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Income Tax Appellate Tribunal, MUMBAI BENCH “G” MUMBAI
Before: SHRI OM PRAKASH KANT & SHRI PAVAN KUMAR GADALE
This appeal has been preferred by the assessee against order dated 10.02.2022 passed by the Ld. National Faceless Appeal Centre, Delhi [in short ‘the Ld. CIT(A)’] for assessment year 2012- 13, raising following grounds:
The Ld. AO and Ld. Comm. Erred in ad-hoc addition of Rs.53,0125/-.
Gautam Rakesh Gupta 2 AY 2012-13
The Ld. AO and Ld. Comm. Erred in ad The Ld. AO and Ld. Comm. Erred in ad-hoc The Ld. AO and Ld. Comm. Erred in ad disallowance of Rs.30946/ disallowance of Rs.30946/-.
The Ld. AO and Ld. Comm. Erred in making addition The Ld. AO and Ld. Comm. Erred in making addition The Ld. AO and Ld. Comm. Erred in making addition of Rs.48820/ of Rs.48820/- without giving adequate opportunity. without giving adequate opportunity. 4. The Ld. AO and Ld. Comm. Erred in disallowance of The Ld. AO and Ld. Comm. Erred in disallowance of The Ld. AO and Ld. Comm. Erred in disallowance of Rs.37500/ Rs.37500/-. 5. The Ld. AO and Ld. Comm. Erred while disallowing The Ld. AO and Ld. Comm. Erred while disallowing The Ld. AO and Ld. Comm. Erred while disallowing of interest paid in making addition of Rs.113110/-. of interest paid in making addition of Rs.113110/ of interest paid in making addition of Rs.113110/ 6. The Ld. AO and Ld. Comm. Also erred in violating The Ld. AO and Ld. Comm. Also erred in violating The Ld. AO and Ld. Comm. Also erred in violating natural justice as no show cause notice was natural justice as no show cause notice was natural justice as no show cause notice was received. received. 2. None attended on behalf of the assessee despite None attended on behalf of the assessee despite None attended on behalf of the assessee despite notifying for hearing. At the outset, on perusal of the order of the Ld. CIT(A) we At the outset, on perusal of the order of the Ld. CIT(A) we At the outset, on perusal of the order of the Ld. CIT(A) we find that the Ld. CIT(A) has decided the appeal find that the Ld. CIT(A) has decided the appeal ex ex-parte qua the assessee. The relevant finding of the Ld. CIT(A) is reproduced as . The relevant finding of the Ld. CIT(A) is reproduced as . The relevant finding of the Ld. CIT(A) is reproduced as under:
“The contention of the assessee The contention of the assessee that the excess amount that the excess amount of interest of Rs. 1,13,110/ of interest of Rs. 1,13,110/- was added without giving was added without giving any opportunity is not acceptable as the assessee did any opportunity is not acceptable as the assessee did any opportunity is not acceptable as the assessee did not not not furnish furnish furnish any any any explanation explanation explanation through through through written written written submissions/documentary evidences etc before the submissions/documentary evidences etc before the submissions/documentary evidences etc before the CIT(A) also regarding the exces CIT(A) also regarding the excess amount of interest s amount of interest detected in the AIR data. Hence, this addition is also detected in the AIR data. Hence, this addition is also detected in the AIR data. Hence, this addition is also confirmed Despite the above findings, the assessee was given one Despite the above findings, the assessee was given one Despite the above findings, the assessee was given one final opportunity to substantiate his grounds of appeal final opportunity to substantiate his grounds of appeal final opportunity to substantiate his grounds of appeal before before before the the the CIT(A) CIT(A) CIT(A) through through through written written written submission/documentary ev submission/documentary evidences/statement of facts idences/statement of facts etc, on or before 03.11.2022. The assessee, however, etc, on or before 03.11.2022. The assessee, however, etc, on or before 03.11.2022. The assessee, however, has not responded to this show cause notice till date. has not responded to this show cause notice till date. has not responded to this show cause notice till date. The appeal filed by the assessee stands dismissed. The appeal filed by the assessee stands dismissed. The appeal filed by the assessee stands dismissed. 2.1 In our opinion the Ld. CIT(A) is In our opinion the Ld. CIT(A) is required to pass to pass a reasoned and speaking order on merit after taking into consideration, the order on merit after taking into consideration, the order on merit after taking into consideration, the submission of the assessee. Therefore, in the interest of substantial submission of the assessee. Therefore, in the interest of substantial submission of the assessee. Therefore, in the interest of substantial
Gautam Rakesh Gupta 3 AY 2012-13 justice, we feel it appropriate to restore this appeal back to the Ld. justice, we feel it appropriate to restore this appeal back to the Ld. justice, we feel it appropriate to restore this appeal back to the Ld. CIT(A) for deciding afresh after providing one more opportunity of CIT(A) for deciding afresh after providing one more opp CIT(A) for deciding afresh after providing one more opp being heard to the assessee to the assessee.
In the result, the appeal filed by the assessee is allowed for 3. In the result, the appeal filed by the assessee is allowed for In the result, the appeal filed by the assessee is allowed for statistical purposes.