AMIT SUBHASH PARIKH, MUMBAI V. ITO 8(3)(1), MUMBAI

ITA 6608/MUM/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 2645 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 8 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-07-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 11-11-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: H M WANARE
• Assessee Lawyers: AJAY R SINGH
• Keywords: Additional evidence

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, MUMBAI BEFORE HONBLE S/SHRI JOGINDER SINGH (JM), AND RAJESH KUMAR, ( AM ) ./ I.T.A. NO . 6608 /MUM/20 1 3 ( / ASSESSMENT YEAR : 20 10 - 11 ) SHRI AMIT SUBHASH PARIKH , FLAT NO.8, MEENAL APT , DR.D G PALKAR ROAD , OPP. AMBA MATA MANDIR, BORIVALI (W), MUMBAI - 400092 / VS. INCOME TAX OFFICER 8(3)(1), AAYAKAR BHAVAN, M K ROAD, MUMBAI - 400020 ( / APPELLANT ) .. ( / RESPON DENT ) ./ ./PAN/GIR NO. : AGWPP9361R / APPELLANT BY: SHRI AJAY R SINGH / RESPONDENT BY SHRI H M WANARE / DATE OF HEARING : 19 . 7 .201 6 / DATE OF PRONOUNCEMENT : 25. 7.2016 / O R D E R PER RAJESH KUMAR, ACCOUNTANT MEMBER : THIS IS AN APPEAL FILED BY THE ASSESSEE AND IS DIRECTED AGAINST THE ORDER OF THE LD. CIT(A) - - 18, MUMBAI DATED 14.8.2013 PERTAINING TO A.Y. 20 10 - 11 . 2. THE ISSUE RAISED IN GROUND NO.1 IS AGAINST THE CONFIRMATION OF ADDITION OF RS.15,24,575/ - AS MADE BY THE AO ON ACCOUNT OF AMOUNT DEPOSITED IN SAVING BANK ACCOUNT OF THE ASSESSEE BY DISREGARDING THE DOCUMENTARY EVIDENCE FILED BEFORE THE LD. CIT(A) AN D THE ISSUE RAISED IN ITA NO. 6608 /MUM/201 3 2 THE 2 ND GROUND OF APPEAL IS WITH REGARD TO NON ADMISSION OF ADDITIONAL EVIDENCE FILED BEFORE THE FIRST APPELLATE AUTHORITY . 3. AT THE OUTSET, THE LD. AR VEHEMENTLY SUBMI TT ED BEFORE US THAT THE LD. CIT(A) ADJUDICATED THE APPEAL OF THE ASSESSEE WITHOUT CONSIDERING T HE ADDITIONAL EVIDENCE S FILED BEFORE THE SAID AUTHORITY WHICH WERE MATERIAL AND WERE NECESSARY TO EXPLAIN THE VARIOUS DEPOSITS MADE INTO SAVING BANK ACCOUNT OF THE ASSESSEE. THE LD. AR BROUGHT TO OUR NOTICE THE OBSERVAT IONS OF LD.CIT(A) AS MADE IN THE PARA 2.4 OF THE APPELLATE ORDER STATING THAT PHOTOCOPIES OF THE PAPERS COULD NOT BE CALLED DOCUMENTARY EVIDENCE IN THE EYES OF LAW UNLESS AND UNTIL IT IS SIGNED BY THE CONCERNED PERSON AND PRAYED THAT THE LD.CIT(A) BE DIR ECTED TO ADMIT THE EVIDENCES AND DECIDE THE ISSUE IN THE LIGHT OF THE SAME AFRESH . 4 . WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL PLACED BEFORE US INCLUDING THE ORDERS OF AUTHORITIES BELOW. WE FIND MERIT IN THE CONTENTIONS OF THE LD.AR T HAT THE ADDITIONAL EVIDENCE PLACED BEFORE THE LD. CIT(A) WERE NOT ADMITTED AND CONSIDERED AND THE MATTER WAS ADJUDICATED BY THE LD. CIT(A) WITHOUT SUCH EVIDENCES AS WERE MATERIAL TO CORE ISSUE INVOLVED. WE THEREFORE, CONSIDER IT FIT AND PROPER AND IN TH E INTEREST OF JUSTICE TO RESTORE THE ISSUE BACK TO THE FILE OF THE LD. CIT(A) TO DECIDE THE MATTER AFRESH AFTER CONSIDERING THE ADDITIONAL EVIDENCE AS MAY BE PLACED BY THE ASSESSEE IN SUPPORT OF HIS CLAIM. ACCORDINGLY, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED . ITA NO. 6608 /MUM/201 3 3 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 25TH JULY, 2016 . 25 TH JULY, 2016 SD SD (JOGINDER SINGH ) ( RAJESH KUMAR ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI: 25TH JULY, 2016 . . . ./ SRL , SR. PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - CONCERNED 4. / CIT CONCERNED 5. 6. , , / DR, ITAT, MUMBAI CONCERNED / GUARD FILE. / BY ORDER, TRUE CO PY (ASSTT. REGISTRAR) , /ITAT, MUMBAI