NISHA A AGARWAL, MUMBAI V. ITO 18(3)3, MUMBAI

ITA 5379/MUM/2011

• Counselvise Citation: 537919914 RSA 2011
• Duration Of Justice: 2 year(s) 6 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-02-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 03-02-2014
• Assessment Year: 2005-2006
• Appeal Filed On: 18-07-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M L PERUMAL
• Assessee Lawyers: S A KANJI
• Keywords: Opportunity of being heard
• Section: 12

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, MUMBAI BEFORE S/SHRI B.R.MITTAL,(JM) AND RAJENDRA (AM) . . , , ./I.T.A. NO.5379/MUM/2011 ( / ASSESSMENT YEAR : 2005-06) SMT. NISHA A AGARWAL, S A KANJI AND CO., 206, REWA CHAMBERS, NEW MARINE LINES, MUMBAI-400020 / VS. INCOME TAX OFFICER - 18(3)(3), C-10, 7 TH FLOOR, PRATYAKSHAKAR BHAVAN, BANDRA-KURLA COMPLEX, BANDRA (E), MUMBAI-400051. ( & / APPELLANT) .. ( ' & / RESPONDENT) ./ ./PAN/GIR NO. : ADJPA4038N & / APPELLANT BY : SHRI S.A.KANJI ' & * /RESPONDENT BY : SHRI M.L.PERUMAL * - / DATE OF HEARING : 3.2.2014 * - /DATE OF PRONOUNCEMENT : 3.2.2014 / O R D E R PER B.R.MITTAL, JM: THE ASSESSEE HAS FILED THIS APPEAL FOR ASSESSMENT YEAR 2005-06 AGAINST ORDER OF LD. COMMISSIONER OF INCOME TAX(A) DATED 18.4.20 11. 2. AT THE TIME OF HEARING, ATTENTION OF LD.AR WAS DRAWN TO THE ORDER OF LD. CIT(A) THAT HE HAS CONFIRMED THE ADDITION OF RS.4,71,700 /- AFTER SEEKING REMAND REPORT AND ALSO CONSIDERING THAT THE ASSESSEE FAILED TO PRO DUCE THE PARTIES BEFORE THE AO IN SPITE OF GIVING REPEATED OPPORTUNITIES. LD. AR STATED T HAT ASSESSEE FILED REQUISITE DETAILS AND REFERRED PAPER BOOK COMPRISING OF 1 TO 83 PAG ES. HE SUBMITTED THAT THE LD. CIT(A) HAS NOT DISCUSSED THE DETAILS FILED BEFORE H IM AND HAS CONFIRMED THE ADDITION WITHOUT GIVING REASONS. ON PERUSAL OF ORDER OF LD. CIT(A), WE FIND SUBSTANCE IN THE SUBMISSIONS OF LD. AR THAT LD. CIT(A) HAS CONFIRME D THE ACTION OF AO WITHOUT DISCUSSING I.T.A. NO.5379/MUM/2011 2 THE MERITS OF THE CLAIM. NOR ANY REASONS HAVE BEEN GIVEN TO CONFIRM THE ACTION OF AO, SAVE AND EXCEPT STATING IN PARA 3.2 OF THE IMPUGNE D ORDER ASUNDER : 3.2 THE AO HAS SUBMITTED A REMAND REPORT LETTER D ATED 25.8.2009. HOWEVER, EVEN DURING REMAND PROCEEDINGS APPELLANT HAS FAILED TO PRODUCE THESE PARTIES BEFORE AO. EVEN THEIR ADDRESSES COULD NOT BE GIVE N. THE APPELLANT WAS GIVEN OPPORTUNITY OF BEING HEARD AGAIN AND APPELLANT DID NOT APPEAR. IT IS STATED BY THE APPELLANT IN HIS LETTER DATED 9.12.2010 THAT HE HAS NOTHING MORE TO ADD. AS THE APPELLANT HAS FAILED TO PROVE THE CASH CREDITS OF RS.4,71,700/-, THE ADDITION MADE BY THE AO IS CONFIRMED. LD. DR IN HIS SUBMISSIONS SUPPORTED THE ORDERS OF A UTHORITIES BELOW. HOWEVER, LD. DR AGREED THAT LD. CIT(A) HAS NOT PASSED A SELF EXPLA NATORY ORDER WHILE CONFIRMING THE ACTION OF AO. 3. IN VIEW OF ABOVE, AND CONSIDERING THE SUBMISSIO NS OF LD .REPRESENTATIVES OF THE PARTIES, WE CONSIDER IT PRUDENT TO SET ASIDE THE OR DER OF LD. CIT(A) AND RESTORE THE GROUND OF APPEAL TAKEN BEFORE US TO THE FILE OF LD. CIT(A) TO DECIDE AFRESH BY A REASONED ORDER AFTER GIVING OPPORTUNITY OF HEARING TO THE AS SESSEE. LD. AR AT THE TIME OF HEARING, WILL FURNISH REQUISITE DETAILS BEFORE LD. CIT(A). WE MAY STATE THAT IF THE ASSESSEE FAILS TO CO-OPERATE WITH LD. CIT(A) AND /OR FAILS TO FURNIS H REQUISITE DETAILS, AS MAY BE REQUIRED BY LD. CIT(A) IN RESPECT OF ISSUE INVOLVED IN THE A PPEAL, THE LD. CIT(A) WILL DECIDE THE APPEAL BY A REASONED ORDER ON THE BASIS OF EVIDENCE AVAILABLE BEFORE HIM. HENCE, THE MATTER IS RESTORED TO THE LD. CIT(A) FOR HIS FRESH DECISION. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. THE ABOVE ORDER WAS PRONOUNCED AFTER CONCLUSION OF HEARING IN THE PRESENCE OF LD. REPRESENTATIVES OF BOTH THE PARTIES ON 3.2.201 4. 1 2 3.2.2014 * SD SD ( / RAJENDRA) ( . . /B.R.MITTAL) / ACCOUNTANT MEMBER / JUDICIAL MEMBER MUMBAI: . . ./ SRL , SR. PS I.T.A. NO.5379/MUM/2011 3 / COPY OF THE ORDER FORWARDED TO : 1. & / THE APPELLANT 2. ' & / THE RESPONDENT. 3. 6 ( ) / THE CIT(A)- CONCERNED 4. 6 / CIT CONCERNED 5. 7 '9 , - 9 , / DR, ITAT, MUMBAI CONCERNED 6. / GUARD FILE. / BY ORDER, TRUE COPY (ASSTT. REGISTRAR) - 9 , /ITAT, MUMBAI