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Income Tax Appellate Tribunal, “B” BENCH, MUMBAI
Meghna M Talati Income Tax Officer 16/476 pant Chatkopar (E) Vs. 15(2)(4) Mumbai-400 071 Mumbai-20 Appellant .. Respondent PAN No. ADZPT8507F Assessee by .. None .. Shri Suman Kumar, DR Revenue by Date of hearing .. 09-03-2017 Date of pronouncement .. 09-03-2017 O R D E R PER MAHAVIR SINGH, JM:
This appeal by the assessee is arising out of the order of CIT(A)-26, Mumbai, in appeal No. CIT(A)-26/IT-106/15(2)(4)/20-11 dated 04-02-2013. The Assessment was framed by ITO 15(2)(4), Mumbai for the A.Y. 2008-09 vide order dated 16-12-2010 u/s 143(3) of the Income Tax Act, 1961 (hereinafter ‘the Act’).
At the outset, it is noticed that the first ground raised by assessee is that the assessee did not received notice and hence, she could not attend the proceedings. The Grounds reads as under: -
“The ld. CIT(A) has erred in dismissed the Appeal as the Appellant did not receive notice and hence she could not attend the proceedings.”
We have gone through the order of CIT(A) and noticed that the order of CIT(A) is totally a non-speaking order wherein, he has dismissed the appeal of assessee vide Para 3.3 as under: -
“3.3 After considering the rival submissions, I do agree with the contention of the AO that the cash deposits in the Model Co-op. Bank ltd. is the undisclosed income
Meghna M Talati(A.Y:2008-09) of the appellant. In want of supporting documentary evidence, the cash deposits in this bank account remains unexplained. Neither at the time of assessment nor during appeal proceedings, the assessee has come forward with any evidence which could explain any of the cash deposit. Under these circumstances the entire cash deposit remains unexplained and the addition made by the AO on this account is confirmed.”
From the above, it is clear that the CIT(A) has decided the issue ex parte without giving reasonable opportunity of being heard to the assessee and also by a non speaking order, hence, we are set aside the order of CIT(A) and remand he matter back to the file for fresh adjudication. The appeal is set aside for statistical purpose. 4. In the result, the appeal of assessee is set aside for statistical purpose. Order pronounced in the open court on 09-03-2017.