ASHRAF GULAM RASOOL PATEL, THANE V. ITO WD 2(1), THANE

ITA 7995/MUM/2011

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 71318 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 9 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-09-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 25-09-2013
• Assessment Year: 2007-2008
• Appeal Filed On: 28-11-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SU RENDRA KUMAR
• Assessee Lawyers: CAVIRAG M SHAH

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, MUMBAI BEFORE S/SHRI B.R.MITTAL,(JM) AND SANJAY ARORA (AM) . . , , & ./I.T.A. NO.7995/MUM/2011 ( / ASSESSMENT YEAR:2007-08) SHRI ASHRAF GULAM RASOOL PATEL, FLAT NO.102, NIDA VILLAGE, ABID PATEL ROAD, KASHIMIRA, MIRA ROAD (E), DIST-THANE PIN-401107 / VS. INCOME TAX OFFICER , WARD 2(1), THANE ./ ./PAN/GIR NO. : AEAPP5624F ( / APPELLANT) .. ( / RESPONDENT) / APPELLANT BY : SHRI CAVIRAG M.SHAH /RESPONDENT BY : SHRI SURENDRA KUMAR ' / DATE OF HEARING : 25.9.2013 ' /DATE OF PRONOUNCEMENT : 25.9.2013 / O R D E R PER B.R.MITTAL, JM: THE ASSESSEE HAS FILED THIS APPEAL FOR ASSESSMENT Y EAR 2007-08 AGAINST EX-PARTE ORDER DATED 22.9.2011 OF LD CIT(A)-THANE DISPUTI NG THE CONFIRMATION OF RECEIPTS FROM SALE OF LAND AS THE RECEIPTS FROM UNDISCLOSED INCOM E. 2. AT THE TIME OF HEARING, LD. AR SUBMITTED THAT TH E ASSESSEE COULD NOT APPEAR BEFORE LD. CIT(A) AS THE REPRESENTATIVE OF THE ASSE SSEE HAD GONE OUT OF TOWN, THEREFORE, ASSESSEE COULD NOT FURNISH THE REQUISITE DETAILS IN RESPECT OF THE ADVANCE RECEIVED FOR SALE OF PROPERTY. LD. AR SUBMITTED T HAT ASSESSEE WILL FURNISH THE REQUISITE DETAILS TO JUSTIFY THAT THE ADVANCE WAS RECEIVED F OR SALE OF PROPERTY, IF THE MATTER IS RESTORED TO LD. CIT(A). I.T.A. NO.7995/MUM/2011 2 3. LD. DR SUBMITTED THAT LD. CIT(A) GAVE ADEQUATE OPPORTUNITY TO THE ASSESSEE BUT NO DETAILS WERE FURNISHED BEFORE HIM. 4. WE HAVE CONSIDERED THE SUBMISSIONS OF LD. REPRE SENTATIVES OF THE PARTIES AND THE ORDER OF LD. CIT(A). WE AGREE WITH LD. DR TH AT THE LD. CIT(A) GAVE FOUR OPPORTUNITIES TO THE ASSESSEE BUT THE ASSESSEE EITH ER FAILED TO APPEAR OR SOUGHT ADJOURNMENTS. LD. CIT(A), THUS, CONFIRMED THE ACTI ON OF AO AFTER STATING THAT SUFFICIENT OPPORTUNITIES WERE AFFORDED TO THE ASSESSEE BUT IT SEEMS THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. WE CONSIDERING THE FAC TS OF THE CASE AND IN THE INTEREST OF JUSTICE SET ASIDE THE IMPUGNED ORDER OF LD. CIT(A) AND RESTORE THE MATTER TO HIS FILE FOR HIS FRESH CONSIDERATION SUBJECT TO PAYMENT OF COST OF RS.5,000/- BY THE ASSESSEE TO THE DEPARTMENT. FURTHER, LD. AR HAS ASSURED AT THE TIM E OF HEARING THAT ASSESSEE WILL FURNISH THE REQUISITE DETAILS BEFORE LD. CIT(A). IN VIEW OF ABOVE, THE ISSUE IS RESTORED TO THE LD. CIT(A) FOR HIS FRESH CONSIDERATION, AFTER S ETTING ASIDE HIS ORDER SUBJECT TO PAYMENT OF COST OF RS.5,000/- BY THE ASSESSEE AND L D. CIT(A) WILL DECIDE THE ISSUE AS PER LAW BY A SPEAKING ORDER AFTER CONSIDERING THE MATER IAL AS MY BE RELIED UPON BY THE PARTIES. WE MAY STATE THAT IF THE ASSESSEE FAILS T O FURNISH THE REQUISITE DETAILS TO THE LD.CIT(A) AND /OR FAILS TO CO-OPERATE, LD. CIT(A) W ILL BE AT LIBERTY TO DECIDE THE APPEAL ON THE BASIS OF MATERIALS BEFORE HIM. HENCE, GROU ND OF APPEAL TAKEN BY ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES SUBJECT TO PAYMENT OF COST OF RS.5,000/-. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES SUBJECT TO PAYMENT OF COST OF RS.5,000/-. ORDER PRONOUNCED IN THE OPEN COURT ON 25TH SEPTEMBER, 2013 ( * + 25TH SEPTEMBER, 2013 SD SD ( /SANJAY ARORA) ( . . 1 /B.R.MITTAL) / ACCOUNTANT MEMBER ( / JUDICIAL MEMBER MUMBAI; . . ./ SRL , SR. PS I.T.A. NO.7995/MUM/2011 3 * +, -, / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. 2 ( ) / THE CIT(A)- 4. 2 / CIT 5. 3 5 , ' 5 , / DR, ITAT, MUMBAI 6. / GUARD FILE. / BY ORDER, TRUE COPY (ASSTT. REGISTRAR) , / ITAT, MUMBAI