RAKESHKUMAR M GUPTA, MUMBAI V. ITO WD 14(3)2, MUMBAI

ITA 1058/MUM/2012

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 70783 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-08-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 18-06-2013
• Assessment Year: 2008-2009
• Appeal Filed On: 13-02-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHEKHAR L GAJBHIYE
• Keywords: Principle of natural justice

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL D DD D BENCH, BENCH, BENCH, BENCH, MUMBAI MUMBAI MUMBAI MUMBAI , . , . , ! ! ! ! '# '# '# '# BEFORE BEFORE BEFORE BEFORE SHRI SHRI SHRI SHRI VIJAY PAL RAO, JM VIJAY PAL RAO, JM VIJAY PAL RAO, JM VIJAY PAL RAO, JM & & & & SHRI SHRI SHRI SHRI D. KARUNAKAR RAO D. KARUNAKAR RAO D. KARUNAKAR RAO D. KARUNAKAR RAO, AM , AM , AM , AM ./ I.T.A. NO. I.T.A. NO. I.T.A. NO. I.T.A. NO.1054/MUM/2012 1054/MUM/2012 1054/MUM/2012 1054/MUM/2012 - -- - A. Y- -- -2003-04 ./ I.T.A. NO. I.T.A. NO. I.T.A. NO. I.T.A. NO. 1055/MUM/2012 1055/MUM/2012 1055/MUM/2012 1055/MUM/2012 - A.Y-2004-05 ./ I.T.A. NO. I.T.A. NO. I.T.A. NO. I.T.A. NO.1056/MUM/2012 1056/MUM/2012 1056/MUM/2012 1056/MUM/2012 - A.Y-2005-06 ./ I.T.A. NO. I.T.A. NO. I.T.A. NO. I.T.A. NO.1057/MUM/2012 1057/MUM/2012 1057/MUM/2012 1057/MUM/2012 - A.Y-2006-07 & ./ I.T.A. NO. I.T.A. NO. I.T.A. NO. I.T.A. NO.1058/MUM/2012 1058/MUM/2012 1058/MUM/2012 1058/MUM/2012 - A.Y-2008-09 SHRI RAKESHKUMAR M. GUPTA PROP. M/S MANOJ MILLS, SHOP NO. 4, RAM GALLY, PANKAJ MARKET, CHAMPA GALLY, CROSS LANE, MUMBAI-400002 $ $ $ $ / VS. ITO 14(3)-2 EARNEST HOUSE MUMBAI ( %& / APPELLANT APPELLANT APPELLANT APPELLANT) .. ( '(%& / RESPONDENT RESPONDENT RESPONDENT RESPONDENT) ./ I.T.A. NO. I.T.A. NO. I.T.A. NO. I.T.A. NO.972/MUM/ 972/MUM/ 972/MUM/ 972/MUM/2012 2012 2012 2012 - A.Y -2002-03 & ./ I.T.A. NO. I.T.A. NO. I.T.A. NO. I.T.A. NO.973/MUM/2012 973/MUM/2012 973/MUM/2012 973/MUM/2012 - A.Y-2007-08 SHRI RAKESHKUMAR M. GUPTA PROP. M/S MANOJ MILLS, SHOP NO. 4, RAM GALLY, PANKAJ MARKET, CHAMPA GALLY, CROSS LANE, MUMBAI-400002 $ $ $ $ / VS. ITO 14(3)-2 EARNEST HOUSE MUMBAI #% ! ./ ) ./ PAN/GIR NO. :AAJPG9761F ( %& / APPELLANT APPELLANT APPELLANT APPELLANT) .. ( '(%& / RESPONDENT RESPONDENT RESPONDENT RESPONDENT) %& %& %& %& * * * * / APPELLANT BY : SHRI PRAKASH PANDIT '(%& '(%& '(%& '(%& + ++ + * * * * /RESPONDENT BY : SHRI SHEKHAR L. GAJBHIYE $ $ $ $ + ++ + ,! ,! ,! ,! / DATE OF HEARING : 7 TH AUGUST 2013 -./ -./ -./ -./ + ++ +,! ,! ,! ,! /DATE OF PRONOUNCEMENT: 14 TH AUGUST 2013 ITA NO. 1054 TO 1058, 972 & 973/M/2012 RAKESHKUMAR M. GUPTA 2 ' 0 ' 0 ' 0 ' 0 / O R D E R PER BENCH THESE SEVEN APPEALS BY TWO RELATED ASSESSEE ARE DI RECTED AGAINST THE RESPECTIVE ORDERS OF THE COMMISSIONER OF INCOME TAX(APPEALS) FOR THE ASSESSMENT YEAR 2004-05 TO 2008-09 AND 2002-03 AND 2007-08. 