Kanjibhai Vishabhai Desai, Ahmedabad V. The Income Tax Officer, Ward-3(3)(7), Ahmedabad

ITA 543/AHD/2023

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 5672 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-11-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Next Hearing Date: 01-11-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 03-07-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice; Additional evidence
• Section: 148; 143(2)

Judgement Text

ITA No.543/Ahd/2023 Assessment Year: 2012-13 Page 1 of 3 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA No.543/Ahd/2023 Assessment Year: 2012-13 Kanjibhai Vishabhai Desai, A/7, Maruti Tenament, Near Bhavna School, Vastral Road, Ahmedabad – 382 415. [PAN – ARFPR 3079 Q] Vs. The Income Tax Officer, Ward – 3(3)(7), Now Ward – 3(3)(5), Ahmedabad. (Appellant) (Respondent) Assessee by Shri Vimal Shukla, AR Revenue by Ms. Saumya Pandey Jain, Sr. D.R. Da te o f He a r in g 02.11.2023 Da te o f P ro n o u n ce m e n t 03.11.2023 O R D E R This appeal is filed by the Assessee against order dated 05.06.2023 passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the Assessment Year 2012-13. 2. The Assessee has raised the following grounds of appeal :- “1. The learned CIT(A) has erred both in law and on the facts of the case in confirming the addition of Rs.9,17,875/- on account of unexplained investment in immovable property by passing an ex- parte order. 2. The learned CIT(A) has erred in law and on facts of the case in confirming action of the ld. AO in levying interest u/s 234A/B/C/D of the Act. 3. The learned CIT(A) has erred in law and on facts of the case in confirming action of the ld. AO in initiating penalty u/s.271(1)(c) of the Act.” 3. The assessee did not file his return of income and the case was selected for scrutiny assessment. Statutory notice under Section 148 of the Income Tax ITA No.543/Ahd/2023 Assessment Year: 2012-13 Page 2 of 3 Act, 1961 was issued on 29.03.2019 and in response to the same notice assessee filed return of income for Assessment Year 2012-13 declaring total income of Rs.6,62,371/- on 22.08.2019. Thereafter, notice under Section 143(2) of the Act was issued on 16.10.2019 and in response to the same, the assessee filed letter dated 04.11.2019 and 08.11.2019 thereby filing its submissions, copy of sale and purchase deed and Bank statement. Subsequently notices were issued but the assessee has not given any details as to the source of investment and, therefore, the Assessing Officer made addition of Rs.9,17,875/- as unexplained investment. 4. Being aggrieved by the Assessment Order, the assessee filed appeal before the CIT(A). The CIT(A) dismissed the appeal of the assessee. 5. The Ld. AR submitted that though certain documents were filed before the Assessing Officer yet the assessee could not file the details regarding the investments and its source before the Assessing Officer and as the assessee was not personally aware about the proceedings before the CIT(A) could not file the additional evidences before the CIT(A) as well. The Ld. AR submitted that the order of CIT(A) is ex-parte without discussing any merit of the case. Therefore, the Ld. AR prayed that the matter may be remanded back to the file of the Assessing Officer thereby taking cognisance of the additional evidences filed before the Tribunal and the same should be admitted. 6. The Ld. DR relied upon the Assessment Order and the order of the CIT(A). 7. Heard both the parties and perused all the relevant material available on record. The assessee has given sufficient reasons as to why the assessee could not appear before the CIT(A) in his application for admission of additional evidences. After taking into account the additional evidences, the same are admitted and the matter is remanded back to the file of the Assessing Officer for ITA No.543/Ahd/2023 Assessment Year: 2012-13 Page 3 of 3 proper adjudication and verification of the additional evidence and decide the case as per law. Needless to say, the assessee be given opportunity of hearing by following the principles of natural justice. 8. In result, appeal of the assessee is partly allowed for statistical purpose. Order pronounced in the open Court on this 3 rd November, 2023. Sd/- (SUCHITRA KAMBLE) Judicial Member Ahmedabad, the 3 rd November, 2023 PBN/* Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPY Assistant Registrar Income Tax Appellate Tribunal Ahmedabad benches, Ahmedabad