SAVARKAR BABURAO POKHARKAR, MUMBAI V. ITO 17(1)(3), MUMBAI

ITA 1100/MUM/2010

• Counselvise Citation: [2010] 135 COUNSELVISE.COM (IT) 3689 (ITAT-MUMBAI)
• Duration Of Justice: 10 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-12-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Next Hearing Date: 01-12-2010
• Assessment Year: 2005-2006
• Appeal Filed On: 10-02-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES E, MUMBAI. BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI V. DURGA RAO, JUDICIAL MEMBER ITA NOS.1099, 1100 & 1101/MUM/10 (ASSESSMENT YEARS : 2004-05, 2005-06 & 2006-07) SAVARKAR BABURAO POKHARKAR, ARUN NIWAS, R.NO.1, NEHRU NAGAR, KANJUR MARG (E), MUMBAI-400042 PAN AOWPP5908E VS. INCOME TAX OFFICER 17(1)(3), PIRAMAL CHAMBERS, LALBAUG, MUMBAI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI BHUPENDRA SHAH. RESPONDENT BY : SHRI D.SONGATE. PER V. DURGA RAO : THESE APPEALS FILED BY THE ASSESSEE AGAINST THE E XPARTE ORDERS PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX (A PPEALS)-29, MUMBAI FOR THE ASSESSMENT YEARS 2004-05 TO 2006-07. SINCE COMMON ISSUE IS INVOLVED IN THESE APPEALS, WE ARE PROCEEDED TO DECI DE THE APPEALS BY PASSING COMMON ORDER. 2. AT THE TIME OF HEARING, THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THESE APPEALS ARE FILED AGAINST EXPA RTE ORDERS PASSED BY THE LEARNED CIT(A), HE REQUESTED THE BENCH ONE MORE OPP ORTUNITY MAY BE GIVEN TO THE ASSESSEE TO APPEAR BEFORE THE LEARNED CIT(A) AND HE HAS ALSO GIVEN UNDERTAKING THAT THE ASSESSEE WILL APPEAR BEFORE TH E CIT(A) WITHOUT FAIL AND WITHOUT TAKING ANY ADJOURNMENT. 3. THE LEARNED DEPARTMENTAL REPRESENTATIVE HAS NO O BJECTION TO SEND THE MATTER TO THE FILE OF LEARNED CIT(A). ITA NOS.1099, 1100 & 1101/MUM/10 2 4. WE HAVE HEARD BOTH SIDES. WE CONSIDER THE REQUE ST OF THE LEARNED COUNSEL FOR THE ASSESSEE AND IN THE INTEREST OF JUS TICE, WE SET ASIDE THE ORDERS PASSED BY THE CIT(A) FOR THE YEARS UNDER CON SIDERATION. WE REMIT BACK THE MATTER TO THE FILE OF LEARNED CIT(A) WITH A DIRECTION TO GIVE ONE MORE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND DECIDE THE ISSUE ACCORDING TO LAW. ACCORDINGLY, THESE APPEALS FILED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSE. 5. IN THE RESULT THE APPEALS FILED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSE. PRONOUNCED IN THE OPEN COURT ON 10.12.2010. SD/- SD/- (P.M. JAGTAP) (V. DURGA RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DT.10.12.2010. *GPR, COPIES OF THE ORDER FORWARDED TO : (1) THE APPELLANT (2) THE RESPONDENT (3) CIT, MUMBAI (4) CIT(A), MUMBAI (5) DR, (6) GUARD FILE TRUE COPY BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES ITA NOS.1099, 1100 & 1101/MUM/10 3 DATE INIT IALS 1. DRAFT DICTATED ON 6/12/2010 2. DRAFT PLACED BEFORE AUTHOR 3. DRAFT PROPOSED & PLACED BEFORE SECOND MEMBER 4. DRAFT DISCUSSED & APPROVED BY SECOND MEMBER 5. APPROVED DRAFT COMES TO SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON 7. FILE SENT TO BENCH CLERK 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE OF DISPATCH OF ORDER.