HARI MITTAR YADAV, MUMBAI V. ITO 23(1)(5), MUMBAI

MA 192/MUM/2023

AI Insights

The case involves Hari Mittar Yadav, who was engaged in a commission agency business and rented out a boutique shop during the assessment year 2012-13. He filed his income tax return declaring an income of Rs.6,89,500, which included income from house property and other sources. The Assessing Officer made several additions to his declared income, which were partially upheld and partially deleted by the CIT(A). The Tribunal initially passed an ex parte order due to the assessee's failure to provide documentary evidence, as he did not attend the hearing. The assessee filed a miscellaneous application under section 254(2) of the Income Tax Act, 1961, claiming he did not receive the hearing notice. The Tribunal, after considering the submissions, decided to recall the ex parte order to allow the assessee another opportunity to substantiate his claims.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 299434 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 11-05-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 21-02-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Sale consideration of property below Jantri Value
• Section: 80C; 143(3); 37(1); 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM M A N o . 1 92/ M u m/ 20 2 3 ( A r is i n g o u t o f IT A N o. 51 04 / M u m/ 21 6 ) ( A s s e ss me nt Y ea r: 20 1 2- 13 ) Hari Mittar Yadav Flat No. 02, Ground Floor, Regal Apt., 19 Chapel Road, Bandra (W), Mumbai-400 050 V s. ITO 23(1)(5) Mumbai P A N / G I R N o. AA M P Y 0653 R (Applicant) : (Respondent) Applicant by : Shri Haridas Bhat Respondent by : Smt. Richa Gulati D a te o f H e a r i n g : 12.05.2023 D ate of P ro n o u n c e me n t : 10.08.2023 O R D E R Per Kavitha Rajagopal, J M: This Miscellaneous Application has been filed by the assessee/applicant u/s. 254(2) of the Income Tax Act, 1961 (‘the Act' for short), to recall the ex parte order of the Tribunal dated 21.11.2022, relevant to Assessment Year (A.Y. for short) 2012-13. 2. The brief facts are that the assessee/applicant was into the business of commission agency and had also rented out a boutique shop during the year under consideration. The assessee had filed his return of income dated 29.01.2013, declaring total income of Rs.6,89,500/- consisting of income from house property and income from other sources. The assessment order u/s. 143(3) of the Act was passed on 27.03.2015, where the Assessing Officer ('A.O.' for short) had made several additions pertaining to LTCG u/s. 50C of the Act, interest paid on borrowed capital u/s. 24B, unexplained expenditure debited to P & L account u/s. 37(1) and disallowance u/s. 80C of the Act. 2 M A N o . 1 9 2 / M u m / 2 0 2 3 ( A . Y . 2 0 1 2 - 1 3 ) Hari Mittar Yadav vs. ITO 3. The assessee was in appeal before the ld. CIT(A) and the first appellate authority upheld certain additions and deleted some of the additions made by the A.O. 4. The assessee was in appeal before the Tribunal, challenging the addition made u/s. 50C pertaining to LTCG as per the revised grounds of appeal and the Tribunal vide order dated 21.11.2022 passed an ex parte order on the ground that the assessee had failed to furnish relevant documentary evidence in support of his claim inspite of several opportunities. The assessee/applicant has filed the present miscellaneous application to recall the ex parte order passed by the Tribunal. 5. We have heard the rival submissions and perused the materials available on record. The assessee has contended that he did not receive the date of hearing and, hence, was unable to attend the hearing on 25.08.2022. The assessee further stated that the assessee had filed 135 pages of paper book containing all the documentary evidences in support of his claim. In order to give one more opportunity to the assessee to substantiate his claim, we deem it fit to recall the order passed by the Tribunal dated 21.11.2022. We hereby recall the order of the Tribunal. 6. In the result, the miscellaneous application filed by the assessee/applicant is allowed. Order pronounced in the open court on 10.08.2023. Sd/- Sd/- (Om Prakash Kant) (Kavitha Rajagopal) Accountant Member Judicial Member Mumbai; Dated : 10.08.2023 Roshani , Sr. PS 3 M A N o . 1 9 2 / M u m / 2 0 2 3 ( A . Y . 2 0 1 2 - 1 3 ) Hari Mittar Yadav vs. ITO Copy of the Order forwarded to : 1. The Appellant 2. The Respondent 3. CIT - concerned 4. DR, ITAT, Mumbai 5. Guard File BY ORDER, (Dy./Asstt. Registrar) ITAT, Mumbai