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TMI Blog2017 (5) TMI 711X X X X Extracts X X X X X X X X Extracts X X X X ..... e impugned order of CIT(A) and restore the matter back to his file for a decision afresh in accordance with law. We may clarify here that our decision to remand the matter back to the file of CIT(A) is no reflection on the merits of the assessment, which shall be decided by the CIT(A) as per law. In the result, appeal of assessee for Assessment Year 1986-87 is allowed as above. - ITA NOS. 3896 & 3901/MUM/2015, ITA NOS. 3902 TO 3903/MUM/2015 - - - Dated:- 28-2-2017 - SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER Assessee by : Shri Rajesh S. Shah Revenue by : Ms. Vidisha Kalra ORDER Per G. S. Pannu, A. M. The captioned four appeals have been preferred by the same assessee pertaining to Assessment Years 1986-87 and 1991-92 to 1993-94. Since the appeals relate to the same assessee and involve certain common issues, they have been clubbed and heard together and a consolidated order is being passed for the sake of convenience and brevity. 2. Appeal in ITA No. 3896/Mum/2015 pertaining to Assessment Year 1986-87 is being taken as the lead case. The said appeal is directed against the order of CIT(A), Mumbai dated 23.03.2015, which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot fond of possessing assets level of assessed income showed that the assessing officer was wrong in making addition in the hands of the appellant. ii) The learned Officer has not given the proper opportunity to the appellant to put forward his case. The Officer erred in relying on certain papers without verifying the facts and circumstances of the case and made additions in the hands of the appellant. The appellant ought to have been given proper opportunity and showed the documents on which he relied on. No enquiry of any kind was made by the officer. iii) The Assessing Officer had not asked the details in respect of which he had made additions nor have given any opportunity to the appellant to submit reply in respect of the items on which the additions have been made. Though the appellant himself presented before the officer. iv) The Assessing Officer has made the additions of source as well as the applications of the funds. The additions cannot be in respect of only alleged application of funds without considering the source of the same. A telescoping effect is required to be given. v) The Assessing Officer has wrongly added ₹ 1,13,097/- being the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aking addition of ₹ 8,00,000/- on account of investment in movable property like tractor, bus, Maruti van, motor cycle etc. even though above assets were not belonged to the appellant. The Officer has ignored the details given and has also not verified date of purchase and cost of the same. xv) The Assessing Officer erred in making addition of ₹ 1.0,00,000/- on account of investment in residential building at native place even though no documents or the other evidence are available to show that the properties were belonged to the appellant and investments were made during the year. xvi) The Assessing Officer erred in making addition of ₹ 5,00,000/- on account of estimated investment in brick klinn even though no such investment made by the appellant and such alleged investment were made by the appellant during the year. 6. On the facts and circumstances of the case and in law, the CIT(A) erred in not considering the ground in respect of charging interest under section 234A, 234B 234C of the Act, though no such working of the interest was provided to the appellant. According to the appellant the interest under section 234A, 234B 234C of the Act h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xceptional circumstances if no orders are passed by the Settlement Commission the matter would revive. The appellant has not made out a case as to what are the exceptional circumstances as stated by the Hon'ble ITAT. Hence, it has to be held that in respect of the appeal for the captioned year, the appeal filed before the CIT(A) cannot be revived and has not revived. The order of assessment is hereby sustained. 5. Before us, the learned representative for the assessee has pointed out that the CIT(A) has wrongly refused to revive the appeal of the assessee because on abatement of the proceedings before the Settlement Commission, the earlier proceedings before the CIT(A) get automatically revived. It has also been pointed out that the CIT(A) has misunderstood the order of Tribunal dated 13.4.2010 (supra) in order to deny the revival of appeal. 6. The ld. CIT-DR has not disputed the factual matrix, but has referred to the following discussion in the order of Tribunal dated 13.4.2010 (supra) :- 2. ......................... Even otherwise we are of the opinion that the Orders passed by the CIT(A) are in accordance with law. When applications filed by the assessee are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Settlement Commission, the CIT(A) was required to revive and dispose of the appeal of assessee, as if no application was made to ITSC by the assessee u/s 245C of the Act; and, the only caveat is that the proceeding before the CIT(A) ought to have been pending at the time when the application was made before the ITSC. The phraseology of the said section is quite clear and does not obligate the CIT(A) to look for any exceptional circumstances before reviving the appeal of assessee and disposing it off in accordance with the law. Therefore, in our considered opinion, the impugned approach of the CIT(A) is explicitly contrary to the mandate of Sec. 245HA(2) of the Act and, therefore, it deserves to be set-aside. Even otherwise, we find that the CIT(A) has mis-directed himself in applying the wordings of order of the Tribunal dated 13.4.2010 (supra) to mean that the appeal could be revived only Under exceptional circumstances . In this context, we may refer to the relevant portion of the order of Tribunal dated 13.4.2010 (supra) which we have extracted in the earlier part of this order. It is quite clear that the words Under exceptional circumstances used by our coordinate Benc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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