RAJINDER KAUR BHATIA, MUMBAI V. ITO 19(3)(2), MUMBAI

ITA 6794/MUM/2010

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 84071 (ITAT-MUMBAI)
• Duration Of Justice: 4 year(s) 1 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-11-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 30-10-2014
• Assessment Year: 2001-2002
• Appeal Filed On: 27-09-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NEIL PHILIP
• Assessee Lawyers: BHUMIKA VORA
• Keywords: Unexplained cash credit; Principle of natural justice

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, MUMBAI BEFORE HONBLE S/SHRI H.L. KARWA, PRESIDENT AND B. R.BASKARAN (AM) . . , . . , ./I.T.A. NO.6794/MUM/2010 ( / ASSESSMENT YEAR : 2001-02) MRS. RAJINDER KAUR BHATIA, 211,ANANT BHAVAN, WATERFIELD ROAD, BANDRA (W), MUMBAI-400050 / VS. THE INCOME TAX OFFICER WARD 19(3)(2) MUMBAI. ( / APPELLANT) .. ( !' / RESPONDENT) ./ $% ./ PAN/GIRNO.:AAJPB6180F & / APPELLANT BY : MS.BHUMIKA VORA !' ' & /RESPONDENT BY : SHRI NEIL PHILIP ( ) ' * + / DATE OF HEARING : 30.10.2014 ,- ' * + /DATE OF PRONOUNCEMENT : 5.11.2014. / O R D E R PER B.R.BASKARAN, ACCOUNTANT MEMBER: THE APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINS T THE ORDER DATED 16.07.2010 PASSED BY LD CIT(A)-30, MUMBAI AND IT RE LATES TO THE ASSESSMENT YEAR 2001-02. 2. THE ASSESSEE IS IN APPEAL IN RESPECT OF THE FOLL OWING ISSUES:- (A) VALIDITY OF RE-OPENING OF ASSESSMENT (B) UNEXPLAINED CASH CREDIT RS.10.00 LAKHS. 3. THE LD COUNSEL APPEARING FOR THE ASSESSEE SUBMIT TED THAT THE ASSESSEE COULD NOT APPEAR BEFORE LD CIT(A) AND HENCE THE FIR ST APPELLATE AUTHORITY HAS ITA NO.6794/M/2010 2 PASSED ORDER EX-PARTE. THE LD COUNSEL FURTHER SUBM ITTED THAT THE ASSESSING OFFICER HAS COMPLETED THE ASSESSMENT WITHOUT FURNIS HING THE REASONS FOR RE- OPENING OF THE ASSESSMENT. ACCORDINGLY, THE LD A.R SUBMITTED THAT THE ASSESSEE DID NOT GET ADEQUATE OPPORTUNITY TO EXPLAIN ITS CAS E PROPERLY AND ACCORDINGLY PRAYED THAT THE ASSESSEE SHOULD BE PROVIDED WITH AD EQUATE OPPORTUNITY. WE HEARD LD D.R ALSO. 4. HAVING REGARD TO THE SUBMISSIONS MADE BEFORE US, WE ARE OF THE VIEW THAT, IN THE INTEREST OF NATURAL JUSTICE, THE ASSESSEE SH OULD BE GIVEN ADEQUATE OPPORTUNITY. ACCORDINGLY, WE SET ASIDE THE ORDER O F LD CIT(A) AND RESTORE ALL THE MATTERS TO THE FILE OF THE LD CIT(A) WITH THE DIREC TION TO EXAMINE ALL THE MATTERS AFRESH AFTER PROVIDING ADEQUATE OPPORTUNITY OF BEIN G HEARD TO THE ASSESSEE. THE LD CIT(A) SHOULD ALSO GIVE HIS FINDINGS AS TO WHETH ER THE NOTICE OF REOPENING WAS ISSUED AFTER RECORDING REASONS OR NOT AND FURTHER W HETHER THE NOTICE WAS ISSUED WITHIN THE TIME LIMIT PRESCRIBED UNDER THE ACT OR N OT, WHILE ADJUDICATING THE GROUND RELATING TO THE VALIDITY OF REOPENING OF THE ASSESS MENT. IT IS MADE CLEAR THAT IF THE REASONS FOR REOPENING WERE RECORDED, A COPY OF THE SAME MAY BE MADE AVAILABLE TO THE ASSESSEE DURING THE APPELLATE PRO CEEDINGS AND THE OBJECTIONS, IF ANY MAY BE CALLED FROM THE ASSESSEE AND THE SAME MA Y BE DEALT WITH IN ACCORDANCE WITH LAW. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 5TH NOV, 2014 . ,- ( . /0 1 2 5TH NOV , 2014 - ' 3) 4 SD SD ( . . / H.L. KARWA) ( . . , / B.R. BASKARAN ) / PRESIDENT / ACCOUNTANT MEMBER / ( ) MUMBAI: 5TH NOV,2014. . . ./ SRL , SR. PS ITA NO.6794/M/2010 3 ! ' / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. !' / THE RESPONDENT. 3. ( 9* ( ) / THE CIT(A)- CONCERNED 4. ( 9* / CIT CONCERNED 5. 6. :; 3 !*< , + < , / ( ) / DR, ITAT, MUMBAI CONCERNED 3 = ) / GUARD FILE. > ( / BY ORDER, TRUE COPY ? $ (ASSTT. REGISTRAR) + < , / ( ) /ITAT, MUMBAI