M/s. Ayesha Jamal, Bangalore v. Income Tax Officer, Ward- 6(3)(1), Bangalore

ITA 1011/BANG/2019 | 2014-2015
Pronouncement Date: 05-11-2019 | Result: Allowed

Appeal Details

RSA Number 101121114 RSA 2019
Assessee PAN AJNPJ7836K
Bench Bangalore
Appeal Number ITA 1011/BANG/2019
Duration Of Justice 5 month(s) 26 day(s)
Appellant M/s. Ayesha Jamal, Bangalore
Respondent Income Tax Officer, Ward- 6(3)(1), Bangalore
Appeal Type Income Tax Appeal
Pronouncement Date 05-11-2019
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted B
Tribunal Order Date 05-11-2019
Last Hearing Date 29-07-2019
First Hearing Date 30-09-2019
Assessment Year 2014-2015
Appeal Filed On 10-05-2019
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL SMC B BENCH : BANGALORE BEFORE SHRI B.R BASKARAN ACCOUNTANT MEMBER ITA NO.1011/BANG/2019 ASSESSMENT YEAR : 2014-15 MS. AYESHA JAMAL 13 4 TH MAIN HEBBAL MILL GANGANAGAR BENGALURU-560 032. PAN AJNPJ 7836 K VS. THE INCOME-TAX OFFICER WARD-6(3)(1) BENGALURU. APPELLANT RESPONDENT APPELLANT BY : SHRI B.S BALACHANDRAN ADVOCATE RESPONDENT BY : SHRI GANESH R GHALE ADVOCATE STANDING COUNSEL TO D EPT. DATE OF HEARING : 05.11.2019 DATE OF PRONOUNCEMENT : .11.2019 O R D E R PER B.R BASKARAN ACCOUNTANT MEMBER THE ASSESSEE HAS FILED THIS APPEAL CHALLENGING THE ORDER DATED 18-03-2019 PASSED BY LD CIT(A)-13 BENGALURU AND IT RELATES TO THE ASSESSMENT YEAR 2014-15. THE ASSESSEE IS AGGRIEVED BY THE DECISION OF LD CIT(A) IN DISMISSING THE APPEAL OF T HE ASSESSEE WITHOUT ADMITTING THE ADDITIONAL EVIDENCES FURNISHE D BY THE ASSESSEE. 2. I HEARD THE PARTIES AND PERUSED THE RECORD. THE AO COMPLETED THE ASSESSMENT OF THE YEAR UNDER CONSIDERATION TO T HE BEST OF HIS JUDGMENT BY MAKING ADDITION OF RS.33.85 LAKHS RELAT ING TO BANK ITA NO.1011 /BANG/2019 PAGE 2 OF 4 DEPOSITS SINCE THE ASSESSEE DID NOT OFFER ANY EXPL ANATION. IN THE APPELLATE PROCEEDINGS THE ASSESSEE FURNISHED EVIDE NCES AS ADDITIONAL EVIDENCES BUT THE LD CIT(A) REFUSED TO ADMIT THEM AND ACCORDINGLY CONFIRMED THE ADDITION MADE BY THE AO. 3. THE LD A.R PLEADED BEFORE ME THAT THE ASSES SEE COULD NOT APPEAR BEFORE THE AO FOR REASONS BEYOND HIS CONTROL AND HENCE SHE FURNISHED ALL THE RELEVANT DETAILS BEFORE LD CIT(A) . THE LD A.R SUBMITTED THAT THE FIRST APPELLATE AUTHORITY WAS NO T JUSTIFIED IN REFUSING TO ADMIT THEM AND THUS GRAVE INJUSTICE HAS BEEN CAUSED TO THE ASSESSEE. ACCORDINGLY HE PRAYED THAT THE ISSUE MAY BE RESTORED TO THE AO FOR EXAMINING IT AFRESH BY DULY CONSIDERI NG THE EVIDENCES. 4. I HEARD LD D.R AND PERUSED THE RECORD. IN THE INTEREST OF NATURAL JUSTICE I AM OF THE VIEW THAT THE PRAYER O F THE ASSESSEE DESERVES TO BE ACCEPTED. ACCORDINGLY I SET ASIDE THE ORDER PASSED BY LD CIT(A) AND RESTORE ALL THE ISSUES TO THE FILE OF THE AO FOR EXAMINING IT AFRESH BY DULY CONSIDERING THE EVIDENC ES THAT WERE/MAY BE FURNISHED BY THE ASSESSEE. AFTER AFFOR DING ADEQUATE OPPORTUNITY OF BEING HEARD THE AO MAY TAKE APPROPR IATE DECISION IN ACCORDANCE WITH LAW. ITA NO.1011 /BANG/2019 PAGE 3 OF 4 5. IN THE RESULT THE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 5TH NOVEMBER 2019. SD/- (B.R BASKARAN) ACCOUNTANT MEMBER BANGALORE DATED THE 5 TH NOVEMBER 2019. /VMS/ COPY TO: 1. APPELLANT (S) / CROSS OBJECTOR(S) 2. RESPONDENT(S) 3. CIT 4. CIT(A) 5. DR ITAT BANGALORE. 6. GUARD FILE BY ORDER ASST. REGISTRAR ITAT BANGALORE ITA NO.1011 /BANG/2019 PAGE 4 OF 4 1. DATE OF DICTATION 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER . 3. DATE ON WHICH THE APPROVED DRAFT COMES TO SR.P.S .. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER .. 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE S R. P.S. .. 6. DATE OF UPLOADING THE ORDER ON WEBSITE.. 7. IF NOT UPLOADED FURNISH THE REASON FOR DOING SO .. 8. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK .. 9. DICTATION NOTE ENCLOSED DATE ON WHICH ORDER GOES FOR XEROX & ENDORSEMENT 10. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 11. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER . 12. THE DATE ON WHICH THE FILE GOES TO DISPATCH SEC TION FOR DISPATCH OF THE TRIBUNAL ORDER . 13. DATE OF DESPATCH OF ORDER. .. 14. DICTATION NOTE ENCLOSED