Sham Gangadhar Vaijnathrao Muchandi, Belagavi V. Assistant Commissioner of Income Tax, Central Circle - 1, Belagavi

ITSSA 21/PAN/2022

AI Insights

This case involves a batch of seven appeals by the assessee, Sham Gangadhar Vaijnathrao Muchandi, relating to the assessment years 2006-07 to 2012-13. The appeals were consolidated due to common issues raised. The background of the case involves a survey under section 133A of the Income Tax Act at the business premises of Shri Suresh Motilal Chindak, which led to the conversion of the survey into a search. The AO issued notices to the assessee for necessary details, but in the absence of adequate response, passed orders under section 144 of the Act. The assessee's appeals to the CIT(A) were unsuccessful, leading to the current appeals before the Tribunal. The Tribunal found that the CIT(A) had not granted adequate opportunity of hearing and decided the appeal ex parte, violating the principles of natural justice.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 136941 (ITAT-PANAJI)
• Duration Of Justice: 1 year(s) 7 month(s) 6 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 12-09-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 06-02-2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P.S. SHIVSHANKAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI (AT e-Court, PUNE) BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / IT(SS)A Nos.17 to 23/PAN/2022 नधा रण वष / Assessment Years : 2006-07 to 2012-13 Sham Gangadhar Vaijnathrao Muchandi, #357, Anandwadi, Shahapur, Belagavi – 590 001 Karnataka PAN : AMGPM3403R Vs. ACIT, Central Circle-1, Belagavi Appellant Respondent आदेश / ORDER PER BENCH : This batch of seven appeals by the assessee relate to the assessment years 2006-07 to 2012-13. Since common issues are raised in these appeals, we are, therefore, proceeding to dispose them off by this consolidated order for the sake of convenience. 2. Briefly stated, the facts for the A.Y. 2006-07 are that a survey u/s.133A was conducted at the business premises of Shri Suresh Motilal Chindak on 20-09-2011. During the course of survey proceedings, certain facts transpired, which led to the conversion of Assessee by None Revenue by Shri P.S. Shivshankar Date of hearing 11-09-2023 Date of pronouncement 13-09-2023 IT(SS)A Nos.17 to 23/PAN/2022 Sham Gangadhar Vaijnathrao Muchandi 2 survey into search. The Assessing Officer (AO) issued notice to the assessee for furnishing necessary details. In the absence of any proper support coming from the side of the assessee, the AO passed the order u/s.144 of the Act. The first appeal filed by the assessee did not bring any success qua the assessee. Aggrieved thereby, the assessee has come up in appeal before the Tribunal. 3. There is no appearance from the side of the assessee despite notice. We have heard the ld. DR and gone through the relevant material on record. As such, we proceed to dispose of the appeals ex parte qua the assessee but on merits. 4. It is seen that the assessment order in this case was passed u/s.144 of the Act. It has been contended in the grounds of appeal that the ld. CIT(A) did not grant adequate opportunity of hearing and decided the appeal ex parte though on the basis of partial written submissions filed online, violating the principles of natural justice. Considering the facts in totality, we are of the considered opinion that the ends of justice would meet adequately if the impugned order is set-aside and the matter is restored to the file of the AO. We order accordingly and direct him to finalise the assessment afresh as per law after allowing reasonable opportunity of hearing to the assessee. Needless to say, the assessee will be at IT(SS)A Nos.17 to 23/PAN/2022 Sham Gangadhar Vaijnathrao Muchandi 3 liberty to file any relevant evidence in support of his case before the AO in such fresh proceedings. 5. The facts and circumstances of the other appeals are mutatis mutandis similar inasmuch as the assessment orders were passed u/s.144 and the appeals came to be heard in the like manner. Following the view hereinabove, we set-aside the impugned orders and remit the matter to the file of the AO for framing the assessments afresh as per law after allowing reasonable opportunity of hearing to the assessee. 6. In the result, all the appeals are allowed for statistical purposes. Order pronounced in the Open Court on 13 th September, 2023. Sd/- Sd/- ( S.S.VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; िदनांक Dated : 13 th September, 2023 सतीश IT(SS)A Nos.17 to 23/PAN/2022 Sham Gangadhar Vaijnathrao Muchandi 4 आदेश की ितिलिप अ ेिषत/Copy of the Order is forwarded to: 1. अपीलाथ / The Appellant; 2. थ / The respondent 3. The Pr.CIT concerned 4. DR, ITAT, Panaji Bench, Panaji 5. गाड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 11-09-2023 Sr.PS 2. Draft placed before author 12-09-2023 Sr.PS 3. Draft proposed & placed before the second member JM 4. Draft discussed/approved by Second Member. JM 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. *