2. AT THE OUTSET THE LD. AR OF THE ASSESSEE HAS SUB MITTED THAT THE CIT(A) HAS DECIDED THESE APPEAL ALONG WITH THE OTHE R APPEALS OF THE RELATED PERSONS/GROUP CONCERNS IN CASE OF HEMA R. G UPTA AND MOHIT GUPTA WITHOUT GIVING A PROPER OPPORTUNITY OF THE HE ARING TO THE ASSESSEE AS WELL AS WITHOUT TAKING INTO CONSIDERATI ON THE MATERIAL FILED IN VOLUMINOUS PAPER BOOK. THUS, THERE IS GROSS VIOL ATION OF PRINCIPLE OF NATURAL JUSTICE WHILE PASSING THE IMPUGNED ORDERS B Y THE CIT(A). HE HAS FURTHER POINTED OUT THAT IN THE OTHER GROUP MATTERS IN CASE OF HEMA GUPTA AND MOHIT GUPTA THE TRIBUNAL HAS ALREADY REMA NDED THE CASE TO THE RECORD OF THE CIT(A) FOR DECIDING THE MATTER AF TER HEARING THE ASSESSEE. THE LD. DR HAS NOT DISPUTED THAT THE FACT S AND ISSUES IN ALL THE GROUP MATTERS ARE IDENTICAL AND THE MATTER IN C ASE OF HEMA GUPTA AND MOHIT GUPTA HAS ALREADY BEEN SET ASIDE TO THE R ECORD OF THE CIT(A). 3. HAVING CONSIDERED THE RIVAL SUBMISSIONS AND CARE FULLY GONE THROUGH THE RECORD WE FIND THAT IN CASE OF SMT. HEM A RAKESHKUMAR GUPTA THIS TRIBUNAL VIDE ORDER DATED 7.5.2013 WHILE DECIDING THE ITA NO. 1054 TO 1058, 972 & 973/M/2012 RAKESHKUMAR M. GUPTA 3 APPEALS FOR THE ASSESSMENT YEAR 2003-04 TO 2008-09 HAS REMANDED THE MATTER TO THE RECORD OF THE CIT(A) AS UNDER: 3. WE HAVE CAREFULLY PERUSED THE ORDER OF THE LD. CIT(A) AND THE COPIES OF LETTER FILED BY THE ASSESSEE BEARING STAMP OF THE OFFICE OF THE LD. CIT(A). WE FIND THAT THE ASSESSEE DID REQUEST THE LD. CIT(A) TO POST THE CASE FOR HEARING AFTER 1 4 TH NOVEMBER, 2011. A PERUSAL OF THE ORDER OF THE LD. C IT(A) SHOWS THAT THE CASE WAS FIXED ON 16 TH NOVEMBER, 2011. THEREAFTER, THE LD. CIT(A) PROCEEDED TO DECIDE THE APPEAL EX- PARTE RELYING UPON HIS OWN ORDER IN THE CASE OF ASS ESSEES HUSBAND. THE LD. COUNSEL FOR THE ASSESSEE PRAYED BE FORE US THAT IF GIVEN AN OPPORTUNITY, THE ASSESSEE WILL PRE SENT ITS CASE BEFORE THE LD. CIT(A) WITHOUT SEEKING ANY ADJOURNME NT. IN OUR HUMBLE OPINION, THE ISSUES DESERVE TO BE RESTORED B ACK TO THE FILE OF THE LD. CIT(A). THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE LD. CIT(A) ON 4 TH JULY, 2013. THE LD. CIT(A) IS EXPECTED TO GIVE A FAIR HEARING TO THE ASSESSEE TO PRESENT ITS CASE. 4. WE FURTHER NOTE THAT FOR THE ASSESSMENT YEAR 200 7-08 THE TRIBUNAL HAS AGAIN REMANDED THE MATTER IN THE CASE OF SMT. HEMA RAKESHKUMAR GUPTA VIDE ORDER DATED 28.6.2013 TO THE RECORD OF THE CIT(A) WITH SIMILAR DIRECTIONS. AS IT WAS BROUGHT T O OUR NOTICE THAT THE CIT(A) HAS PASSED THE IDENTICAL ORDER IN ALL THE GR OUP APPEALS THEREFORE, IN THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN T HE INTEREST OF JUSTICE WE SET ASIDE THE MATTER IN ALL THESE APPEALS TO THE RECORD OF THE CIT(A) WITH THE SIMILAR DIRECTIONS AS GIVEN BY THIS TRIBUN AL IN CASE OF SMT. HEMA RAKESHKUMAR GUPTA (SUPRA). ITA NO. 1054 TO 1058, 972 & 973/M/2012 RAKESHKUMAR M. GUPTA 4 5. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE A LLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 14 TH DAY OF AUGUST 2013 ' 0 + -./ ! 1 2'$3 14 TH 4#, . + 4 SD/- SD/- ( . ) ! '# (D. KARUNAKAR RAO) ACCOUNTANT MEMBER ( ) 5 '# (VIJAY PAL RAO) JUDICIAL MEMBER PLACE: MUMBAI : DATED: 14 TH AUGUST 2013 SUBODH COPY FORWARDED TO: 1 APPELLANT 2 RESPONDENT 3 CIT 4 CIT(A) 5 DR /TRUE COPY/ BY ORDER DY /AR, ITAT, MUMBAI