SAINATH SAKHARAM TARE,THANE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, CENTRAL RANGE, THANE, THANE

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ITA 3680/MUM/2024Status: DisposedITAT Mumbai02 December 2024AY 2018-19Bench: SHRI NARENDER KUMAR CHOUDHRY (Judicial Member), SHRI RATNESH NANDAN SAHAY (Accountant Member)1 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT found that the assessee was not given a reasonable opportunity of being heard by the CIT(A) before an ex-parte order was passed. Therefore, the Tribunal decided to remand the matter back to the CIT(A) to consider the submissions after affording a proper hearing.

What were the facts?

A search and seizure operation was conducted on Antariksh Group, a construction company, and the assessee, who provided contractual services, was found to have received cash amounting to Rs. 1,96,38,351/-. The assessee initially admitted receiving cash but later retracted their statement. The Assessing Officer (AO) imposed a penalty under section 271DA for contravening section 269ST.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without providing an adequate opportunity of being heard to the appellant. Whether the penalty imposed under section 271DA was justified without considering the full facts and circumstances.

Which sections of the Income-tax Act were involved?

Section 153A,Section 153C,Section 143(3),Section 271DA,Section 269ST,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “G”, MUMBAI

Before: SHRI NARENDER KUMAR CHOUDHRY & SHRI RATNESH NANDAN SAHAY

For Appellant: Shri Gaurav Kabra
For Respondent: Shri Dr. Kishor Dhule, CIT D.R.& Smt. Sujatha

O R D E R

Per : Ratnesh Nandan Sahay, Accountant Member:

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