SAINATH SAKHARAM TARE,THANE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, THANE, THANE
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.
Held
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.
Key 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.
Sections Cited
250, 153A, 153C, 143(3), 69C, 271DA, 269 ST
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Income Tax Appellate Tribunal, MUMBAI BENCH “G”, MUMBAI
Before: SHRI NARENDER KUMAR CHOUDHRY & SHRI RATNESH NANDAN SAHAY
IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI
BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITA No. 3679/M/2024 Assessment Year: 2019-20 Sainath Sakharam Tara Assistant Commissioner Survey No. 84-10/11, of Income Tax, Central Kalyan Padgha Road, Circle – 2, Thane Sape Village, Bhiwandi, Ashar IT Park, 6th Floor, Dist. Thane – 421302. Vs. Road No. 16z, Wagle PAN: AERPT8712M Industrial Estate, Thane – 400604. (Appellant) (Respondent)
Present for : : Shri Gaurav Kabra Assessee by Revenue by : Shri Dr. Kishor Dhule, CIT D.R.& Smt. Sujatha P. Iyangar – Sr. AR.
Date of Hearing : 05. 09 .2024 Date of Pronouncement : 02 .12 . 2024
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.
Sd/- Sd/- NARENDER KUMAR CHOUDHRY RATNESH NANDAN SAHAY JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai, Dated: 02.12.2024. Snehal C. Ayare, Stenographer Copy to:The Appellant The Respondent The CIT, Concerned, Mumbai The DR Concerned Bench //True Copy// By Order
Dy/Asstt. Registrar, ITAT, Mumbai.