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Income Tax Appellate Tribunal, BENCH “E”,MUMBAI
Before: SHRI B.R. BASKARAN & SHRI PAWAN SINGH
Order Under Section 254(1) of Income Tax Act PER PAWAN SINGH, JM: 1. This appeal u/s 253 of the Income-tax Act (‘Act’) by assessee is directed against the order of Ld. Commissioner of Income-tax (Appeals) [for short ‘the CIT(A)] –19, Mumbai dated 10.03.2014 for Assessment Year (AY) 2009-10. The assessee has raised the following grounds of appeal:
1. The Id. CIT(A) had erred in sustaining the assessment order passed by the Id. A.O. u/s 144 of the Income Tax Act, and has also erred in sustaining the additions made in the assessment order. The order so passed is bad in law and bad on facts and is contrary to the principles of natural justice,
2. The appellant was prevented by sufficient and reasonable cause in hearing of appeal before the Ld. CIT(A), and the Ld. CIT(A) has erred in not properly appreciating the written submissions made before him.
3. The Ld. CIT(A), has erred in ignoring the written submissions made before him by allegedly on the suspicion and presumption that evidence appears to be additional evidences submitted in appeal proceedings.
4. The Ld. CIT(A) has erred in sustaining the addition of Rs. 17,10,800/- on account of alleged unexplained deposits in bank account. The Ld. CIT(A) has erred in not appreciating the fact that the credits were duly explained and were out of his proprietorship business. The addition 50 made is bad in law and bad on facts.
2 Surendra Bohra.
5. The Ld. CIT(A) has erred in not granting telescoping effect of the income already shown.
The interest charged u/s 234B and 234C is bad in law and bad on facts.
Brief facts of the case are that the assessee filed return of income for relevant AY on 31.03.2010 declaring total income at Rs. 5,81,000/-. The assessment was completed u/s 144 of the Act on 29.12.2011. While framing the assessment, the Assessing Officer (AO) made the addition u/s 68 on account of unexplained cash credit of Rs. 17,10,800/-. On appeal before the ld. CIT(A), the addition was confirmed. Aggrieved by the order of CIT(A) the assessee filed the present appeal before us.
None appeared on behalf of assessee when the case was called for hearing. We have noticed that despite receiving notice of appeal, none appeared on behalf of assessee even on last date of hearing i.e. on 15.06.2016. The notice for hearing of appeal for 23.01.2017 was duly served on assessee by RPAD. The AD Card of the notice is available on record.
We have heard the ld. Departmental Representative (DR) for the Revenue and perused the material available on record. The DR for the Revenue supported the order of authorities below and would argue that assessee neither appeared during the assessment nor before the ld. CIT(A) despite giving sufficient opportunity. Even before Tribunal no documentary evidence is placed on record by assessee to substantiate his claim. The Ld. DR for the Revenue argued that the assessee is not entitled for any relief.
We have considered the contentions of ld. DR for the Revenue and gone through the order of authorities below. During the assessment, the AO made the addition of Rs. 17,10,800/- on the basis of AIR information that assessee made cash deposit in Saving Bank with Punjab & Sindh Bank, Rajendra Place, New Delhi-25. Before the AO no documentary evidence was provided nor assessee appeared during assessment. Hence, the AO completed the proceeding u/s 144 of the Act. During the First Appellate Proceeding, we have noticed that assessee field cash book showing the transaction for Financial Year (FY) 2008-09 vide his letter dated 27.01.2014. The ld. CIT(A) neither considered the material placed before him either considering it as additional evidence or by seeking remand report from the AO and dismissed the appeal without discussing the merit of the case. Considering the fact that ld. CIT(A)
3 Surendra Bohra. not gave any finding on the documentary evidence placed before us. We deem it appropriate to restore the same to the file of CIT(A) to pass the order on merit by speaking order. Needless to say that ld. CIT(A) shall provide appropriate opportunity before passing the order.