EBRAHIM ADAM KORADIA,MUMBAI vs. ITO WD 13(3)(4), MUMBAI

During hearing, the crux of argument advanced by Shri M. Subramanian, ld. counsel for the assessee, is that addition was made on the basis of bank account opened and operated by some other persons in the name of the assessee and such persons are unknown to the assessee. The ld. counsel explained that the entire credit was added as income of the assessee and when the assessee came to know about the factual matrix, a police complaint was lodged along with a complaint to other authorities. My attention was invited to page -8 of the paper book. The assessee also filed additional papers which could not be filed as the same were not available with the assessee during earlier proceeding. On the other hand, the ld. DR, Shri A.K. Dhondial, defended the addition by contending that it was the duty of the assessee to remain vigilant as his account/name was misused by some persons, thus, the addition was rightly made.

2.1. I have considered the rival submissions and perused the material available on record. Under the facts, narrated hereinabove, it is noted that the assessee duly filed an affidavit dated 27th October, 2015 stating the reasons therein, by stating that proper opportunity was not provided to him. The assessee has filed certain additional papers before this Tribunal stating that the same could not be furnished before the Assessing Officer as he was grappling with a situation that an account was opened and operated in his name by some unscrupulous persons against the assessee itself, meaning thereby, if it is true, then it can be said that fraud was committed against the assessee. The case of the assessee is further fortified by the fact that when he came to know about these facts on 12/12/2008 (page-8 of the paper book) he lodged a complaint with the senior Inspector of the Police and further copies to the Home Minister, Govt. of India, Dy. Chief Minister and Home Minister of the State, Commissioner of Police, Joint Commissioner of Police (Crime Branch) and regional head (Mumbai) of R.B.I. and complaint against the Bank/officers of the bank and unknown persons for the offence of forgery and cheating, punishable, under Indian Penal Code, in such a situation is the bounded duty of the authorities/courts to look into the matter, if it is true, instead of making a addition against the assessee. In view of the above observation, I remand the additional evidence, filed before this Tribunal, to the file of the ld. Assessing Officer, to examine the claim of the assessee and decide in accordance with law. The ld. AO is also directed as what is the outcome of the complaint filed by the assessee on 12/12/2008. The assessee is at liberty to furnish evidence, if any, in support of his claim, for which due opportunity be provided to the assessee, thus, the appeal of the assessee is allowed for statistical purposes.