DEVANG C. GORADIA, MUMBAI V. DCIT RG 20(2), MUMBAI

ITA 1270/MUM/2017

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 0711 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-05-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 16-05-2017
• Assessment Year: 2011-2012
• Appeal Filed On: 22-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B SATYANARAYANA RAJU
• Assessee Lawyers: HEENA SHETH
• Keywords: Opportunity of being heard

Judgement Text

, SMC , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES SMC, MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER ITA NO.1270/MUM/2017 : ASST.YEAR 2011-2012 SHRI DEVANG C.GORADIA 604, HOMELAND CHS, LOKHANDWALA COMPLEX, 3 RD CROSS LANE ANDHERI (WEST), MUMBAI 400 053. PAN : AACPG2205P. / VS. THE DY.COMMISSIONER OF INCOME - TAX RANGE 20(2) MUMBAI. ( / APPELLANT) ( / RESPONDENT) /APPELLANT BY : MS.HEENA SHETH /RESPONDENT BY : SHRI B.SATYANARAYANA RAJU / DATE OF HEARING : 16.05.2017 / DATE OF PRONOUNCEMENT : 16.05.2017 / O R D E R THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST ORDER OF LEARNED CIT(A) DATED 23.11.2016 AND PERTAINS TO ASSESSMENT YEAR 2011-12. 2. AT THE OUTSET, IN THIS CASE, THE ASSESSEE HAS RAISED THE GROUND THAT THE LEARNED CIT(A) HAS ERRED IN DISMISSING THE APPEAL FOR NON-PROSECUTION AND NOT PASSING AN ORDER ON MERITS OF THE CASE. 3. IN THIS CASE IT IS NOTED THAT THE LEARNED CIT(A) HAS NOT PASSED AN ORDER ON MERITS OF THE CASE BUT HAS DISMISSED THE APPEAL FOR NON-PROSECUTION. IN THIS REGARD IT IS NOTED THAT THE HONBLE BOMBAY HIGH COURT IN THE CASE OF CIT V. T.A.LUTHARA HUF 240 TAXMAN 133 HAS HELD THAT LEARNED CIT(A) HAS NO POWER TO DISMISS APPEAL FOR NON-PROSECUTION. IT IS INCUMBENT UPON HIM TO PASS AN ORDER ON MERITS OF THE CASE. SIMILARLY THE HONBLE APEX COURT IN THE CASE OF CIT V. S.CHENNIAPPA MUDALIAR [(1969) 74 ITR 41 (SC)] HAS HELD THAT ITA NO.1270/MUM/2017. SHRI DEVANG C.GORADIA 2 THE APPELLATE TRIBUNAL CANNOT DISMISS FOR DEFAULT BUT HAS TO GIVE SPEAKING ORDER ON MERITS. 4. ACCORDINGLY, IN THE BACKGROUND OF THE AFORESAID PRECEDENTS, THE ISSUE RAISED IN THIS APPEAL ARE REMITTED TO THE FILE OF LEARNED CIT(A). THE LEARNED CIT(A) IS DIRECTED TO PASS A SPEAKING ORDER ON MERITS OF THE CASE AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD. 5. IN THE RESULT, THIS APPEAL FILED BY THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THIS 16 TH DAY OF MAY, 2017. SD/- ( SHAMIM YAHYA ) / ACCOUNTANT MEMBER MUMBAI; DATED : 16 TH MAY, 2017. DEVDAS* / COPY OF THE ORDER FORWARDED TO : / BY ORDER, //TRUE COPY// / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT, MUMBAI. 4. / CIT(A)-31, MUMBAI 5. , , / DR, ITAT, MUMBAI 6. [ / GUARD FILE.