Income Tax Appellate Tribunal - Ahmedabad
Govind Prasad Agrawal, Surat vs Income Tax Officer,Ward-1(3),, Surat on 31 January, 2017
IN THE INCOME TAX APPELLATE TRIBUNAL
AHMEDABAD '' A " BENCH - AHMEDABAD
Before Shri S. S. Godara, JM & Shri Manish Borad, AM.
ITA No. 1630/Ahd/2012
Asst. Year: 2009-10
Shri Govind Prasad Agarwal, Vs. ITO, Wd-1(3), Surat.
Shop No.133/134, Kashi
Market, Ring Road, Surat.
Appellant Respondent
PAN ABAPA7073J
Appellant by Mrs. Urvashi Shodhan, AR
Respondent by Shri K. Madhusudan, Sr.DR
Date of hearing: 31.1.2017
Date of pronouncement: 31/01/2017
ORDER
PER Manish Borad, Accountant Member.
This appeal of assessee for Asst. Year 2009-10 is directed against the order of ld. CIT(A)-I, Surat, dated 17.05.2012 vide appeal No.CAS-1/243/2011-12 arising out of order u/s 144 of the IT Act, 1961 (in short the Act) framed on 28.11.2011 by the ITO Wd-1(3), Surat. Following grounds have been raised by the assessee :-
1. The Ld. Commissioner of Income Tax (Appeals)-l, Surat has erred in law and in facts in confirming the order of the Ld. A.O. without affording proper opportunities of being heard by an exparte order. The appellant pleads the cancellation of the order of the Ld. CIT(A) for granting an opportunity of being heard in the appeal.
2. The Ld. Commissioner of Income Tax {Appeals-1, Surat has erred in law and in facts in confirming the action of the Ld. A.O. in passing the assessment order u/s. 144 of the I.T. Act.ITA No. 1630/Ahd/2012 2
Asst. Year 2009-10
3. The Ld. Commissioner of Income Tax (Appeals-1, Surat has erred in law and in facts in confirming the addition of the amount of Rs. 60,52,769/- being the amount of cash and cheque deposits with the following banks Name of the Bank Cash Rs. Cheque Rs.
a) ICICI Bank, Surat 12,07,300 1,15,545
b) ABN AMRO Bank Ltd. Surat 22,88,700 22,59,619
c) Texco Co-Operative Bank 1,000 1,80,000
Total 34,97,000 25,55,164
The addition being in disregard of the available facts and law is prayed to be deleted.
4. Your appellant craves the liberty to add, alter, amend or delete any or all of the above ground(s) of appeal.
2. At the outset ld. counsel for the assessee submitted that assessment was completed u/s 144 of the Act as assessee was unable to appear before the Assessing Authority. Thereafter in appeal before ld. CIT(A) no information was supplied by the assessee due to which a non-speaking order was passed by ld. CIT(A). Ld. counsel for the assessee humbly requested that one more opportunity may kindly be given and the issues in this appeal may be set aside to the file of ld. CIT(A) to decide the same on merit and pass a speaking order.
3. Ld. Departmental Representative (DR) objected to the contentions of the assessee by submitting that assessee has not appeared before the lower authorities even after being provided various opportunities and further giving an opportunity to such an assessee is not warranted.
4. We have heard the rival contentions and perused the material placed on record. We observe that the impugned assessment order ITA No. 1630/Ahd/2012 3 Asst. Year 2009-10 has been passed u/s 144 of the Act by the Assessing Officer due to non compliance by the assessee. Thereafter in the appeal filed before ld. CIT(A) there was no proper compliance on the part of assessee to supply all necessary information and submission which could have enabled ld. CIT(A) to pass a speaking order. Ld. counsel has made a request to set aside the issues to the ld. CIT(A). In the given circumstances wherein ld. CIT(A) was unable to pass a speaking order due to non compliance on the part of assessee and in the interest of natural justice we consider to give one more opportunity to the assessee and, therefore, we set aside all the issues in this appeal to the file of ld. CIT(A) to pass a speaking order and direct the assessee to supply necessary information and make necessary compliance before ld. CIT(A).
5. In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open Court on 31st January, 2017 Sd/- sd/-
(S. S. Godara) (Manish Borad)
Judicial Member Accountant Member
Dated 31/01/2017
Mahata/-
ITA No. 1630/Ahd/2012 4
Asst. Year 2009-10
Copy of the order forwarded to:
1. The Appellant
2. The Respondent
3. The CIT concerned
4. The CIT(A) concerned
5. The DR, ITAT, Ahmedabad
6. Guard File
BY ORDER
Asst. Registrar, ITAT, Ahmedabad
1. Date of dictation: 31/01/2017
2. Date on which the typed draft is placed before the Dictating Member: 31/01/2017 other Member:
3. Date on which approved draft comes to the Sr. P. S./P.S.:
4. Date on which the fair order is placed before the Dictating Member for pronouncement: __________
5. Date on which the fair order comes back to the Sr. P.S./P.S.:
6. Date on which the file goes to the Bench Clerk: 1/2/17
7. Date on which the file goes to the Head Clerk:
8. The date on which the file goes to the Assistant Registrar for signature on the order:
9. Date of Despatch of the Order: