SRIDA KNITTERS, MUMBAI V. DCIT 14(2), MUMBAI

ITA 144/MUM/2010

• Counselvise Citation: [2011] 119 COUNSELVISE.COM (IT) 6767 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-07-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Next Hearing Date: 19-07-2011
• Assessment Year: 2005-2006
• Appeal Filed On: 07-01-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH E, MUMBAI BEFORE SHRI R.S. SYAL, A.M. AND SHRI V. DURGA RAO, J.M. ITA NO. 144/MUM/2010 ASSESSMENT YEAR: 2005-06 SRIDA KNITTERS, . APPELLANT FADIA BLDG. NO. 3, 1 ST FLOOR, ROOM NO. 01, CAVEL CROSS LANE NO.4, RAWADI, MUMBAI 400 002. (PAN AAMFS8162K) VS. DY. COMMISSIONER OF INCOME-TAX=14(2), RESPONDENT MUMBAI. APPELLANT BY : NONE RESPONDENT BY : MR. R.K. GUPTA ORDER PER V. DURGA RAO, J.M.: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF CIT(A)-25, MUMBAI, PASSED ON 11/11/2009 FOR THE ASSESSMENT YEAR 2005-06. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE T IME OF HEARING BEFORE US. HOWEVER, WE PROCEED TO DECIDE THE APPEAL AFTER HEARING THE LEARNED DR AND ON MERITS. 3. THE PRELIMINARY GROUND RAISED BY THE ASSESSEE IS THAT THE CIT(A) ERRED IN PASSING THE EX-PARTE ORDER. 4. AFTER HEARING THE LEARNED DR AND PERUSING THE MA TERIAL ON RECORD AS WELL AS GOING THROUGH THE ORDERS OF THE A UTHORITIES BELOW, WE ARE OF THE VIEW THAT INTEREST OF JUSTICE WILL BE SE RVED IF THE MATTER IS RESTORED TO THE FILE OF FIRST APPELLATE AUTHORITY F OR DECIDING VARIOUS GROUNDS OF APPEAL OF THE ASSESSEE ON MERITS. ACCORD INGLY, THE CIT(A) IS ITA NO. 144/M/2010 M/S SRIDA KNITTERS 2 DIRECTED TO AFFORD REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND THEREAFTER DECIDE THE APPEAL ON MERITS . 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON THIS 22 ND DAY OF JULY, 2011. SD/- SD/- (R.S. SYAL) (V. DUR GA RAO) ACCOUNTANT MEMBER JUDI CIAL MEMBER MUMBAI, DATED: 22 ND JULY, 2011 KV COPY TO:- 1) THE APPELLANT. 2) THE RESPONDENT. 3) THE CIT (A) CONCERNED. 4) THE CIT CONCERNED. 5) THE DEPARTMENTAL REPRESENTATIVE, E BENCH, I.T .A.T., MUMBAI. BY ORDER //TRUE COPY// ASST. REGISTRAR, I.T.A.T., MUMBAI.