF RS.18.46 LACS ON ACCOUNT OF ALLEGED BOGUS PURCHASES STATED T O BE MADE FROM 2 ENTITIES. ALTHOUGH THE ASSESSEE PREFERRED FURTHER A PPEAL, HOWEVER, THE ASSESSEE DID NOT ATTEND THE APPELLATE PROCEEDINGS A ND ACCORDINGLY, THE ADDITIONS WERE CONFIRMED. AGGRIEVED, THE ASSESSEE I S UNDER APPEAL BEFORE US. 3. CONSIDERING THE ENTIRETY OF FACTS AND CIRCUMSTAN CES AND KEEPING IN VIEW THE FACT THAT THE ASSESSEE IS AN INDIVIDUAL, T HE BENCH FORMED AN OPINION THAT THE ASSESSEE DESERVE ANOTHER OPPORTUNI TY OF HEARING BEFORE FIRST APPELLATE AUTHORITY. ACCORDINGLY, THE MATTER STAND REMITTED BACK TO THE FILE OF LD.CIT(A) TO RE-ADJUDICATE THE SAME AFTER P ROVIDING ANOTHER OPPORTUNITY OF HEARING TO THE ASSESSEE, WHO, IN TUR N, IS DIRECTED TO SUBSTANTIATE HIS STAND. 3 ITA NO.5071/MUM/2018 ALARAM RAJURAM PRAJAPAT ASSESSMENT YEAR 2009-10 4. THE APPEAL MAY BE TREATED AS ALLOWED FOR STATIST ICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 17 TH SEPTEMBER, 2019. SD/- SD/- (MAHAVIR SINGH) (MANOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 17/09/2019 SR.PS:-JAISY VARGHESE () *) / COPY OF THE ORDER FORWARDED TO : 1. '# / THE APPELLANT 2. $%'# / THE RESPONDENT 3. , ( ) / THE CIT(A) 4. , / CIT CONCERNED 5. -. $'/ , / , / DR, ITAT, MUMBAI 6. .012 / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI.