SHRI. RAMESH M PUROHIT, Mumbai v. ITO-29(3)(1), Mumbai

ITA 3973/MUM/2019 | 2013-2014
Pronouncement Date: 24-05-2021 | Result: Allowed

Appeal Details

RSA Number 397319914 RSA 2019
Bench Mumbai
Appeal Number ITA 3973/MUM/2019
Duration Of Justice 1 year(s) 11 month(s) 19 day(s)
Appellant SHRI. RAMESH M PUROHIT, Mumbai
Respondent ITO-29(3)(1), Mumbai
Appeal Type Income Tax Appeal
Pronouncement Date 24-05-2021
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted D
Tribunal Order Date 24-05-2021
Last Hearing Date 09-03-2021
First Hearing Date 09-03-2021
Assessment Year 2013-2014
Appeal Filed On 04-06-2019
Judgment Text
ITA NO.3973/MUM/2019 SHRI RAMESH M. PUROHIT ASSESSMENT YEAR: 2013-14 1 IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH MUMBAI BEFORE HONBLE SHRI MAHAVIR SINGH VP AND HONBLE SHRI MANOJ KUMAR AGGARWAL AM ./ I.T.A. NO.3973/MUM/2019 ( / ASSESSMENT YEAR : 2013-14) SHRI RAMESH M. PUROHIT SHOP 10 JBD CHSL J.M. ROAD BHANDUP (W) MUMBAI-400 078 / VS. INCOME TAX OFFICER - 29(3)(1) BANDRA KURLA COMPLEX MUMBAI-400 051 + ./ ./PAN/GIR NO. AAXPP-0396-D ( . /APPELLANT ) : ( /0 . / RESPONDENT ) ASSESSEE BY : NONE REVENUE BY : SHRI RAJENDRA JOSHI-SR.DR / DATE OF HEARING : 24/05/2021 / DATE OF PRONOUNCEMENT : 24/05/2021 / O R D E R MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. AGGRIEVED BY CONFIRMATION OF CERTAIN ADDITION OF RS.52.60 LACS DURING ASSESSMENT YEAR (AY) 2013-14 THE ASSESSEE I S IN FURTHER APPEAL BEFORE US. THOUGH NONE APPEARED FOR ASSESSEE HOWEV ER AFTER GOING THROUGH IMPUGNED ORDER IT COULD BE OBSERVED THAT T HE ASSESSEE COULD NOT EFFECTIVELY SUBSTANTIATE HIS STAND BEFORE FIRST APPELLATE AUTHORITY WHICH RESULTED INTO CONFIRMATION OF ACTION OF LD. A O. ITA NO.3973/MUM/2019 SHRI RAMESH M. PUROHIT ASSESSMENT YEAR: 2013-14 2 2. THE LD. SR. DR PLEADED FOR DISMISSAL OF APPEAL. HOWEVER KEEPING IN VIEW THE PRINCIPLE OF NATURAL JUSTICE THE BENCH DEEM IT FIT TO GRANT ANOTHER OPPORTUNITY TO THE ASSESSEE TO DEFEND HIS S TAND. ACCORDINGLY THE ISSUE IS SET-ASIDE TO LD. CIT(A) FOR PASSING A SPEA KING ORDER WITH A DIRECTION TO THE ASSESSEE TO SUBSTANTIATE HIS STAND FAILING WHICH LD. CIT(A) SHALL BE AT LIBERTY TO PROCEED WITH THE ADJU DICATION OF THE APPEAL. 3. THE APPEAL STAND ALLOWED FOR STATISTICAL PURPOSE S. ORDER PRONOUNCED ON 24 TH MAY 2021. SD/- SD/- (MAHAVIR SINGH) (MANOJ KUMAR AGGARWAL) / VICE PRESIDENT / ACCOUNTANT MEMBER MUMBAI; DATED : 24/05/2021 SR.PS JAISY VARGHESE !'! / COPY OF THE ORDER FORWARDED TO : 1. . / THE APPELLANT 2. /0 . / THE RESPONDENT 3. 7 ( ) / THE CIT(A) 4. 7 / CIT CONCERNED 5. 89/2: : / DR ITAT MUMBAI 6. 9;<= / GUARD FILE / BY ORDER / (DY./ASSTT.REGISTRAR) / ITAT MUMBAI.