DHAVAL G. KAPADIA, MUMBAI V. ITO 25(1)(1), MUMBAI

ITA 7161/MUM/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 0621 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-06-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 22-05-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 06-12-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: POOJA SWAROOP
• Assessee Lawyers: PARAS B JAIN
• Keywords: Opportunity of being heard; Additional evidence

Judgement Text

, SMC , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES SMC, MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER ITA NO.7161/MUM/2016 : ASST.YEAR 2010-11 SHRI DHAVA L G. KAPADIA B/A 402, NAND DHAM SOCIETY L.T.ROAD, BORIVALI (WEST) MUMBAI 400 092. PAN : AVKPK2762N. / VS. THE INCOME TAX OFFICER WARD 25(1)(4) MUMBAI. ( / APPELLANT) ( / RESPONDENT) /APPELLANT BY : SHRI PARAS B.JAIN /RESPONDENT BY : MS.POOJA SWAROOP / DATE OF HEARING : 22.05.2017 / DATE OF PRONOUNCEMENT : 05 .06.2017 / O R D E R THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A) DATED 06.10.2016 AND PERTAINS TO ASSESSMENT YEAR 2010-2011. 2. AT THE OUTSET, THE ISSUE RAISED IS THAT LEARNED CIT(A) HAS ERRED IN PASSING ORDER WITHOUT GIVING ASSESSEE PROPER OPPORTUNITY. IN THIS CASE IT IS NOTED THAT THE ISSUE PERTAINS TO CASH DEPOSITS IN ASSESSEES BANK ACCOUNT. THE PLEA OF THE ASSESSEE THAT A.O. HAS NOT PROVIDED PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND THE LEARNED CIT(A) HAS ALSO DISMISSED THE APPEAL WITHOUT GOING INTO THE MERITS OF THE CASE. IT IS ALSO THE PLEA OF THE LEARNED COUNSEL OF THE ASSESSEE THAT SEVERAL ADDITIONAL EVIDENCES NEED TO BE FILED IN THIS CASE AND HE MADE AN AFFIDAVIT ALSO IN THIS REGARD. ITA NO.7161/MUM/2016. SHRI DHAVAL G KAPADIA. 2 3. UPON CONSIDERATION OF THE FACTS AND CIRCUMSTANCES OF THE CASE, I FIND THAT IN THE INTEREST OF JUSTICE IT WOULD BE APPROPRIATE IF THE ADDITIONAL EVIDENCE IS ADMITTED AS THESE ADDITIONAL EVIDENCES WERE NOT BEFORE THE AUTHORITIES BELOW. ACCORDINGLY, I DEEM IT APPROPRIATE TO REMIT THE ISSUE TO THE FILE OF THE ASSESSING OFFICER, WHO SHALL CONSIDER THE ISSUE AFRESH BY CONSIDERING THE ADDITIONAL EVIDENCES AND GIVING THE ASSESSEE PROPER OPPORTUNITY OF BEING HEARD. 4. IN THE RESULT, THIS APPEAL FILED BY THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THIS 05 TH DAY OF JUNE, 2017. SD/- ( SHAMIM YAHYA ) / ACCOUNTANT MEMBER MUMBAI; DATED : 05 TH JUNE, 2017. DEVDAS* / COPY OF THE ORDER FORWARDED TO : / BY ORDER, //TRUE COPY// / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT, MUMBAI. 4. / CIT(A)-44, MUMBAI 5. , , / DR, ITAT, MUMBAI 6. [ / GUARD FILE.