VIRJI VELJI PATEL, MUMBAI V. ITO 17 (3)(5), MUMBAI

ITA 1479/MUM/2020

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 7499 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 8 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-11-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC-1
• Assessment Year: 2013-2014
• Appeal Filed On: 10-03-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SHREYA DOSHI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC ‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI AMARJIT SINGH, JUDICIAL MEMBER ITA No.1479/Mum/2020 (Asse ssment Year :2013-14) Shri Virji Velji Patel 72,73, Modi Street Satya Sadan, Fort Mumbai – 400 001 Vs. The Income Tax Officer – 17(3)(5), Mumbai R.No.131, Kautilya Bhavan B.K.C. Bandra (E) Mumbai – 400 051 PAN/GIR No. AE EPP5744E (Appellant) .. (Respondent) Assessee by Ms. Shreya Doshi Revenue by Shri Prasoon Kabra Date of Hearing 23/11/2021 Date of Pronouncement 26/11/2021 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.1479/Mum/2020 for A.Y.2013-14 arises out of the order by the ld. Commissioner of Income Tax (Appeals)-28, Mumbai in appeal No.CIT(A)-28/IT-351/ITO-17(3)(5)/2016-17 dated 08/08/2018 (ld. CIT(A) in short) against the order of assessment passed u/s.143(3) of the Income Tax Act, 1961 (hereinafter referred to as Act) dated 31/03/2016 by the ld. Income Tax Officer 17(3)(5), Mumbai (hereinafter referred to as ld. AO). 2. Though the assessee has raised several grounds of appeal, we find that the preliminary grounds raised by the assessee is that the ld. CIT(A) has passed an exparte order without giving proper opportunity of hearing ITA No.1479/Mum/2020 Shri Virji Velji Patel 2 to the assessee as notice of hearing was not served on the assessee by the ld. CIT(A). 3. We have heard rival submissions and perused the materials available on record. The ld. AR before us stated that assessee has mentioned three addresses in the form No.35 being the statutory form prescribed for filing appeal before the ld. CIT(A), and that the notice of hearing was not served on any of these addresses. All the details that were furnished by the assessee before the ld. AO were not properly considered by the ld. AO and hence, it was pleaded on behalf of the assessee that one more opportunity be given to the assessee for fair representation before the ld. CIT(A). The DR fairly agreed to the said proposition. Accordingly, we deem it fit and appropriate to set aside the entire appeal to the file of the ld. CIT(A) for denovo adjudication in accordance with law. Needless to mention that assessee be given reasonable opportunity of being heard. The assessee is also directed to co-operate with the ld. CIT(A) for expeditious disposal of the appeal and not to take any adjournment except due to exceptional or unavoidable circumstances. Accordingly the grounds raised by the assessee are allowed for statistical purposes. 4. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced on 26/ 11/2021 by way of proper mentioning in the notice board. Sd/- (AMARJIT SINGH) Sd/- (M.BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai; Dated 26/ 11 /2021 ITA No.1479/Mum/2020 Shri Virji Velji Patel 3 KARUNA, sr.ps Copy of the Order forwarded to : BY ORDER, (Asstt. Registrar) ITAT, Mumbai 1. The Appellant 2. The Respondent. 3. The CIT(A), Mumbai. 4. CIT 5. DR, ITAT, Mumbai 6. Guard file. //True Copy//