PRITI H POLADIA, MUMBAI V. ITO- 20(2)(5), MUMBAI

ITA 1318/MUM/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 5222 (ITAT-MUMBAI)
• Duration Of Justice: 7 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 05-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K BEPARI
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYAM , AM I.T.A. NO. 1318/MUM/2018 ( ASSESSMENT YEAR: 2007 - 08 ) SMT. PRITI H. POLADIA FLAT NO. 7, MOHANLAL MANSION, DR. AMBEDKAR MARG, MUMBAI VS. AO - 20(2)(5), PIRAMAL CHAMBERS, MUMBAI PAN/GIR NO. AAGPS 4681 P ( APPELLANT ) : ( RESPONDENT ) APPELLANT BY : NONE RESPONDENT BY : SHRI S. K. BEPARI DATE OF HEARING : 16.10.2018 DATE OF PRONOUNCEMENT : 17.10 .2018 O R D E R PER S HAMIM YAHYA, A. M.: THIS A PPEAL BY TH E ASSESSEE IS DIRECTED AGAINST THE O RDER BY THE LEAR N ED COMMISSIONER OF INCOME TAX (APPEALS) - 32, MUMBAI (LD.CIT(A) FOR SHORT) DATED 30.11.2017 AND PERTAINS TO THE A SSESSMENT YEAR (A.Y.) 2007 - 08, WHEREIN L D. CIT(A) HAS DISMISSED THE APPEAL FOR NON - PROSECUT ION. 2. UPON HEARING THE LD. DEPARTMENTAL REPRESENTATIVE (LD. DR FOR SHORT) AND PERUSING THE RECORDS , I FIND THAT IT IS INCUMBENT UPON THE L D. CIT(A) TO PASS AN ORDER ON THE MERITS OF THE CASE AND NOT DISMISS THE APPEAL FOR NON - PROSECUTION. 3. FOR THIS P ROPOSITION , I PLACE RELIANCE UPON FOLLOWING CASE LAWS. 1. CIT VS PREMKUMAR ARJUNDAS LUTHRA (HUF) (2017) 154 DTR (BOM)302 2. CIT VS S CHENNIAPPA MUDALIAR(1969)74 ITR 1(SC) 2 ITA NO. /MUM/ 4. ACCORDINGLY , IN THE INTEREST OF JUSTICE I REMIT THE ISSUE RAISED IN THE APPEAL TO THE FILE OF THE L D. CIT(A). THE LD. CIT(A) IS DIRECTED TO CONSIDER THE ISSUE AFRESH AND PASS AN ORDER ON THE MERITS OF THE CASE AFTER GIVING THE ASSESSEE PROPER OPPORTUNITY OF BEING HEARD. 5. IN THE RESULT , THIS APPEAL BY THE ASSESSEE STANDS ALLOWED F OR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 17.10.2018 SD/ - (S HAMIM YAHYA) A CCOUNTANT MEMBER MUMBAI ; DATED : 17.10.2018 ROSHANI , SR. PS COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. CIT - CONCERNED 5. DR, ITAT, MUMBAI 6. GUARD F ILE BY ORDER, (DY./ASSTT. REGISTRAR) ITAT, MUMBAI