SAMIR RAMLAL TOPIWALA, MUMBAI V. ITO 24(3)(3), MUMBAI

ITA 1344/MUM/2017

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 9767 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-09-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 13-07-2017
• Assessment Year: 2011-2012
• Appeal Filed On: 27-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAM TIWARI
• Keywords: Opportunity of being heard; Reasonable cause

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN (AM) I.T.A. NO. 1344 /MUM/ 2017 (ASSESSMENT YEAR 20 1 1 - 1 2 ) SHRI SAMIR RAMLAL TOPIWALA PROP. M/S. PACE INDIA CONSTRUCTION NETWORKS NETWORKS, VISHNU SHIVAM TOWER, A - WING 906, 6 TH FLOOR, NEAR VISHNU SHIVAM MALL & THAKUR MOVIE THAKUR VILLAGE, KANDIVALI (E) MUMBAI - 400 101. PAN : AADPT6808L VS. ITO - 24(3)(3) MUMBAI. ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY SHRI DEVENDRA JAIN DEPARTMENT BY SHRI RAM TIWARI DATE OF HEARING 19 .9. 201 7 DATE OF PRONOUNCEMENT 19 . 9 . 201 7 O R D E R THE APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 21 - 10 - 2016 PASSED BY LD CIT(A) - 42, MUMBAI AND IT RELATES TO THE ASSESSMENT YEAR 2011 - 12. 2. THE APPEAL IS BARRED BY LIMI TATION BY 3 DAYS. THE ASSESSEE HAS MOVED A PETITION REQUESTING THE BENCH TO CONDONE THE DELAY. I HEARD THE PARTIES ON THIS PRELIMINARY ISSUE. HAVING REGARD TO THE SUBMISSIONS MADE IN THE PETITION, I CONDONE THE DELAY AND ADMIT THE APPEAL FOR HEARING. 3. THE LD A.R SUBMITTED THAT THE LD CIT(A) HAS PASSED ORDER EX - PARTE, WITHOUT HEARING THE ASSESSEE ON THE REASONING THAT THE ASSESSEE DID NOT RESPOND TO THE NOTICES ISSUED BY HIM. THE LD A.R SUBMITTED THAT THE ASSESSEE HAS SINCE SHIFTED HIS OFFICE AND T HE NOTICES HAVE BEEN ISSUED BY LD CIT(A) TO THE SHRI SAMIR RAMLAL TOPIWALA 2 OLD ADDRESS. HENCE THE ASSESSEE COULD NOT APPEAR BEFORE HIM. THE LD A.R SUBMITTED THAT THE NON - APPEARANCE WAS ON ACCOUNT OF A REASONABLE CAUSE AND ACCORDINGLY PRAYED FOR RESTORATION OF ALL THE ISSUES TO THE FILE OF LD CIT(A) FOR ADJUDICATING THEM AFRESH AFTER HEARING THE ASSESSEE. 4. THE LD D.R DID NOT OBJECT TO THE PLEA PUT FORTH BY LD A.R. 5. HAVING REGARD TO THE RIVAL SUBMISSIONS, I AM OF THE VIEW THAT THERE IS MERIT IN THE PRAYER OF THE ASSESSEE . I, ACCORDINGLY, SET ASIDE THE ORDER PASSED BY LD CIT(A) AND RESTORE ALL THE MATTERS TO HIS FILE FOR ADJUDICATING ALL THE MATTERS AFRESH AFTER PROVIDING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE ASSESSEE IS DIRECTED TO INTIMATE HIS NEW AD DRESS TO LD CIT(A) IN ORDER TO ENABLE HIM TO ISSUE NOTICE TO THE NEW ADDRESS. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER HAS BE EN PRONOUNCED IN THE COURT ON 19 . 9 . 201 7. SD/ - (B.R.BASKARAN) ACCOUNTANT MEMBER MUMBAI ; DATED : 19 / 9 / 20 1 7 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. BY ORDER, //TRUE COPY// ( DY./ASSTT. REGISTRAR) PS ITAT, MUMBAI