SHAILESH K. WADNERE,THANE vs. INCOME TAX OFFICER, WD-2(2), KALYAN

PDF · subscribers
ITA 738/MUM/2024Status: DisposedITAT Mumbai24 July 2024AY 2015-16Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI OMKARESHWAR CHIDARA (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal noted that the assessee was not granted adequate time for hearing by the CIT(A)/NFAC, receiving notices with insufficient time to prepare and present their case. Consequently, the Tribunal decided to restore the appeals to the CIT(A)/NFAC for a fresh adjudication.

What were the facts?

The assessee filed appeals against the order of the CIT(A)/NFAC for assessment year 2015-16. The appeals contest additions made by the Assessing Officer and confirmed by the CIT(A) concerning alleged sale and purchase of immovable properties, salary income, and rent income.

What were the issues?

Whether the CIT(A) erred in passing ex-parte orders without adequate opportunity of hearing and in confirming additions without proper adjudication on merits, and if the additions were made on erroneous grounds leading to double taxation.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 148,Section 69

AI-generated summary — verify with the full judgment below

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

Before: SHRI SATBEER SINGH GODARA & SHRI OMKARESHWAR CHIDARA

For Appellant: Shri Prakash Jhunjhunwala, A.R
For Respondent: Dr. Kishor Dhule, CIT D.R

per law within three effective opportunities of hearing subject to a rider that it shall be assessee’s risk and responsibility only proceedings. Ordered accordingly.

5.

The assessee’s latter penalty appeal also follows the suit being consequential in nature. These assessee’s twin appeals are allowed for statistical purposes in above terms. A cop of this common order be placed in the respective case files.

Order pronounced in the open court on 24.07.2024.

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →