PRIYANKA CHOPRA, MUMBAI V. DCIT CEN CIR 3, MUMBAI

MA 641/MUM/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 1302 (ITAT-MUMBAI)
• Duration Of Justice: 7 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2009-2010
• Appeal Filed On: 25-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MITRA
• Keywords: Loose papers; Principle of natural justice

Judgement Text

T HE INCOME TAX APPELLATE TRIBUNAL H BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA ( A M) & SHRI SANDEEP GOSAIN ( J M) M.A. NO. 6 41 /MUM/2018 ARISING OUT OF I.T.A. NO. 2770 /MUM/2015 (ASSESSMENT YEAR 2010 - 11) PRIYANKA CHOPRA 705, 706 & 806, RAJ CLASSIC, B - WING VER SOVA MUMBAI - 400 061. PAN : ACXPC1741R V S . DCIT, CENTRAL CIRCLE - 1(3), ROOM NO. 905 OLD CGO BUILDING M.K. ROAD MUMBAI - 400 020. ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY SHRI YOGESH JOIJODE DEPARTMENT BY SHRI S.K. MITRA DATE OF HEARING 10.5 . 201 9 DATE OF PRONOUNCEMENT 4.6 . 201 9 O R D E R PER SHAMIM YAHYA (AM) : BY WAY OF TH I S MISCELLANEOUS APPLICATION , IT IS THE CONTENTION OF THE ASSESSEE THAT IN ASSESSEES APPEAL I N I.T. A. NO. 2770/MUM/2015 FOL L OWING GROUND HAS NOT BEEN ADJUDICATED : - GR . NO 3. ON THE FACT S AND CIRCUMSTANCES OF THE CASE AND IN LAW THE HON'BLE COMMISSIONER OF INCOME TAX (APPEAL) ERRED IN CONFIRMING THE ADDITION OF RS. 21,00,0007 - MADE BY THE LD. AO, BEING ALLEGED UNACCOUNTED/UNDISCLOSED IN COME IN RESPECT OF PROFESSIONAL RE MUNERATION RECEIVED FROM MEDIA AND MORE. IT IS SUBMITTED THAT HON'BLE COMMISSIONER OF INCOME TAX (APPEAL) ERRED IN CONFIRMING THE ACTION OF LD. AO WHO HAS MADE SUCH ADDITION ON THE BASIS OF LOOSE PAPER MARKED AS ANNEXURE A - 16 PAGE NO. 183 SEIZED FROM PREMI SES OF MR. CHAND MISHRA. IT IS SUBMITTED THAT THE SAID PAGE IS A COPY OF MAIL DATED 22.09.2008 FROM MS. ANUSHKA KADAM FROM M/S MEDIA AND MORE TO MR CHAND MISHRA SEEKING CONFIRMATION OF APPEARANCE OF MS. PRIYANKA CHOPRA FOR GALA NIGHT OF ABU - DHABI ON 10.10. 2008 FOR CONSIDERATION OF RS.21,00,000/ - . IT IS SUBMITTED THAT YOUR APPELLANT HAS NOT ATTENDED SUCH EVENT. IT IS FURTHER SUBMITTED THAT NEITHER EVIDENCES/ AGREEMENTS WHATSOEVER HAVE BEEN FOUND BY THE INCOME TAX SEARCH TEAM NOR ANY LOOSE PAPERS HAVE BEEN F OUND DURING SEARCH PROCEEDINGS WHICH INDICATES THAT YOUR 2 APPELLANT HAS RECEIVED SUCH RS.21,00,000/ - OUT OF BOOKS AND THEREFORE ASSUMPTION AND PRESUMPTIONS OF RECEIPT OF ALLEGED UNDISCLOSED INCOME OF RS.21,00, OOO/ - ON THE BASIS OF ONLY A MAIL IS UNREASONAB LE AND UNLAWFUL. IT IS SUBMITTED THAT HON'BLE COMMISSIONER OF INCOME TAX (APPEAL) ERRED IN CONFIRMING THE ACTION OF LEARNED AO WHO HAS ERRED IN STATING THAT APPELLANT HAS NOT FILED ANY EXPLANATIONS HOWEVER ALL OF THE ABOVE FACTS WERE CLEARLY MENTIONED IN SUBMISSIONS FILED BEFORE THE LD AO AS WELL AS BEFORE HON'BLE COMMISSIONER OF INCOME TAX (APPEAL). IT IS THEREFORE SUBMITTED THAT SUCH ADDITION HAS BEEN MADE WITHOUT CONSIDERING THE SUBMISSIONS AND HENCE THE SAME SHOULD BE DELETED. WITHOUT PREJUDICE, WE WO ULD LIKE TO STATE THAT APPELLANT FOLLOWS CASH SYSTEM OF ACCOUNTING AND THEREFORE, SUCH RECEIPTS CAN BE TAXED ONLY ON THE BASIS OF EVIDENCE OF RECEIPT OF SUCH CASH. IT IS FURTHER SUBMITTED THAT NO EVIDENCE REGARDING RECEIPT OF CASH HAS BEEN FOUND BY SEARCH PARTY AS WELL AS BY THE LD. AO HENCE, ADDING OF SAME ON BASIS OF A MAIL IS AGAINST BASIC OF PRINCIPLES OF LAW AND AGAINST NATURAL JUSTICE. IN VIEW OF THE ABOVE FACTS, SUCH ADDITION SHOULD BE DELETED.' 2. UPON CAREFULLY CONSIDERING THE SUBMISSIONS OF BOTH COUNSEL AND PERUSED THE RECORD, WE FIND COGENCY IN THE SUBMISSIONS OF THE ASSESSEES COUNSEL. ACCORDINGLY ORDER IN THE AFORESAID APPEAL IS RECALLED ONLY TO CONSIDER GROUND NO. 3 AS AFORESAID WHICH HAS REMAINED UNADJUDCIATED. 4. IN THE RESULT, MISCELLANEO US APPLICATION FILED BY THE ASSESSEE STANDS ALLOWED AS ABOVE. ORDER HAS BE EN PRONOUNCED IN THE COURT ON 4.6 . 201 9 . SD/ - SD/ - ( SANDEEP GOSAIN ) (SH A MIM YAHYA ) J U DICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED : 4/6 / 20 1 9 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. CIT 3 5. DR, ITAT, MUMBAI 6. GUARD FILE. BY ORDER, //TRUE COPY// ( ASSISTANT REGIST RAR ) PS ITAT, MUMBAI