HITESH R. SHAH, MUMBAI V. ITO 25(2)(1), MUMBAI

ITA 1527/MUM/2017

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 7484 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 1 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-04-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 06-03-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: N HEMALATHA
• Assessee Lawyers: NIRAV VORA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC , BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI SANDEEP GOSAIN , JM ITA NO. 1527 / MUM/20 17 ( ASSESSMENT YEAR : 2010 - 11 ) SHRI HITESH R.SHAH 1804, MAYUR TOWER, CHANDAVARKAR LANE BORIVALI (W) MUMBAI 400 092 VS. ITO 25(2)(1) MUMBAI 400 051 PAN/GIR NO. AMCPS3162M APPELLANT ) .. RESPONDENT ) ASSESSEE BY SHRI NIRAV VORA REVENUE BY MS. N. HEMALATHA DATE OF HEARING 17 / 04 /201 8 DATE OF PRONOUNCEME NT 19 / 04 /201 8 / O R D E R PER R.C.SHARMA (A.M) : THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A) - 44, MUMBAI DATED 18/10/2016 FOR THE A.Y.2010 - 11 IN THE MATTER OF ORDER PASSED U/S.143(3) OF THE IT ACT. 2. IN THIS APPEAL, ASSESSEE IS BASICALLY AGGRIEVED FOR EXPARTE ORDER PASSED BY THE CIT(A). IT WAS CONTENDED BY LEARNED AR THAT DUE TO UNAVOIDABLE CIRCUMSTANCES, ASSESSEE COULD NOT APPEAR BEFORE THE CIT(A). HE FURTHER SUBMITTED THAT DUE TO CHANGE OF ADDRESS OF THE ASSESSEE, NOTICES SO ISSUED WERE NOT RECEIVED BY THE ASSESSEE AND THEREFORE, A SSESSEE WAS UNABLE TO SUBMIT ANY DETAILED SUBMISSION ITA NO. 1527/MUM/2017 SHRI HITESH R SHAH 2 ALONGWITH PAPER BOOK OR ATTEND THE HEARING BEFORE THE CIT(A). KEEPING IN VIEW THE SUBSTANTIAL INTEREST OF JUSTICE, WE RESTORE THE APPEAL BACK TO THE FILE OF C IT(A) FOR DECIDING ON MERIT. ASSESSEE IS ALSO DIRECTED TO APPEAR BEFORE CIT(A) WITHIN A PERIOD OF 60 DAYS FROM THE DATE OF RECEIPT OF THE ORDER OF THE TRIBUNAL. IN CASE OF ANY FAILURE ON THE PART OF THE ASSESSEE, CIT(A) IS AT A LIBERTY TO DECIDE THE ISSUE AS PER MATERIAL PLACED ON RECORD. 3. IN THE RESULT, APPEAL IS ALLOWED IN PART FOR STATISTICAL PURPOSES. O RDER PRONOUNCED IN THE OPEN COURT ON THIS 19 / 04 /201 8 SD/ - ( SANDEEP GOSAIN ) SD/ - ( R.C.SHARMA ) JUDIC IAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED 19 /04 /201 8 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//