GOPALDAS VISRAM & CO. LTD, MUMBAI V. ACIT 4(2), MUMBAI

ITA 1385/MUM/2013

• Counselvise Citation: 138519914 RSA 2013
• Duration Of Justice: 1 year(s) 9 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-11-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 19-11-2014
• Assessment Year: 2009-2010
• Appeal Filed On: 18-02-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PAVAN KUMAR BEER LA
• Assessee Lawyers: NEELKANTH KHANDELWAL

Judgement Text

G IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH G, MUMBAI . . . . . . . . , ! ! ! ! '!! '!! '!! '!! ! ! ! ! , # # # # BEFORE SHRI R.C. SHARMA, ACCOUNTANT MEMBER AND SHRI VIVEK VARMA, JUDICIAL MEMBER ITA NO. : 1385/MUM/2013 (ASSESSMENT YEAR: 2009-10) GOPALDAS VISRAM AND CO LTD, 18, SHAMLDAS GANDHI MARG, MUMBAI -400 002 $ .: PAN: AACCG 4503 F VS ACIT 4(2), MUMBAI $& (APPELLANT) '($& (RESPONDENT) APPELLANT BY : SHRI NEELKANTH KHANDELWAL RESPONDENT BY : SHRI PAVANKUMAR BEERLA )! * +, /DATE OF HEARING : 18-11-2014 -. * +, / DATE OF PRONOUNCEMENT : 18-11-2014 0 0 0 0 O R D E R '!! '!! '!! '!! ! ! ! ! , : :: : PER VIVEK VARMA, JM: THE APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A) 8, MUMBAI, DATED 07.01. 2013, WHEREIN, THE ASSESSEE HA S AGITATED THAT THE CIT(A) PASSED ORDER EX PARTE AND WITHOUT GOING INTO THE MERITS. 2. AT THE TIME OF HEARING BEFORE US, THE AR SUBMITTED THA T BESIDES THE INSTANT CASE, OTHER CASES WERE ALSO UNDER PROSECUTION AND THE CIT(A) WAS TAKING THE CASES SIDE BY SIDE. THE AR SUBMITTED A CHART OF THE DATES AND EVENTS AND HAS ALSO FILED AN AFFIDAVIT TO SUBMIT THAT THE CIT(A), ERRED IN FRAMING TH E EX PARTE ORDER AND ALSO WITHOUT GOING INTO THE MERITS, WHICH WERE ALSO DISCUSSED WITH HIM ON VARIOUS OCCASIONS. 3. THE DR ON THE OTHER HAND SUBMITTED THAT THE ORDER SPEAKS ABOUT THE CALLOUS APPROACH OF THE ASSESSEE AND THE AR AND IT GOPALDAS VISRAM AND CO LTD ITA 1385/M/2013 2 CAN BE SEEN FROM THE ORDER THAT SUBSTANTIAL OPPORTUNITY WAS GIVEN TO THE ASSESSEE, WHICH HAVE BEEN GIVEN DATE WISE. HE, THEREFORE, SUBMITTED THAT NO FURTHER OPPORTUNITY NEEDS T O BE GIVEN TO THE ASSESSEE. 4. WE HAVE HEARD THE SUBMISSIONS OF THE PARTIES AND HAV E PERUSED THE CHART PREPARED AND AFFIDAVIT SUBMITTED BY THE AR. WE HAVE TO CONSIDER THE FACT THAT THE AFFIDAVIT HAS BEEN SUBMITTED BY THE AR WHO, IF PROVEN WRONG, CAN FACE SERIOUS CONSEQUENCES. IN SUCH A SITUATION, TAKING THE COGNIZANCE OF AFFIDAVIT, WE DEEM IT CORRECT TO SET ASIDE THE ORDER OF TH E CIT(A) AND DIRECT HIM TO ADJUDICATE THE APPEAL AFRESH. 5. GROUND NO. 1 IS THEREFORE ALLOWED FOR STATISTICAL PURPOSES. 6. SINCE WE HAVE SET ASIDE THE ORDER OF THE CIT(A) FOR ADJUDICATION, GROUND NO. 2(1), 2(2) & 2(3) BECOME INFRUCTUOUS. 7. GROUND NO. 2(4) IS GENERAL. 8. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS TRE ATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 18 TH NOVEMBER, 2014. SD/- SD/- ( . . . . . . . . ) ( '!! '!! '!! '!! ! ! ! ! ) (R C SHARMA) ( VIVEK VARMA ) ACCOUNTANT MEMBER J UDICIAL MEMBER MUMBAI, DATE: 18 TH NOVEMBER, 2014 '+/ COPY TO:- GOPALDAS VISRAM AND CO LTD ITA 1385/M/2013 3 1) $& / THE APPELLANT. 2) '($& / THE RESPONDENT. 3) THE CIT (A)-8, MUMBAI. 4) THE CIT-40, MUMBAI, 5) '!34 '+) G , , / THE D.R. G BENCH, MUMBAI. 6) 45 6 COPY TO GUARD FILE. 0) / BY ORDER / / TRUE COPY / / 7 / 8 9 , DY. / ASSTT. REGISTRAR I.T.A.T., MUMBAI *;<8) !.). *CHAVAN, SR.PS