Shri Bharat M. Shah, (HUF), Baroda V. The Income Tax Officer, Ward-2(1), Baroda

ITA 897/AHD/2014

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 80510 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-11-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 19-11-2014
• Assessment Year: 2010-2011
• Appeal Filed On: 27-03-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V K SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH AHMEDABAD , BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER, AND SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER. ITA.NO. 897/AHD/2014 (ASSESSMENT YEAR: 2010-11) BHARAT M. SHAH (HUF) C/O. J.R.S. PATEL & CO. CHARTERED ACCOUNTANTS, 106, ANURAG COMMERCIAL CENTRE, R.C. DUTT ROAD, VADODARA-390007 APPELLANT VS. INCOME TAX OFFICER, WARD-2(1), AAYAKAR BHAVAN, BARODA RESPONDENT PAN: AACHS6394H /BY APPELLANT : SHRI TUSHAR P. HEMANI, A.R. /BY RESPONDENT : SHRI V.K. SINGH, SR. D.R. !' /DATE OF HEARING : 20.11.2014 #$% !' /DATE OF PRONOUNCEMENT : 21.11.2014 I.T.A. NO. 897/AHD/2014 A.Y. 2010-11 (BHARAT M. SHAH VS. ITO) PAGE 2 ORDER PER SHAILENDRA KUMAR YADAV, J.M: THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS), BARO DA, DATED 20.09.2013 FOR A.Y. 2010-11 ON THE FOLLOWING GROUND S: 1 ON THE FACTS AND CIRCUMSTANCES OF YOUR APPELLAN TS CASE AS WELL AS IN LAW, THE LD. CIT(A) ERRED IN DISMISSING THE APPEAL EX-PARTE ON THE BASIS OF NOTICES RETURNED UN-SERVED WHICH WERE ISSUED AT THE ADDRESS OTHER THAN THAT MENTIONED IN FORM NO. 35 IN THE COLUMN ADDRESS TO WHICH NOTICES MAY BE SENT TO THE APPELLANT. 1.1YOUR APPELLANT PRAYS YOUR HONOUR TO HOLD SO NO W AND SET ASIDE THE ORDER PASSED BY LD. CIT(A). 2 WITHOUT PREJUDICE TO ABOVE, YOUR APPELLANT SUBM ITS THAT- 2.1 ON THE FACTS AND CIRCUMSTANCES OF YOUR APPELL ANTS CASE AND IN LAW, THE LEARNED INCOME TAX OFFICER, WARD-2(1), BARODA (LD. AO IN SHORT) ERRED IN MAKI NG ADDITIONS OF RS. 10,00,000/- U/S. 68 OF THE ACT TOWARDS SUM CREDITED IN YOUR APPELLANTS SAVING BANK ACCOUNT WITHOUT GIVING DUE REGARD TO THE CERTIFICATE SUBMITTED FROM BANK CLARIFYING ABOUT TH E SUM CREDITED. 2.2 ON THE FACTS AND IN THE CIRCUMSTANCES OF YOU R APPELLANTS CASE AND IN LAW, THE LD. AO ERRED IN MAKING ADDITION OF RS. 10,00,000/- TO YOUR APPELLANTS INCOME TOWARDS SALE OF FURNITURE AND FIXTURES BY ITS KARTA IN HIS INDIVIDUAL CAPACITY BY ENTERING INTO A SEPARATE AGREEMENT IN THIS BEHALF. I.T.A. NO. 897/AHD/2014 A.Y. 2010-11 (BHARAT M. SHAH VS. ITO) PAGE 3 2. IT WAS FOUND THAT CIT(A) HAS DECIDED THE APPEAL BY NON- SPEAKING ORDER AS UNDER: IN THE ABSENCE OF EVIDENCE TO THE CONTRARY AND CONSIDERING THE FACT THAT THE APPELLANT DID NOT FIL E DETAILS BEFORE THE ASSESSING OFFICER ALSO, THERE IS NO OPTI ON BUT TO CONFIRM THE ADDITIONS MADE BY THE ASSESSING OFFICER . 2.1 WE ARE AWARE THAT CIT(A) CAN PASS EX-PARTE ORDE R IN CASE ASSSESSEE IS NOT COMING BUT HE IS SUPPOSED TO PASS SPEAKING ORDER, WHICH IS MISSING IN THIS CASE. IN THE INTE REST OF JUSTICE, WE SET ASIDE THE ORDER OF LD CIT(A) AND RESTORE THE MATTER TO HIM WITH DIRECTION TO DECIDE THE APPEAL AS PER FACT AND LAW AFTER PROVIDING DUE OPPORTUNITY OF HEARING TO THE A SSESSEE. ASSESSEE IS DIRECTED TO CO-OPERATE IN THE PROCEEDIN GS BEFORE HIM. SINCE WE ARE RESTORING THE MATTER TO THE CIT( A) ON PRELIMINARY AS DISCUSSED ABOVE, WE ARE REFRAINING T O COMMENT ON THE MERIT OF THE ISSUE AT HAND. 3. AS A RESULT, APPEAL FILED BY THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSE. PRONOUNCED IN THE OPEN COURT ON THIS THE 21 ST DAY OF NOVEMBER, 2014. SD/- SD/- (ANIL CHATURVEDI) (SHAILENDRA KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBE R A.K. I.T.A. NO. 897/AHD/2014 A.Y. 2010-11 (BHARAT M. SHAH VS. ITO) PAGE 4 & & & & ' ' ' ' ('% ('% ('% ('% / COPY OF ORDER FORWARDED TO:- 1. +, / REVENUE 2. / ASSESSEE 3. // 0 / CONCERNED CIT 4. 0- / CIT (A) 5. '45 , , / DR, ITAT, AHMEDABAD 6. 589 :; / GUARD FILE. BY ORDER / & ,