ALIMUNISA ALI HASAN KHAN, MUMBAI V. ACIT CC. 12, MUMBAI

ITA 6645/MUM/2010

• Counselvise Citation: [2014] 120 COUNSELVISE.COM (IT) 6629 (ITAT-MUMBAI)
• Duration Of Justice: 3 year(s) 7 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-04-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 22-04-2014
• Assessment Year: 2003-2004
• Appeal Filed On: 15-09-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MAUNLA PRATAP
• Keywords: Opportunity of being heard
• Section: 143(3); 153A; 263; 63

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, MUMBAI BEFORE S/SHRI D.MANMOHAN,VICE-PRESIDENT AND N.K.BILLAIYA, ACCOUNTANT MEMBER . , . . , ./I.T.A.NO.6645/MUM/2010 ( # / ASSESSMENT YEAR: 2003-04) SMT.ALIMUNISA ALI HASAN KHAN SHOP NO.19B, KOHINOOR CO-OP SOCIETY LINK ROAD, MUMBAI. / VS. ASSISTANT COMMISSIONER OF INCOME TAX, CC-12, 8 TH FLOOR, OLD CGO, M K ROAD, MUMBAI-400020 ./ ./PAN/GIR NO. : AEMPK0682A ( * / APPELLANT) .. ( +,* / RESPONDENT) * / ASSESSEE BY : SHRI JAYANT R BHATT +,* . /REVENUE BY : SHRI MAUNLA PRATAP . 2 / DATE OF HEARING : 22.4.2014 . 2 /DATE OF PRONOUNCEMENT : 23.4.2014 / O R D E R PER N.K.BILLAIYA,AM THIS APPEAL BY THE ASSESSEE IS PREFERRED AGAINS T THE ORDER OF LD. CIT(A)-37, MUMBAI DATED 21.7.2010 PERTAINING TO ASSESSMENT YE AR 2003-04. 2. THE SUM AND SUBSTANCE OF THE GRIEVANCE OF THE AS SESSEE IS THAT THE LD. CIT(A) ERRED IN CONFIRMING THE ADDITION MADE BY AO AMOUNTI NG TO RS.4,94,010/-. IN THIS CASE, ASSESSMENT U/S 143(3) R.W. SECTION 153A OF THE IN COME TAX ACT, 1961 (THE ACT) WAS COMPLETED ON 29.3.2006 ON THE TOTAL INCOME OF RS.5, 43,500. THE SAID ASSESSMENT WAS SET ASIDE BY THE COMMISSIONER OF INCOME TAX U/S 2 63 OF THE ACT VIDE ORDER DATED 28.3.2008. SUBSEQUENT TO THE DIRECTIONS OF THE CIT , THE AO PROCEEDED WITH THE ASSESSMENT AND COMPUTED ASSESSED INCOME AT RS.10,3 7,510/-. THE ADDITIONS WERE MADE ON THE BASIS OF DDITS REPORT. ASSESSEE CA RRIED THE MATTER BEFORE THE LD. CIT(A) BUT WITHOUT ANY SUCCESS. AGGRIEVED, THE ASSESSEE IS BEFORE US. I.T.A.NO.6645/MUM/2010 2 3. THE LD. COUNSEL FOR THE ASSESSEE TOOK US TO THE ORDER OF CO-ORDINATE BENCH IN THE CASE OF ABDUL HASAN KHAN V/S CIT IN ITA NO.65 73/MUM/2010 (AY-2003-04) ORDER DATED 12.9.2012. THE LD. COUNSEL POINTED OUT THAT ON IDENTICAL FACTS AND ON SIMILAR ADDITIONS BASED ON SEIZED MATERIAL THE TRIBUNAL HAS RESTORED THE ISSUE BACK TO THE FILE OF THE AO TO RE-DO THE SAME AFTER CONSIDERING THE RELEVANT MATERIAL ON RECORD AS WELL AS THE CONTENTION OF THE ASSESSEE. IT IS THE SAY OF T HE LD. COUNSEL THAT ON IDENTICAL FACTS, THE SIMILAR VIEW SHOULD BE TAKEN. THE DL. DR COULD NOT BRING ANY DISTINGUISHING FACTS ON RECORD. 4. WE HAVE CAREFULLY PERUSED THE ORDERS OF LOWER AU THORITIES AND THE DECISION OF THE TRIBUNAL IN THE CASE OF ABDUL HASAN KHAN (SUPRA). W E FIND MERIT IN THE CONTENTION OF THE LD. COUNSEL FOR SIMILAR ADDITIONS ON SIMILAR FA CTS, THE TRIBUNAL HAS SET ASIDE THE ISSUE BACK TO THE FILE OF AO FOR DE-NOVO ASSESSMEN T IN THE CASE OF ASSESSEES HUSBAND IN ITA NO.6573/MUM/2010 (SUPRA). WE ALSO FIND THAT IN ANOTHER ASSESSEE OF THE SAME GROUP IN THE CASE OF SHRI AKHTAR HUSSAI KHAN V/S ACIT IN ITA NO.6488/MUM/2010 (AY- 2003-04) DATED 27.2.2013 TRIBUNAL HAS TAKEN A SIMIL AR VIEW. FACTS AND ISSUE BEING IDENTICAL, WE SEE NO REASON TO TAKE A CONTRARY VIEW THAN THE VIEW TAKEN BY THE CO- ORDINATE BENCHES. HENCE, WE SET ASIDE THE ORDER OF LD. CIT(A) AND RESTORE THE SAME TO THE FILE OF THE AO TO RE-DO THE ASSESSMENT AFRESH AFTER HEARING THE ASSESSEE AND CONSIDERING ALL THE MATERIAL EVIDENCES AS MAY BE P RODUCED BEFORE HIM BY THE ASSESSEE. NEEDLESS TO MENTION HERE, THE AO WILL GIVE A REAS ONABLE AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSE E IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD DAY OF APRIL, 2014 . 5 6 7 DAY OF APRIL, 2014 . SD SD/ ( . / D.MANMOHAN) ( . . /N.K.BILLAIYA ) / VICE-PRESIDENT / ACCOUNTANT MEMBER I.T.A.NO.6645/MUM/2010 3 MUMBAI : . # . ./ SRL , SR. PS / COPY OF THE ORDER FORWARDED TO : 1. * / THE APPELLANT 2. +,* / THE RESPONDENT. 3. D ( ) / THE CIT(A)- 4. D / CIT 5. E +##G , 2 G , / DR, ITAT, MUMBAI 6. / GUARD FILE. / BY ORDER, TRUE COPY (ASSTT. REGISTRAR) 2 G , /ITAT, MUMBAI