USHA ASHOK KHANNA, MUMBAI V. CIT 31, MUMBAI

ITA 101/MUM/2015

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 3315 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 7 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-08-2016
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 07-01-2015
• Court: TRIBUNAL
• Department Lawyers: AJAY
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER I.T.A. NO.101/M/2015 (ASSESSMENT YEAR: 2009 - 2010 ) MRS. USHA ASHOK KHANNA, 905/906 BELSCOT TOWER, LOKHANDWALA COMPLEX, ANDHERI (E), MUMBAI 400 053. / VS. INCOME TAX OFFICER - 20(3)(1), MUMBAI. ./ PAN : AALPK2824P ( / APPELLANT) .. ( / RESPONDENT ) / APPELLANT BY : SHRI MADHUR AGARWAL / RESPONDENT BY : SHRI AJAY, DR / DATE OF HEARING : 30.06.2016 / DATE OF PRONOUNCEMENT : 30.06.2016 / O R D E R PER D. KARUNAKARA RAO, AM: THIS APPEAL FILED BY THE ASSESSEE ON 7.1.2015 IS AGAINST THE ORDER OF THE CIT (A) - 31, MUMBAI DATED 18.6.2012 FOR THE ASSESSMENT YEAR 2009 - 2010. IN THIS APPEAL, ASSESSEE RAISED FIVE GROUNDS IN TOTO. 2. AT THE OUTSET, LD COUNSEL FOR THE ASSESSEE BRIEFLY NARRATED THE FACTS OF THE CASE AND SUBMITTED THAT THIS IS A CASE WHERE THE CIT (A) COMPLETED FIRST APPELLATE PROCEEDINGS EX - PARTE ON 31.10.2014. TRACING THE EVENTS, LD COUNSEL FOR THE ASSESSEE SUBMITTED T HAT ASSESSEE RECEIVED TELEPHONIC INFORMATION FOR APPEARANCE ON 16.10.2014 AND PROMISED TO SEND A PROPER HEARING NOTICE, WHICH WAS NEVER RECEIVED. WITHIN TWO WEEKS FROM THAT EVENT, CIT (A) CONCLUDED THE APPELLATE PROCEEDINGS AND PASSED THE IM PUGNED ORDER W ITHOUT GRANTING AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ON THESE FACTS, ASSESSEE RAISED GROUND NO.1 UNDERLINING THE VIOLATION OF PRINCIPLES OF NATURAL JUSTICE. 3. AFTER HEARING BOTH THE PARTIES, I FIND, THE FACTS NARRATED ABOVE CONFIRM SUCH VIOLA TION OF PRINCIPLES OF NATURAL JUSTICE. THEREFORE, I AM OF THE CONSIDERED OPINION THAT IT IS A FIT CASE TO SET ASIDE THE ORDER OF THE CIT (A) AND REMAND THE MATTER TO HIS FILE FOR FRESH ADJUDICATION AND FOR PASSING A SPEAKING ORDER IN ACCORDANCE WITH THE 2 GU IDELINES LAID DOWN IN THE STATUTE U/S 250(6) OF THE ACT. ASSESSEE SHALL BE GRANTED A REASONABLE OPPORTUNITY OF BEING HEARD AS PER THE SET PRINCIPLES OF NATURAL JUSTICE. I ORDER ACCORDINGLY. 4. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR ST ATISTICAL PURPOSES . ORDER PRONOUNCED IN THE OPEN COURT ON 30 TH JUNE, 2016. SD/ - (D. KARUNAKARA RAO) ACCOUNTANT MEMBER MUMBAI ; 30 .6.2016 . . ./ OKK , SR. PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - 4. / CIT 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE . //TRUE COPY// / BY ORDER, / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI