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IN THE INCOME TAX APPELLATE TRIBUNAL "D" BENCH, MUMBAI
BEFORE HON'BLE S/SHRI H.L. KARWA, PRESIDENT AND B.R.BASKARAN (AM)
.. , .. ,
./I.T.A. No.211/ Mum/2012
( / Assessment Year :2007-08)
Rajesh Pavithran, / Dy. Commissioner of Income Tax,
202, Bliss, D Wing, Vs. Central Circle-38, Mumbai.
Vasant Oscar, LBS Marg,
Mulund West,
Mumbai-400080
( /Appellant) .. ( / Respondent)
./I.T.A. Nos.1308 t o 1310/Mum/2012
( / Assessment Years :2004-05 t o 2006-07)
Rajesh Pavithran, / Dy. Commissioner of Income Tax,
202, Bliss, D Wing, Vs. Central Circle-38, Mumbai.
Vasant Oscar, LBS Marg,
Mulund West,
Mumbai-400080.
( /Appellant) .. ( / Respondent)
. / . /PAN/GIR No. : AAZPN1547N
/ Assessee by : Shri Pradeep S Shetty
/ Revenue by : Shri Santosh Kumar
/ Date of Hearing
: 9.9.2014
/Date of Pronouncement : 12.9.2014
/ O R D E R
Per B.R.BASKARAN, Accountant Member:
All the four appeals filed by the assessee are directed against the orders
passed by Ld CIT(A) and they relate to the assessment years 2004-05 to 2007-
08. All these appeals were heard together and hence they are being disposed of
by this common order, for the sake of convenience.
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I.T.A. No.211/Mum/2012
I.T.A. Nos.1308 to
13 10/M um /2012
2. The department carried out search and seizure operations u/s 132 of the
Act at the residential premises of the assessee and consequent thereto the
present assessments were framed u/s 153A of the Act. The assessing officer
completed the assessments of the years under considerations by making various
types of additions. The assessee did not get favourable orders from Ld CIT(A)
and hence he has preferred these appeals before us.
3. At the time of hearing, the Ld A.R submitted that the additions made in
these years consisted of additions made u/s 68, 69, 69C and disallowance of
certain expenses. He further submitted that the assessing officer has made the
above said additions, as the assessee could not furnish relevant details before
him. He further submitted that the assessee furnished all the details before Ld
CIT(A), but the first appellate authority refused to admit them and accordingly
confirmed the orders passed by the AO. Accordingly, he submitted that the
assessee would be subjected to great prejudice, if the evidences furnished by the
assessee are not considered properly. Accordingly, he submitted that all the
issues urged before the Tribunal may be set aside to the file of the assessing
officer for considering them afresh.
4. The Ld D.R did not object to the plea put forth by Ld A.R
5. We heard the rival contentions and perused the record. The nature of
additions contested before us are given below:-
Assessment year : 2004-05
Unexplained gift - Rs.1,35,000/-
Unexplained deposits made in bank - Rs.1,14,866/-
Assessment year : 2005-06
Unexplained deposits made in bank Rs.79,472/-
Foreign tour expenses added u/s 69C Rs.1,00,000/-.
Assessment year : 2006-07
Disallowance of expenses - Rs.44,216/-
Disallowance of Professional fee - Rs.1,14,000/-
Foreign tour expenses added u/s 69C - Rs.1,50,000/-
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I.T.A. No.211/Mum/2012
I.T.A. Nos.1308 to
13 10/M um /2012
Assessment year 2007-08
Disallowance of expenses - Rs.95,748/-
Disallowance of Professional fee - Rs.48,000/-
Foreign tour expenses added u/s 69C - Rs.2,00,000/-.
Before us, the Ld A.R admitted that the assessee could not furnish necessary
details to explain the sources for the deposits made into the bank, cash credits
and foreign tour undertaken by the assessee. He further submitted that the
disallowance of expenses was also made since the assessee could not offer
proper explanations. It is also the submission of the Ld A.R that the assessee
did furnish necessary details before Ld CIT(A), but the first appellate authority
refused to admit them.
6. Under the above set of facts, in our view, the assessee has not been given
proper opportunity by the tax authorities. Hence, in the interest of natural justice,
we are of the view that all the issues need to be examined afresh. Accordingly,
we set aside the orders passed by Ld CIT(A) in all the years under consideration
and restore all the issues to the file of the AO with the direction to examine all the
issues afresh by duly considering the information and explanations that may be
furnished by the assessee and decide them in accordance with the law. The
assessee is also direct to extend full co-operation to the assessing officer by
furnishing the necessary details that may be called for by the AO.
7. In the result, all the appeals filed by the assessee are treated as allowed for
statistical purposes.
The above order was pronounced in the open court on 12th Sept, 2014.
12th Sept, 2014
Sd sd
(.. / H.L. KARWA) (.. ,/ B.R. BASKARAN)
/ PRESIDENT /Accountant Member
Mumbai : 12th
Sept,2014.
. ../ SRL , Sr. PS
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I.T.A. No.211/Mum/2012
I.T.A. Nos.1308 to
13 10/M um /2012
/Copy of the Order forwarded to :
1. / The Appellant
2. / The Respondent.
3. () / The CIT(A)- concerned
4. / CIT concerned
5. , , /
DR, ITAT, Mumbai concerned
6. / Guard file.
/ BY ORDER,
True copy (Asstt. Registrar)
, /ITAT, Mumbai
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