SARAH INFRAPROJECTS P. LTD, MUMBAI V. ITO 8(1)(3), MUMBAI

ITA 1384/MUM/2017

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 0615 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-06-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 22-05-2017
• Assessment Year: 2011-2012
• Appeal Filed On: 28-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: POOJA SWAROOP
• 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 NOS.1383 & 1384/MUM/2017 : ASST.YEARS 2010-11 & 2011-12 M/S.SARAB INFRAPROJECTS PVT. LTD. 97 HABIB HOUSE, MEMONEADA ROAD OFF MOHAMMED ALI ROAD MUMBAI 400 003. PAN : AAKCS1802R. / VS. THE INCOME TAX OFFICER WARD 8(1)(3) MUMBAI. ( / APPELLANT) ( / RESPONDENT) /APPELLANT BY : --- NONE --- /RESPONDENT BY : MS.POOJA SWAROOP / DATE OF HEARING : 22.05.2017 / DATE OF PRONOUNCEMENT : 05.06.2017 / O R D E R THESE ARE APPEALS FILED BY THE ASSESSEE ARE DIRECTED AGAINST RESPECTIVE ORDERS OF LEARNED CIT(A) FOR THE CONCERNED ASSESSMENT YEARS. 2. AT THE OUTSET, IT IS NOTED THAT IN BOTH THE APPEALS, IT IS THE ASSESSEES PLEA THAT LEARNED CIT(A) HAS PASSED THE ORDER WITHOUT GIVING FULL AND PROPER OPPORTUNITY TO THE ASSESSEE OF BEING HEARD. 3. THOUGH NONE APPEARED ON BEHALF OF THE ASSESSEE, WE FIND THAT LEARNED CIT(A) IN THIS CASE HAS PASSED THE ORDER BY DISMISSING THE APPEAL FOR NON- PROSECUTION. THE LEARNED CIT(A) HAS NOT CONSIDERED THE ASSESSEES PLEA SUBMITTED IN THE STATEMENT OF FACTS THAT THE ASSESSING OFFICER HAS PASSED THE ORDER WITHOUT GIVING OPPORTUNITY FOR FURTHER HEARING TO THE ASSESSEE. I FIND THAT IT IS INCUMBENT UPON THE LEARNED CIT(A) TO PASS THE ORDER ON MERITS OF THE ITA NOS.1383 & 1384/MUM/2017. M/S.SARAB INFRAPROJECTS PVT. LTD. 2 CASE AND NOT SUMMARILY DISMISS THE APPEAL FOR NON-PROSECUTION. FOR THIS PROSECUTION, I PLACE RELIANCE UPON THE FOLLOWING CASE LAWS :- (I) CIT V. T.A.LUTHARA HUF 240 TAXMAN 133 (BOMBAY) (II) CIT V. S.CHENNIAPPA MUDALIAR [(1969) 74 ITR 41 (SC)] 4. IN VIEW OF THE AFORESAID PRECEDENTS, IN MY CONSIDERED OPINION THE ISSUE RAISED IN THE APPEAL NEEDS TO BE REMITTED TO THE FILE OF LEARNED CIT(A). THE LEARNED CIT(A) SHALL CONSIDER THE ISSUE AFRESH AND PASS A SPEAKING ORDER AFTER GIVING THE ASSESSEE AN PROPER OPPORTUNITY OF BEING HEARD. 5. IN THE RESULT, APPEALS FILED BY THE ASSESSEE STAND ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THIS 05 TH DAY OF JUNE, 2017. SD/- ( SHAMIM YAHYA ) / ACCOUNTANT MEMBER MUMBAI; DATED : 05 TH JUNE 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)-14, MUMBAI 5. , , / DR, ITAT, MUMBAI 6. [ / GUARD FILE.