AMRITA P. TALWAR, MUMBAI V. DCIT 15(1), MUMBAI

ITA 1540/MUM/2010

• Counselvise Citation: 154019914 RSA 2010
• Duration Of Justice: 1 year(s) 2 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-05-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 03-05-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 26-02-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: K SINGH
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, G BENCH, MUMBAI. BEFORE SHRI D.MANMOHAN, VICE PRESIDENT AND SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER I.T.A NO.1540/ MUM/2010 ASSESSMENT YEAR: 2006-07 AMRITA P TALWAR, .. APPELLANT FLAT NO.20, MATRU CHHAYA, 70, MARINE DRIVE, MUMBAI PA NO.ADLPT 7551R VS DCIT 15(1) ,. RESPONDEN T AAYAKAR BHAVAN, M.K. ROAD, MUMBAI. APPEARANCES: SANJAY PARIKH, FOR THE APPELLANT K.SINGH, FOR THE RESPONDENT O R D E R PER PRAMOD KUMAR: 1. BY WAY OF THIS APPEAL, THE ASSESSEE HAS CALLED INTO QUESTION CORRECTNESS OF CIT(A)S ORDER DATED 12 TH NOVEMBER, 2009, IN THE MATTER OF ASSESSMENT UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961, FOR THE ASSESS MENT YEAR 2006-07. 2. IN GROUND NO.1, THE ASSESSEE IS AGGRIEVED BY TH E ACTION OF THE LD CIT (A) IN NOT GIVING A REASONABLE AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE APPELLANT WHILE DECIDING THE APPEAL OF THE APPELLANT EXPARTE. I.T.A NO.1540/ MUM/2010 AMRITA P TALWAR, 2 3. AT THE TIME OF HEARING, LEARNED COUNSEL FOR THE ASSESSEE POINT OUT THAT THE CIT (A) HAS PASSED THE IMPUGNED ORDER WITHOUT GIVING PR OPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. IT WAS ALSO POINTED OUT THA T THE CHANGE OF ADDRESS WAS FURNISHED TO THE ASSESSING OFFICER AND WAS UNDER BO NAFIDE BELIEF THAT THE CORRESPONDENCE WILL BE MADE IN THE NEW ADDRESS. HO WEVER, NO SUCH INTIMATION REGARDING THE HEARING OF APPEAL WAS RECEIVED BY THE ASSESSEE FROM THE CIT (A). THEREFORE, HE PRAYED THAT THE MATTER BE RESTORED BA CK TO THE FILE OF THE CIT(A) FOR DECIDING THE SAME AFRESH AFTER GIVING OPPORTUNITY O F HEARING TO THE ASSESSEE. 4. LEARNED DEPARTMENTAL REPRESENTATIVE, ON THE OTHE R HAND, OBJECTED TO THE SUBMISSION OF THE ASSESSEE AND CONTENDED THAT INSPI TE OF SEVERAL OPPORTUNITY GIVEN BY THE CIT (A), THE ASSESSEE COULD NOT BOTHER TO AP PEAR BEFORE THE CIT(A) AND THE IMPUGNED ORDER HAS BEEN PASSED ON MERITS. THEREFOR E, HE URGED TO CONFIRM THE ORDER OF THE CIT(A). 5. HAVING HEARD THE RIVAL CONTENTIONS AND HAVING PE RUSED THE MATERIAL ON RECORD, WE FIND THAT THE ASSESSEE CAME TO KNOW THAT THE IMPUGNED ORDER HAS BEEN PASSED BY THE CIT (A) ONLY FROM THE ASSESSMENT ORDE R PASSED BY THE DCIT DATED 18.12.2009. IT HAS BEEN POINTED OUT THAT THOUGH T HE NEW ADDRESS WAS INTIMATED TO THE ASSESSING OFFICER, THE ASSESSEE, DUE TO INADVER TENT MISTAKE, DID NOT FURNISH THE SAME TO THE FIRST APPELLATE AUTHORITY AND IT WAS FO R THIS REASON THAT THE NOTICE ISSUED TO THE ASSESSEE COULD NOT BE COMPLIED WITH. THE AS SESSEE HAS ALSO ASSURED THAT ON THE MATTER BEING REMITTED TO THE FILE OF THE CIT(A) FOR FRESH ADJUDICATION AND GIVING THE ASSESSEE ANOTHER OPPORTUNITY OF HEARING, THE AS SESSEE WILL SCRUPULOUSLY COMPLY THE NOTICE OF HEARING AND SHALL NOT RESORT TO ANY D ELAYING TACTICS. IN VIEW OF ABOVE FACTS AND BEARING IN MIND THE ENTIRETY OF THE FACTS OF THE CASE, WE DEEM IT FIT AND PROPER TO REMIT THE MATTER TO THE FILE OF THE CIT ( A) FOR ADJUDICATION DENOVO FOR GIVING YET ANOTHER OPPORTUNITY OF HEARING TO THE ASSESSEE. WE ALSO CONSIDER IT APPROPRIATE TO DIRECT THE ASSESSEE TO APPROACH THE CIT (A0 ON H IS OWN, AND WITHOUT WAITING FOR FORMAL NOTICE OF HEARING FROM THE CIT(A), WITHIN ON E MONTH OF RECEIPT OF THIS LETTER AND TO ASCERTAIN THE DATE OF HEARING SUO MOTO. THE ASSESSEE IS FURTHER DIRECTED NOT TO I.T.A NO.1540/ MUM/2010 AMRITA P TALWAR, 3 SEEK ANY ADJOURNMENT ON ANY GROUND AND FULLY CO-OPE RATE FOR EXPEDITIOUS DISPOSAL OF THE APPEAL BEFORE THE CIT(A). WITH THESE DIRECTION S AND IN ORDER TO IMPART SUBSTANTIAL JUSTICE TO THE ASSESSEE, WE RESTORE THE APPEAL TO T HE FILE OF THE LEARNED CIT(A) TO DECIDE THE SAME AFRESH AFTER AFFORDING REASONABLE OPPORTUN ITY OF BEING HEARD TO THE ASSESSEE. 6. SINCE WE HAVE REMITTED THE MATTER TO THE FILE OF THE CIT (A) FOR DECIDING AFRESH, THERE IS NO NECESSITY TO DECIDE THE APPEALS ON MERI TS. HENCE, OTHER GROUNDS OF APPEAL ARE RENDERED INFRUCTUOUS. 7. IN THE RESULT, APPEAL IS ALLOWED IN THE TERMS IN DICATED ABOVE. PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARI NG I.E. ON 4TH MAY 2011. SD/- (D.MANMOHAN) VICE PRESIDENT SD/- (PRAMOD KUMAR) (ACCOUNTANT MEMBER) MUMBAI, DATED 4 TH MAY, 2011 PARIDA COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. COMMISSIONER OF INCOME TAX (APPEALS),, MUMBAI 4. COMMISSIONER OF INCOME TAX, , MUMBAI 5. DEPARTMENTAL REPRESENTATIVE, BENCH G, MUMBAI //TRUE COPY// BY ORDER ASSTT. REGISTRAR, ITAT, MUMBAI