ALIMUNISA ALI HASAN KHAN, MUMBAI v. ACIT CC. 12, MUMBAI

ITA 6645/MUM/2010 | 2003-2004
Pronouncement Date: 23-04-2014 | Result: Allowed

Appeal Details

RSA Number 664519914 RSA 2010
Assessee PAN AEMPK0682A
Bench Mumbai
Appeal Number ITA 6645/MUM/2010
Duration Of Justice 3 year(s) 7 month(s) 7 day(s)
Appellant ALIMUNISA ALI HASAN KHAN, MUMBAI
Respondent ACIT CC. 12, MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 23-04-2014
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 23-04-2014
Date Of Final Hearing 22-04-2014
Next Hearing Date 22-04-2014
Assessment Year 2003-2004
Appeal Filed On 15-09-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH MUMBAI BEFORE S/SHRI D.MANMOHAN VICE-PRESIDENT AND N.K.BILLAIYA ACCOUNTANT MEMBER . . . ./I.T.A.NO.6645/MUM/2010 ( # / ASSESSMENT YEAR: 2003-04) SMT.ALIMUNISA ALI HASAN KHAN SHOP NO.19B KOHINOOR CO-OP SOCIETY LINK ROAD MUMBAI. / VS. ASSISTANT COMMISSIONER OF INCOME TAX CC-12 8 TH FLOOR OLD CGO M K ROAD MUMBAI-400020 ./ ./PAN/GIR NO. : AEMPK0682A ( * / APPELLANT) .. ( + * / RESPONDENT) * / ASSESSEE BY : SHRI JAYANT R BHATT + * . /REVENUE BY : SHRI MAUNLA PRATAP . 2 / DATE OF HEARING : 22.4.2014 . 2 /DATE OF PRONOUNCEMENT : 23.4.2014 / O R D E R PER N.K.BILLAIYA AM THIS APPEAL BY THE ASSESSEE IS PREFERRED AGAINS T THE ORDER OF LD. CIT(A)-37 MUMBAI DATED 21.7.2010 PERTAINING TO ASSESSMENT YE AR 2003-04. 2. THE SUM AND SUBSTANCE OF THE GRIEVANCE OF THE AS SESSEE IS THAT THE LD. CIT(A) ERRED IN CONFIRMING THE ADDITION MADE BY AO AMOUNTI NG TO RS.4 94 010/-. IN THIS CASE ASSESSMENT U/S 143(3) R.W. SECTION 153A OF THE IN COME TAX ACT 1961 (THE ACT) WAS COMPLETED ON 29.3.2006 ON THE TOTAL INCOME OF RS.5 43 500. THE SAID ASSESSMENT WAS SET ASIDE BY THE COMMISSIONER OF INCOME TAX U/S 2 63 OF THE ACT VIDE ORDER DATED 28.3.2008. SUBSEQUENT TO THE DIRECTIONS OF THE CIT THE AO PROCEEDED WITH THE ASSESSMENT AND COMPUTED ASSESSED INCOME AT RS.10 3 7 510/-. THE ADDITIONS WERE MADE ON THE BASIS OF DDITS REPORT. ASSESSEE CA RRIED THE MATTER BEFORE THE LD. CIT(A) BUT WITHOUT ANY SUCCESS. AGGRIEVED THE ASSESSEE IS BEFORE US. I.T.A.NO.6645/MUM/2010 2 3. THE LD. COUNSEL FOR THE ASSESSEE TOOK US TO THE ORDER OF CO-ORDINATE BENCH IN THE CASE OF ABDUL HASAN KHAN V/S CIT IN ITA NO.65 73/MUM/2010 (AY-2003-04) ORDER DATED 12.9.2012. THE LD. COUNSEL POINTED OUT THAT ON IDENTICAL FACTS AND ON SIMILAR ADDITIONS BASED ON SEIZED MATERIAL THE TRIBUNAL HAS RESTORED THE ISSUE BACK TO THE FILE OF THE AO TO RE-DO THE SAME AFTER CONSIDERING THE RELEVANT MATERIAL ON RECORD AS WELL AS THE CONTENTION OF THE ASSESSEE. IT IS THE SAY OF T HE LD. COUNSEL THAT ON IDENTICAL FACTS THE SIMILAR VIEW SHOULD BE TAKEN. THE DL. DR COULD NOT BRING ANY DISTINGUISHING FACTS ON RECORD. 4. WE HAVE CAREFULLY PERUSED THE ORDERS OF LOWER AU THORITIES AND THE DECISION OF THE TRIBUNAL IN THE CASE OF ABDUL HASAN KHAN (SUPRA). W E FIND MERIT IN THE CONTENTION OF THE LD. COUNSEL FOR SIMILAR ADDITIONS ON SIMILAR FA CTS THE TRIBUNAL HAS SET ASIDE THE ISSUE BACK TO THE FILE OF AO FOR DE-NOVO ASSESSMEN T IN THE CASE OF ASSESSEES HUSBAND IN ITA NO.6573/MUM/2010 (SUPRA). WE ALSO FIND THAT IN ANOTHER ASSESSEE OF THE SAME GROUP IN THE CASE OF SHRI AKHTAR HUSSAI KHAN V/S ACIT IN ITA NO.6488/MUM/2010 (AY- 2003-04) DATED 27.2.2013 TRIBUNAL HAS TAKEN A SIMIL AR VIEW. FACTS AND ISSUE BEING IDENTICAL WE SEE NO REASON TO TAKE A CONTRARY VIEW THAN THE VIEW TAKEN BY THE CO- ORDINATE BENCHES. HENCE WE SET ASIDE THE ORDER OF LD. CIT(A) AND RESTORE THE SAME TO THE FILE OF THE AO TO RE-DO THE ASSESSMENT AFRESH AFTER HEARING THE ASSESSEE AND CONSIDERING ALL THE MATERIAL EVIDENCES AS MAY BE P RODUCED BEFORE HIM BY THE ASSESSEE. NEEDLESS TO MENTION HERE THE AO WILL GIVE A REAS ONABLE AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5. IN THE RESULT THE APPEAL FILED BY THE ASSESSE E IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD DAY OF APRIL 2014 . 5 6 7 DAY OF APRIL 2014 . SD SD/ ( . / D.MANMOHAN) ( . . /N.K.BILLAIYA ) / VICE-PRESIDENT / ACCOUNTANT MEMBER I.T.A.NO.6645/MUM/2010 3 MUMBAI : . # . ./ SRL SR. PS / COPY OF THE ORDER FORWARDED TO : 1. * / THE APPELLANT 2. + * / THE RESPONDENT. 3. D ( ) / THE CIT(A)- 4. D / CIT 5. E +##G 2 G / DR ITAT MUMBAI 6. / GUARD FILE. / BY ORDER TRUE COPY (ASSTT. REGISTRAR) 2 G /ITAT MUMBAI