MOHD HUSSAIN NOOR MOHD SHAIKH, MUMBAI v. ITO 18(3)(3), MUMBAI

ITA 1932/MUM/2016 | 2009-2010
Pronouncement Date: 21-10-2016 | Result: Allowed

Appeal Details

RSA Number 193219914 RSA 2016
Assessee PAN AVQPS7666B
Bench Mumbai
Appeal Number ITA 1932/MUM/2016
Duration Of Justice 6 month(s) 23 day(s)
Appellant MOHD HUSSAIN NOOR MOHD SHAIKH, MUMBAI
Respondent ITO 18(3)(3), MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 21-10-2016
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted Not Allotted
Tribunal Order Date 21-10-2016
Assessment Year 2009-2010
Appeal Filed On 29-03-2016
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES B MUMBAI BEFORE SHRI B.R.BASKARAN (AM) AND SHRI RAM LAL NEGI (JM) ITA NO 1932/MUM/2016 ASSESSMENT YEAR: 2009-10 SHRI. MOHD. HUSSAIN NOOR MOHD. SHAIKH 3/303 KHWAJA PALACE BOREN ROAD OFF HILL ROAD BANDRA (W) MUMBAI- 400050. PAN:- AVQPS7666B VS. THE ITO - 18(3)(3) MUMBAI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI. PRAMOD KUMAR PARIDA RESPONDENT BY : SHRI. SANJEEV JAIN. DATE OF HEARING: 0 8 /0 6 / 2016 DATE OF PRONOUNCEMENT: 21/10/20 16 O R D E R PER RAM LAL NEGI JM THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGA INST ORDER DATED 12/01/2016 PASSED BY THE CIT(A)-33 MUMBAI FOR THE ASSESSMENT YEAR 2009- 10 WHEREBY THE LD CIT(A) PARTLY ALLOWED THE APPEAL FILED BY THE ASSESSEE AGAINST THE ASSESSMENT ORDER PASSED BY THE AO U/S 1 43(3) OF THE INCOME TAX ACT 1961 (FOR SHORT THE ACT). 2. THE ASSESSEE HAD FILED HIS RETURN OF INCOME FOR THE ASSESSMENT YEAR 2009-10 DECLARING THE TOTAL INCOME OF RS.1 48 380/- . THE ASSESSMENT WAS COMPLETED U/S 143(3) DETERMINING THE TOTAL INCOME O F RS. 1 00 44 447/- AFTER MAKING ADDITIONS INCLUDING ADDITIONS U/S 68 AND 69 OF THE ACT. IN FIRST APPEAL THE LD. CIT(A) PARTLY ALLOWED THE APPEAL OF THE ASS ESSEE. STILL AGGRIEVED BY THE ORDER PASSED BY THE LD. CIT(A) THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL. 2 ITA NO 1932/MUM/2016 ASSESSMENT YEAR: 2009-10 3. SINCE THE ASSESSEE HAD MOVED AN APPLICATION UNDE R RULE 46A OF THE INCOME TAX RULES TO ALLOW THE ASSESSEE TO PLACED ON RECORD CERTAIN DOCUMENTS AS ADDITIONAL EVIDENCE WHICH COULD NOT BE PRODUCED BEFORE THE A.O AND THE LD. CIT(A) THE LD. AUTHORISED REPRESENTATIVE OF THE AS SESSEE (AR) SUBMITTED THAT DUE TO IMPROPER REPRESENTATION AND FAILURE TO FILE THE RELEVANT PAPERS BEFORE THE AUTHORITIES BELOW BY THE CONCERNED CA THE LD. AO MADE ADDITIONS UNDER SECTION 68 AND 69 OF THE ACT WHICH WERE FURTHER CO NFIRMED BY THE LD. CIT(A). THE LD. AR FURTHER SUBMITTED THAT THE CONCERNED CA DID NOT SUBMIT THE DOCUMENTS COMPILED IN PAPER BOOK-III WHICH ARE RELE VANT TO DECIDE THE ISSUES INVOLVED IN THIS CASE AND IF THE SAID DOCUMENTS ARE NOT ADMITTED AS ADDITIONAL EVIDENCE A GRAVE INJUSTICE WILL BE CAUSED TO THE A PPLICANT/ASSESSEE. THE LD. AR RELYING ON THE LAW LAID DOWN BY THE HONBLE RAJSTHAN HIGH COURT IN CIT VS. JAIPUR UDYOG LTD. 227 ITR 345(RAJ) HONBLE BOMBAY HIGH COURT IN SMT. PRABHAVATI V. SHAH 231 ITR 1 (BOM ) SUBMITTED THAT SINCE THE ASSESSEE HAS BEEN PREVENTED BY SUFFICIENT CAUSE FROM PRODUCING EVIDEN CE IT WOULD NOT BE IN THE INTEREST OF JUSTICE TO DENY THE ADMISSION OF CRUCIA L EVIDENCE FOR THE REASON THAT IT WAS NOT PRODUCED BEFORE THE AUTHORITIES BELOW. 4. THE LD. DR OPPOSED THE APPLICATION ON THE GROUND THAT SINCE THE ASSESSEE HAS FAILED TO PRODUCE THE DOCUMENTS BEFORE THE AUTHORITIES BELOW HE IS NOW ESTOPPED FROM FILING THE SAME AT THIS STAGE. 5. WE HAVE HEARD THE RIVAL SUBMISSION AND GONE THRO UGH THE RECORD PLACED BEFORE US. IN OUR OPINION THE REASON MENTIONED BY THE ASSESSEE FOR NON- PRODUCTION OF DOCUMENTS BEFORE THE LOWER AUTHORITIE S APPEARS TO BE REASONABLE. THEREFORE THE ASSESSEE SHOULD GET AN OPPORTUNITY T O PRODUCE THE DOCUMENTS BEFORE THE CONCERN AUTHORITIES IN THE INTEREST OF J USTICE. 3 ITA NO 1932/MUM/2016 ASSESSMENT YEAR: 2009-10 6. WE THEREFORE ALLOW THE APPLICATION OF THE ASS ESSEE AND ADMIT THE ADDITIONAL EVIDENCE IN THE FORM OF PAPER BOOK NO. I II AND REMIT THE CASE TO THE ASSESSING OFFICER WITH THE DIRECTION TO PASS THE AS SESSMENT ORDER AFRESH AFTER GIVING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE ON THE BASIS OF EVIDENT ON RECORD INCLUDING THE ADDITIONAL EVIDENCE PRODUCED BY THE ASSESSEE VIDE APPLICATION DATED 30/05/2016. 7. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE FOR THE ASST. YEAR. 2009-10 IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST OCTOBER 2016 SD/- SD/- ( B.R.BASKARAN ) ( RAM LAL NEGI ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI; DATED: 21/10/2016 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A)- 4. / CIT 5. !' $ !'% / DR ITAT MUMBAI 6. &' ( / GUARD FILE. / BY ORDER ) //TRUE COPY// / (DY./ASSTT. REGISTRAR) / ITAT MUMBAI PRAMILA