MEHTAB ALAM KHAN, MUMBAI V. ITO 21(3)(3), MUMBAI

ITA 5144/MUM/2014

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 3586 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-03-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 11-08-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJEEV JAINDR
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 144

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES B, MUMBAI , , , BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER, AND SHRI SANJAY ARORA, ACCOUNTANT MEMBER ITA NO.5144/MUM/2014 ASSESSMENT YEAR:2009-10 MEHTAB ALAM KHAN, 305, A-WING, BLDG. NO.4, POWAI VIHAR COMPLEX, POWAI, MUMBAI-400076 ITO-21(3)(3), ROOM NO.507, C-11, 5 TH FLOOR, PRATAYAKSHAKR BHAVAN, BANDRA KURAL COMPLEX BANDRA (EAST), MUMBAI-400051 ( ! ' /ASSESSEE) ( # / REVENUE) PAN. NO. AGFPK1275L % #& ' ' ( / DATE OF HEARING : 02/03/2016 ' ' ( / DATE OF ORDER: 02/03/2016 ! ' / ASSESSEE BY SHRI JAYANT R. BHATT # / REVENUE BY SHRI SANJEEV JAIN-DR ITA NO.5144/MUM/2014 MEHTAB ALAM KHAN. 2 / O R D E R PER JOGINDER SINGH (JUDICIAL MEMBER) THE ASSESSEE IS AGGRIEVED BY AN EX-PARTE IMPUGNED O RDER DATED 26/09/2012, OF THE LD. FIRST APPELLATE AUTHOR ITY, MUMBAI, CONFIRMING ADDITION OF RS.52,24,000/- WITHO UT CALLING INFORMATION FROM THE ASSESSING OFFICER WITH RESPECT TO NATURE OF TRANSACTIONS ENTERED INTO BY THE ASSESSEE AND EVEN IGNORING THE EX-PARTE ORDER PASSED BY THE LD. ASSES SING OFFICER HIMSELF. 2. DURING HEARING, THE LD. COUNSEL FOR THE ASSESSE E, SHRI JAYANT R. BHATT, ADVANCED ARGUMENT, WHICH IS I DENTICAL TO THE GROUND RAISED. THE LD. DR, SHRI SANJEEV JAIN , CONTENDED THAT IN SPITE OF OPPORTUNITIES PROVIDED TO THE ASSE SSEE, THE ASSESSEE DID NOT APPEAR AND THE LD. COMMISSIONER OF INCOME TAX (APPEALS) WAS FORCED TO PASS AN EX-PARTE ORDER. 2.1. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. THE FACTS , IN BRIEF, ARE THAT THE ASSESSEE PURCHASED A FLAT ALONG WITH H IS MOTHER AND BROTHER. THE SAID FLAT WAS SOLD. AS PER THE LD. ASSESSING OFFICER, THERE WAS AIR INFORMATION THAT THE ASSESSE E SOLD THE PROPERTY FOR RS.52,24,000/- WHICH HAS NOT BEEN SHOW N IN THE RETURN. IN THE ABSENCE OF NON-APPEARANCE FROM THE A SSESSEE SIDE, EX-PARTE ASSESSMENT WAS FRAMED U/S 144 OF THE ACT. IDENTICALLY, THE ASSESSEE DID NOT APPEAR BEFORE THE LD. COMMISSIONER OF INCOME TAX (APPEALS) DUE TO NON-REC EIPT OF NOTICE, WHICH WERE SENT AT A DIFFERENT ADDRESS. DU RING ITA NO.5144/MUM/2014 MEHTAB ALAM KHAN. 3 HEARING, THE BENCH ASKED THE ASSESSEE TO PRODUCE TH E ACKNOWLEDGMENT OF THE RETURN FOR A.Y.2009-10. THE ASSESSEE FILED THE SAME FROM WHICH IT IS NOTICED THAT THE AD DRESS MENTIONED IN THE RETURN ITSELF IS FLAT NO.106, 1 ST FLOOR, 4 TH BUILDING, WHEREAS, THE NOTICES WERE SENT AT HOUSE N O.305, BUILDING NO.3, POWAI VIHAR COMPLEX, THUS, WE FIND M ERIT IN THE CONTENTION OF THE ASSESSEE AND KEEPING IN VIEW, THE PRINCIPLE OF NATURAL JUSTICE THAT NO PERSON SHOULD BE CONDEMN ED UNHEARD, WE REMAND THIS APPEAL TO THE FILE OF THE L D. ASSESSING OFFICER TO EXAMINE THE CLAIM OF THE ASSESSEE AND AF TER PROVIDING DUE OPPORTUNITY OF BEING HEARD DECIDE THE CASE ON MERIT AFRESH IN ACCORDANCE WITH LAW. THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. FINALLY, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES ONLY. THIS ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF LD. REPRESENTATIVE FROM BOTH SIDES AT T HE CONCLUSION OF THE HEARING ON 02/03/2016. SD/- SD/- ( SANJAY ARORA ) (JOGINDER SINGH) ! ' / ACCOUNTANT MEMBER # ' /JUDICIAL MEMBER % & MUMBAI; ) DATED : 02/03/2016 F{X~{T? P.S/. . . $#%&'(')% / COPY OF THE ORDER FORWARDED TO : 1. +,- / THE APPELLANT 2. ./,- / THE RESPONDENT. 3. 0 0 % 1' ( + ) / THE CIT, MUMBAI. 4. 0 0 % 1' / CIT(A)- , MUMBAI ITA NO.5144/MUM/2014 MEHTAB ALAM KHAN. 4 5. 3#4 .' , 0 +( 5 , % & / DR, ITAT, MUMBAI 6. 7& / GUARD FILE. / BY ORDER, /3+' .' //TRUE COPY// / (DY./ASSTT. REGISTRAR) , % & / ITAT, MUMBAI