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TMI Blog2021 (2) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... ecute any power of attorney. The very fact that the letter which was signed by Harish Wadhwa, was not considered by the Tribunal on the pretext that there was no power of attorney executed by Shivakumar Thanwardas Wadhya shows that without application of mind by the Tribunal, the matter has been disposed of by the Tribunal and also without properly adverting to the relevant facts involved in the case. We are satisfied that the order passed by the Tribunal needs to be set aside and proper opportunity to be afforded to the appellant herein to ventilate his case before the Tribunal. Accordingly, following order is passed without expressing any opinion on the substantial questions of law raised in the appeal. - I.T.A. NO.224/2020 - - - Dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ome under the provisions of Section 44AD of the Act? (vi) Whether the Tribunal was right in law in confirming the addition of ₹ 1,99,80,919/- towards unexplained investment under Section 69 of the Act, without considering that security transaction tax was duly paid and the income was exempt? 2. Since the matter could be disposed of on a short ground, by consent of the parties, even though the matter is listed for admission, at the stage of admission, the matter is taken up for final hearing. 3. Brief facts which are necessary for disposal of the appeal are as under: It is contended that the appellant as an individual deriving income from profession, house property and income from other sources. He further contended that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8.7.2016. It is further contended that the appellant filed a detailed written submission before the C.I.T.(A)-6, Bengaluru with all necessary enclosures on 12.1.2018. It is further contended that the C.I.T. did not consider the written submission and confirmed the order of the Assessing Officer by dismissing the appeal on 15.1.2018. Being aggrieved by the said order, the appellant preferred an appeal before the Income Tax Appellate Tribunal [hereinafter referred to as 'ITAT' for short] in ITA No.561/Bang/2019. It is further contended that on 13.8.2019 when the appeal was heard before the Income Tax Appellate Tribunal, an adjournment was sought for by the appellant which was rejected by the Income Tax Appellate Tribunal and the matte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal of the assessee was heard ex-parte qua the assessee. The ld. DR of revenue supported the order of ld. CIT(A). 6. It is pertinent to note that as on the date of hearing before the Income Tax Appellate Tribunal Sri Shivakumar Thanwardas Wadhwa was no more and his son who is the appellant had sent a request letter. The Tribunal failed to note that Shivkumar Thanwardas Wadhwa had expired in the year 2013 and therefore, he could not have appear nor execute any power of attorney. The very fact that the letter which was signed by Harish Wadhwa, was not considered by the Tribunal on the pretext that there was no power of attorney executed by Shivakumar Thanwardas Wadhya shows that without application of mind by the Tribunal, the mat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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