HARIBHAU K NAVALE, MUMBAI V. ITO 22(2)(1), MUMBAI

ITA 1031/MUM/2014

• Counselvise Citation: [2015] 134 COUNSELVISE.COM (IT) 2526 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 9 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-12-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Next Hearing Date: 09-11-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 14-02-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K MOHANDA S
• Assessee Lawyers: D R JAKHATID
• Section: 143(3)

Judgement Text

HARIBHAU K NAVALE ITA NO. 1031 /MUM/20 1 4 1 H IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH H , MUMBAI BEFORE SHRI A K GARODIA , ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA , JUDICIAL MEMBER ITA NO. : 1031 /MUM/20 1 4 ( ASSESSMENT YEAR: 200 8 - 0 9 ) HARIBHAU K NA VALE , M/S SAIR CHHAYA CONTAINER MOVES, B - 804 FIVE STAR CHSL, TILAK NAGAR, CHEMBUR, MUMBAI - 400 071 .: PAN: A C WPN 1109 K VS INCOME TAX OFFICER 32(2)(1), MUMBAI (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI D R JAKHATID RESPONDENT BY : SHRI K MOHANDAS /DATE OF HEARING : 01 - 12 - 201 5 / DATE OF PRONOUNCEMENT : 01 - 12 - 201 5 ORDER , . . : PER AMIT SHUKLA, J M : THE AFOR ESAID APPEAL HA S BEEN FILED BY THE ASSESSEE AGAINST IMPUGNED ORDER DATED 27.09.2013 PASSED BY CIT(A) - 33, MUMBAI FOR THE QUANTUM OF ASSESSMENT PASSED U/S 143(3) FOR THE ASSESSMENT YEAR 2008 - 09 . 2. THE ASSESSEE I S MAINLY AGGRIEVED BY DISALLOWANCE OF RS. 14, 19,620/ - MADE U/S 40(A)(IA). 3. FROM THE PERUSAL OF THE IMPUGNED ORDER, IT IS SEEN THAT, THE LD. CIT(A) HAS DECIDED THE APPEAL EX PARTE AS THE ASSESSEE DESPITE SERVICE OF SEVERAL NOTICES COULD NOT PUT UP HIS APPEARANCE T O REPRESENT HIS CASE. THE DETAILS O F VARIOUS NOTICES AND THE DATE OF HEARING HAVE BEEN LISTED BY THE CIT(A) IN PARA 2 OF THE IMPUGNED ORDER . ACCORDINGLY, THE LD. CIT(A) WITHOUT THERE BEING ANY EVIDENCE HARIBHAU K NAVALE ITA NO. 1031 /MUM/20 1 4 2 TO REBUT THE FINDING OF AO HAS CONFIRMED THE DISALLOWANCE MADE BY THE AO. 4. BEFORE US, THE LD. AUTHORIZED REPRESENTATIVE SUBMITTED THAT, MOST OF THE NOTICES COULD NOT BE SERVED UPON THE ASSESSEE THEREFORE, MATTER CAN BE RESTORED BACK TO THE FILE OF CIT(A) AS, THE ASSESSEE HAD GOOD CASE ON MERITS. 5. AFTER CONSIDERING THE ENTIRE FACTS AND CI RCUMSTANCES AND IN THE INTEREST OF SUBSTANTIAL JUSTICE, WE ARE OF THE OPINION THAT THE ISSUE RAISED IN THE GROUNDS OF APPEAL SHOULD BE RESTORED BACK TO THE FILE OF THE CIT(A) TO BE DECIDED AFRESH AND IN ACCORDANCE WITH THE PROVISIONS OF LAW , AFTER GIVING D UE AND EFFECTIVE OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO COOPERATE WITH THE LD. CIT(A) IN REPRESENTING HIS CASE. WITH THESE DIRECTIONS, THE GROUNDS RAISED BY THE ASSESSEE ARE TREATED AS ALLOWED FOR STATISTICAL PURPOSES. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 1 ST DECE MBER , 2015. SD/ - SD/ - ( A K GARODIA ) ( AMIT SHUKLA ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATE: 1 ST D ECEMBER , 2015 / COPY TO: - 1 ) / THE APPELLANT. 2 ) / THE RESPONDENT. 3) THE CIT (A) - 33 , MUMBAI. 4 ) THE CIT 22 , MUMBAI. 5 ) H , , / THE D.R. H BENCH, MUMBAI. HARIBHAU K NAVALE ITA NO. 1031 /MUM/20 1 4 3 6 ) \ COPY TO GUARD FILE. / BY ORDER / / TRUE COPY / / / , DY. / ASSTT. REGISTRAR I.T.A.T., MUMBAI * . . *CHAVAN, SR.PS