ANISHA BANO MINHAS ALI SAYED, MUMBAI v. ITO 21(3)(2), MUMBAI

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH: MUMBAI BEFORE SHRI A L GEHLOT ACCOUNTANT MEMBER ITA NO 4847/MUM/2009 (ASSESSMENT YEAR: 2006-07) SMT ANISHA BANO MINHAS ALI SAYED ROOM NO.9 NAVRANG CHAWL LAL TAKI HILL QURESH NAGAR KURLA BOMBAY -400 070 PAN: AUAPS 1930 M VS ITO -21(3)(2) MUMBAI APPELLANT RESPONDENT APPELLANT BY: MR M SUBRAMANIAN RESPONDENT BY: MR S K SINGH ORDER THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDER PASSED BY THE CIT (A) ON 04.05.2009 IN RELATION TO THE ASSESSMENT YEAR 20 06-07. GROUNDS RAISED BY THE ASSESSEE READ AS UNDER:- 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW THE LEARNED CIT (A) ERRED IN UPHOLDING THE ACTION OF THE AO IN MAKING THE ADDITION OF RS 2 25 000/- U/S 68 OF THE IT ACT 1961. 2. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW THE INTEREST CHARGES U/S 234A 234B & 234C OF THE I.T. ACT 1961 IS INVALID AND BAD IN LAW. ITA 4847/M/2009 SMT ANISHA BANO MINHAS ALI SAYED 2 2. THE ASSESSING OFFICER MADE ADDITION OF RS 2 25 000/- U/S 68 AS THE ASSESSEE FAILED TO FURNISH ONLY LOAN CONFIRMATION AND NO OTHER MATERIALS WERE FILED. 3. THE CIT (A) CONFIRMED THE ORDER OF THE ASSESSING OFFI CER. 4. THE LEARNED AUTHORISED REPRESENTATIVE FILED A PETI TION TO ADMIT THE FRESH EVIDENCES IE THE AFFIDAVITS OF THE PARTIES WHICH W ERE NOT FURNISHED BEFORE THE REVENUE AUTHORITIES. IT IS SUBMITTED THAT IN THE INTEREST OF JUSTICE THE SAME MAY BE ADMITTED. 5. AFTER HEARING THE LEARNED DEPARTMENTAL REPRESENTA TIVE IN THE INTEREST OF JUSTICE I ADMIT THIS ADDITIONAL EVIDENCE IN THE FOR M OF AFFIDAVITS OF FOLLOWING PARTIES: I) MR JAVED AHMED II) MR KAZI S HUSSAIN III) MR MANO YADAV IV) MR QUAZI TASSAWWAR HUSSAIN V) MR QUAZI TAHAWAR HUSSAIN VI) MR KHAN SAFIULLA VII) MR MOHAMMED SHAFI VIII) MR CHAUDHARY AHMED IX) MR HIRALAL GUPTA X) MR SHAIKH SHEKHAWADDIN XI) MR KHAN MUSHTAQ AHMED XII) MR SIRAJUDDIN SHAIKH XIII) MR MIRZUBAIR ALAM RIYAZUDDIN 6. SINCE COMPLETE FACTS ARE REQUIRED TO BE ON RECORD. A FTER EXAMINATION I THEREFORE FIND IT APPROPRIATE TO SEND BACK THIS MATTE R TO THE FILE OF THE ASSESSING OFFICER WITH THE DIRECTION TO DECIDE THE APPEAL DE NOVO IN ACCORDANCE WITH THE LAW AFTER CONSIDERING THE AFFIDAVITS FILED BY THE ASSESSEE AND AFTER PROVIDING THE OPPORTUNITY TO THE ASSESSEE. ITA 4847/M/2009 SMT ANISHA BANO MINHAS ALI SAYED 3 7. IN THE RESULT APPEAL OF THE ASSESSEE IS ALLOWED FOR ST ATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT TODAY ON THE 7TH DAY O F JULY 2010. SD/- (A L GEHLOT) ACCOUNTANT MEMBER MUMBAI DATE: 7TH JULY 2010 COPY TO:- 1) THE APPELLANT. 2) THE RESPONDENT. 3) THE CIT (A) -XXI MUMBAI. 4) THE CIT-CITY-21 MUMBAI. 5) THE D.R. SMC BENCH ITAT MUMBAI. BY ORDER / / TRUE COPY / / ASSTT. REGISTRAR CHAVAN* I.T.A.T. MUMBAI ITA 4847/M/2009 SMT ANISHA BANO MINHAS ALI SAYED 4 SR.N. EPISODE OF AN ORDER DATE INITIALS CONCERNED 1 DRAFT DICTATED ON 07.07.2010 SR.PS 2 DRAFT PLACED BEFORE AUTHOR 07.07.2010 SR.PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5 APPROVED DRAFT COMES TO THE SR.PS SR.PS 6 KEPT FOR PRONOUNCEMENT ON SR.PS 7 FILE SENT TO THE BENCH CLERK SR.PS 8 DATE ON WHICH FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER