SAROJ J. SHAH, MUMBAI V. ITO WD 14(3)(1), MUMBAI

ITA 1529/MUM/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 7775 (ITAT-MUMBAI)
• Duration Of Justice: 10 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-02-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2005-2006
• Appeal Filed On: 05-03-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NAVEEN GUPTA
• Assessee Lawyers: MITESH SHAH
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH E, MUMBAI BEFORE SHRI T.R. SOOD, AM AND SMT. P. MADHAVI DEVI, JM I.T.A. NO.1529/MUM/2009 ASSESSMENT YEAR: 2005-06 SMT. SAROJ J. SHAH, FLAT NO.603, SHIRIN SHORAB PALACE, NARIMAN ROAD, VILE PARLE (E), MUMBAI 409 057 PAN: AAPPS 7504 N VS. THE INCOME-TAX OFFICER, WARD 14(3)(1), ROOM NO. 607, EARNEST HOUSE, NARIMAN POINT, MUMBAI 400 021. (APPELLANT) (RESPONDENT) APPELLANT BY :: SHRI MITESH SHAH RESPONDENT BY :: SHRI NAVEEN GUPTA O R D E R PER T.R. SOOD (AM): IN THIS APPEAL VARIOUS GROUNDS HAVE BEEN RAISED. OU T OF WHICH GROUND NO. 1(A) AND (B) READ AS UNDER : (A ) ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CAS E AND IN LAW, THE LD.CIT(A) ERRED IN DISPOSING OFF THE APPEAL EX-PART E AND NOT ALLOWING EFFECTIVE, SUFFICIENT AND REASONABLE OPPOR TUNITY OF HEARING TO THE APPELLANT BEFORE MAKING EX PARTE ORD ER. (B) THE APPELLANT DID NOT RECEIVE ANY NOTICE FIXI NG THE DATE OF HEARING DUE TO CHANGE IN ADDRESS AND AS SUCH SHE WAS PREVEN TED BY SUFFICIENT CAUSE FROM ATTENDING THE HEARING. 2. THE LEARNED COUNSEL FOR THE ASSESSEE POINTED OUT THAT ASSESSEE HAD CHANGED HER ADDRESS WHICH BY MISTAKE COULD NOT BE INFORMED TO THE APPELLATE AUTHORITIES AND THAT IS WHY THE NOTICE NEVER RECEIVED BY THE ASSESS EE. IT IS THEREFORE REQUESTED THAT ONE MORE OPPORTUNITY MAY BE GIVEN SO THAT EFFECTIVE OPPORTUNITY OF BEING HEARD IS PROVIDED TO THE ASSESSEE. 3. ON THE OTHER HAND, THE LEARNED DEPARTMENTAL REPR ESENTATIVE SUPPORTED THE ORDER OF THE LEARNED CIT(A). ITA NO.1529/M/09 SMT. SAROJ J. SHAH 2 4. AFTER CONSIDERING THE RIVAL SUBMISSIONS, WE ARE OF THE VIEW THAT ASSESSEE HAS NOT BEEN PROVIDED ANY EFFECTIVE OPPORTUNITY OF HEAR ING. THEREFORE, WE SET ASIDE THE ORDER OF THE LEARNED CIT(A) AND REMIT THE MATTER BA CK TO HIS FILE WITH DIRECTION TO DECIDE THE SAME AFTER PROVIDING EFFECTIVE OPPORTUNI TY OF HEARING. NEEDLESS TO SAY THE ASSESSEE IS ALSO DIRECTED TO CO-OPERATE WITH THE PR OCEEDINGS. 5. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. ORDER PRONOUNCED ON THIS 2 ND DAY OF FEBRUARY, 2009. SD. SD. (P. MADHAVI DEVI) (T.R. SOOD ) JUDICIAL MMBER ACCOUNTANT MEMBR MUMBAI, DATED THE 2 ND FEBRUARY, 2010. KN COPY TO: 1. THE ASSESSEE. 2. THE REVENUE 3. THE CIT, CITY 14, MUMBAI 4. THE CIT(A)-XV, MUMBAI 5. THE DR, E BENCH, MUMBAI BY ORDER /TRUE COPY/ ASST. REGISTRAR, I.T.A.T.MUMBAI ITA NO.1529/M/09 SMT. SAROJ J. SHAH 3 S.NO. DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON 28.01.2010 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 28.01.2010 SR.PS/PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/A M 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7. FILE SENT TO THE BENCH CLERK SR.PS/PS 8 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER