Majid Khan, Indore V. ITO Sehore, Sehore

ITA 826/Ind/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6139 (ITAT-INDORE)
• Duration Of Justice: 1 year(s) 11 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-09-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 11-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K G GOYAL
• Keywords: Opportunity of being heard; Set aside
• Section: 147; 148; 144

Judgement Text

SMC MAJID KHAN ITA NO.826 OF 2018 1 IN THE INCOME TAX APPELLATE TRIBUNAL INDORE SMC BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER ITA NO. 826/IND/2018 A.Y. 2008-09 MAJID KHAN, SEHORE PAN CKUPK 9969 C :: APPELLANT VS ITO-SEHORE :: RESPONDENT ASSESSEE BY MS. NISHA LAHOTI, AR RESPONDENT BY SHRI K.G. GOYAL, SR. DR DATE OF HEARING 10.9.2020 DATE OF PRONOUNCEMENT 28.9.2020 O R D E R THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE OR DER OF LD. CIT(A)-2, BHOPAL DATED 15.12.2017. THERE IS DELAY OF AROUND EIGHT MO NTHS. LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE IMPUGNED ORDER WAS NOT RECEIVED BY THE ASSESSEE. THE FACTUM OF DISPOSAL OF THE APPEAL FILED BEFORE THE L D. CIT(A) CAME TO THE NOTICE OF THE ASSESSEE WHEN HE RECEIVED NOTICE OF RECOVERY OF DEM AND RAISED BY THE TRO. LD. SR. DR OPPOSED THE SUBMISSION ON THE GROUND THAT ASSESS EE SHOULD BE VIGILANT. CONSIDERING THE SUBMISSION IN THE INTEREST OF JUSTI CE AND THE FACT THAT NO ADVERSE MATERIAL WAS BROUGHT TO REBUT THE SAME, I HEREBY CO NDONE THE DELAY IN FILING THE APPEAL AND ADMIT THE APPEAL FOR HEARING. 2. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL: 1. THAT LD. CIT(A) ERRED IN NOT ADMITTING THE EVID ENCES SUBMITTED BEFORE HIM. SMC MAJID KHAN ITA NO.826 OF 2018 2 2. THAT LD. CIT(A) ERRED IN CONFIRMING THE ACTION O F ASSESSING OFFICER OF MAKING ADDITION OF RS.14,50,000/- BEING CASH DEPOSIT IN BANK ACCOUNT OF THE ASSESSEE ON ESTIMATE BASIS U /S 144 OF THE I.T. ACT, 1961. 3. FACTS, IN BRIEF, ARE THAT THE ASSESSING OFFICER HAD RECEIVED AIR REGARDING CASH DEPOSIT AGGREGATING TO RS.14,50,000/- IN THE BANK A CCOUNT OF THE ASSESSEE DURING THE YEAR UNDER CONSIDERATION. NOTICES U/S 148 AND 1 42(1) WERE ISSUED TO THE ASSESSEE TO FURNISH INFORMATION REGARDING CASH DEPO SIT. THE ASSESSING OFFICER NOTED THAT NOTICES COULD NOT BE COMPLIED WITH BY THE ASSE SSEE AND ACCORDINGLY, THE ASSESSING OFFICER FRAMED ASSESSMENT U/S 144 OF THE I.T. ACT AND ADDED RS.14,50,000/- TO THE TOTAL INCOME OF THE ASSESSEE BEING UNEXPLAINED. BEING AGGRIEVED, THE ASSESSEE WENT IN APPEAL BEFORE THE L D. CIT(A). BEFORE LD. CIT(A), THE ASSESSEE FURNISHED EVIDENCES BUT LD. CIT(A) CONFIRM ED THE ACTION OF THE ASSESSING OFFICER ON THE GROUND THAT THE ASSESSEE DID NOT FUR NISH THE EVIDENCES BEFORE THE ASSESSING OFFICER. STILL AGGRIEVED, THE ASSESSEE IS BEFORE THIS TRIBUNAL. 4. AT THE OUTSET OF THE HEARING, LD. COUNSEL FOR TH E ASSESSEE CONTENDED THAT NO PROPER AND MEANINGFUL OPPORTUNITY OF BEING HEARD WA S GIVEN TO THE ASSESSEE BY THE REVENUE AUTHORITIES IN THE PROCEEDINGS INITIATED U/ S 147 OF THE INCOME TAX ACT. SHE SUBMITTED THAT ASSESSEE HAD FILED CERTAIN EVIDENCES BEFORE THE LD. CIT(A) BUT THE LD. CIT(A) DID NOT CONSIDER THE SAME. HOWEVER, THE SAME COULD NOT BE FILED BEFORE THE ASSESSING OFFICER AS THE ASSESSEE IS A ILLITERATE F ARMER AND HAVING SOURCE OF INCOME FROM AGRICULTURAL FARMING. ON THE OTHER HAND, LD. S R. DR RELIED ON THE ORDERS OF THE REVENUE AUTHORITIES. 5. I HAVE HEARD BOTH THE PARTIES AND PERUSED THE OR DERS OF LOWER AUTHORITIES. BEFORE ME, THE ASSESSEE HAS FILED A PAPER BOOK RUNN ING INTO 37 PAGES, WHEREIN RELEVANT DOCUMENTS HAVE BEEN ANNEXED IN SUPPORT OF THE CLAIM OF THE LEARNED SMC MAJID KHAN ITA NO.826 OF 2018 3 COUNSEL FOR THE ASSESSEE. CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE, I AM OF THE VIEW THAT IN THE INTEREST OF JUSTICE, THE AS SESSEES MATTER IS LIABLE TO BE RECONSIDERED BY THE ASSESSING OFFICER. ACCORDINGLY, THE ORDERS OF THE REVENUE AUTHORITIES ARE SET ASIDE AND THE MATTER IS RESTORE D BACK TO THE FILE OF THE ASSESSING OFFICER. ASSESSEE WOULD APPEAR WITHOUT WAITING BEFO RE THE ASSESSING OFFICER FOR FURTHER NECESSARY ACTION. THE ASSESSING OFFICER WOU LD EXAMINE THE CONTENTION OF THE ASSESSEE FROM THE PAPERS FILED BEFORE ME AND THEN R EFRAME THE ASSESSMENT AFRESH IN TERMS AS INDICATED HEREINABOVE AFTER AFFORDING D UE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AS PER LAW AND THE ASSESSEE IS ALSO DI RECTED TO FURNISH THE EVIDENCE/SUBMISSION, IF ANY, IN SUPPORT OF ITS CLAI M AND COOPERATE BEFORE THE ASSESSING OFFICER IN THIS REGARD. 6. IN RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOW ED FOR STATISTICAL PURPOSES ONLY. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 28.9.2020 . SD/- (KUL BHARAT) JUDICIAL MEMBER DATED : 28.9.2020 ! VYAS ! COPY TO: APPELLANT/RESPONDENT/PR.CIT(A)/PR.CIT/DR, INDORE