SAINATH SAKHARAM TARE,THANE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, THANE, THANE

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ITA 3679/MUM/2024Status: DisposedITAT Mumbai04 September 2024AY 2019-20Bench: SHRI NARENDER KUMAR CHOUDHRY (Judicial Member), SHRI RATNESH NANDAN SAHAY (Accountant Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found that the assessee was not heard by the CIT(A) before the ex-parte order was passed, despite the assessee's reasons for not explaining their case. Therefore, the Tribunal decided to remand the matter back to the CIT(A) for a fresh consideration after providing the appellant a reasonable opportunity of being heard.

What were the facts?

A search and seizure action was conducted on the Antariksh Group, where the assessee provided contractual services. Documents pertaining to the assessee were seized, leading to assessment proceedings. The assessee admitted receiving cash as contractual receipts but claimed some entries were for third parties and offered 5% income. The AO did not accept this and made additions, also initiating penalty proceedings under Section 271DA.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without granting sufficient opportunity of being heard to the appellant, and whether the addition made and penalty levied were justified.

Which sections of the Income-tax Act were involved?

Section 250,Section 153A,Section 153C,Section 143(3),Section 69C,Section 271DA,Section 269 ST

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

O R D E R

Per : Ratnesh Nandan Sahay, Accountant Member:

1.

This appeal has been filed by the appellant against the Order of the Ld. CIT (Appeals) passed u/s. 250 of the Income Tax Act [the ‘Act’ in short] vide DIN & Order No. ITBA/APL/S/250/2023-24/1058842380(1) Dated 18/12/2023 for the Assessment Year 2019-20.

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