SADANAND KARKERA, Mumbai V. ITO 23(3)(3), Mumbai

ITA 751/MUM/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 6721 (ITAT-MUMBAI)
• Duration Of Justice: 11 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-02-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 11-02-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: R K GUBGOTRA J
• Assessee Lawyers: ADITYA RAMCHANDRA
• Keywords: Set aside
• Section: 250; 147; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, ACCOUNTANT MEMBER ITA NO.751/MUM/2019 ( ASSESSMENT YEAR: 2010-11) SADANAND KARKERA, 702, SHREENATH APARTMENT, G.T. ROAD, MULUND (EAST), MUMBAI- 400081. VS. I.T.O.-23(3)(3) ROOM NO. 404, AAYAKAR BHAVAN, BANDRA KURLA COMPLEX, BANDRA WEST, MUMBAI-400051. PAN/GIR NO. AAYPK 0047 M (APPELLANT ) .. (RESPONDENT ) ASSESSEE BY SHRI ADITYA RAMCHANDRA (CA) REVENUE BY SHRI R.K. GUBGOTRA (JCIT-DR) DATE OF HEARING 04/02/2020 DATE OF PRONOUNCEMENT 06/02/2020 / O R D E R PER: R.C. SHARMA, A.M. THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E EX PARTE ORDER DATED 28/11/2018 OF LD. CIT(A)-40, MUMBAI FOR THE A.Y. 2010- 11 IN THE MATTER OF ORDER PASSED U/S 144 R.W.S. 147 OF THE INCOME TAX ACT, 1961 (IN SHORT, THE ACT). 2. IT WAS ARGUED BY THE LD AR OF THE ASSESSEE THAT BEFORE THE LD. CIT(A), THE ASSESSEE HAS FILED DETAILED SUBMISSIONS CHALLENGING VALIDITY OF REOPENING. OUR ATTENTION WAS INVITED TO THE DETAILS FILED BEFORE THE LD. CIT(A) ON 23/05/2016 WHEREIN THE ASS ESSEE HAS OBJECTED REOPENING AND ALSO GIVEN DETAILS FOR THE P AYMENT MADE WITH ITA NO. 751/MUM/2019 SADANAND KARKERA VS ITO 2 REGARD TO CREDIT CARD AMOUNTING TO RS. 3,40,857/- W HICH INCLUDES OPENING BALANCE OF RS. 87,826/- AND INTEREST AND FI NANCIAL CHARGES OF RS. 29,494/-. IN THE ASSESSEES SUBMISSIONS, IT WAS EXPLAINED AS TO WHY SAID AMOUNT CANNOT BE ADDED AS INCOME FROM UNDI SCLOSED SOURCES AND AS TO WHY THE STAND TAKEN BY THE A.O. I S NOT CORRECT. HOWEVER, WITHOUT GOING INTO ALL THESE DETAILS, THE LD. CIT(A) HAS SUMMARILY DISMISSED THE ASSESSEES APPEAL ON THE PL EA THAT NO BODY APPEARED BEFORE HIM. THE LD. CIT(A) HAS ALSO NOT GI VEN ANY FINDING ON THE MERIT OF THE ADDITION SO MADE BY THE A.O. IN TERMS OF PROVISIONS OF SUB-SECTION (6) OF SECTION 250 OF THE ACT, THE ORDER OF THE COMMISSIONER (APPEALS) DISPOSING OF THE APPEAL SHOULD BE IN WRITING AND SHALL STATE THE POINTS FOR DETERMINATIO N, THE DECISION THEREON AND THE REASON FOR THE DECISION. THEREFORE, IN THE SUBSTANTIAL INTEREST OF JUSTICE, WE SET ASIDE THE EX PARTE ORDE R OF THE LD. CIT(A) AND RESTORE THE MATTER BACK TO THE FILE OF LD. CIT( A) FOR DECIDING THE MATTER AFRESH ON MERIT AFTER PROVIDING DUE AND REAS ONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSE E IS ALSO DIRECTED TO APPEAR BEFORE THE LD. CIT(A) WITHIN 60 DAYS FROM THE DATE OF RECEIPT OF THIS ORDER. IN CASE OF ANY FAILURE ON TH E PART OF ASSESSEE, THE LD. CIT(A) IS AT LIBERTY TO PASS ORDER ON MERIT S AFTER CONSIDERING THE MATERIAL PLACED ON RECORD. ITA NO. 751/MUM/2019 SADANAND KARKERA VS ITO 3 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED IN PART FOR STATISTICAL PURPOSES ONLY. ORDER PRONOUNCED IN THE OPEN COURT ON 06 TH FEBRUARY, 2020. SD/- (R.C.SHARMA) ACCOUNTANT MEMBER MUMBAI; DATED 06/02/2020 *RANJAN COPY OF THE ORDER FORWARDED TO : BY ORDER, (ASSTT. REGISTRAR) ITAT, MUMBAI 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY//