RAJESH L. KAURA, MUMBAI V. ITO WD 12(3)(1), MUMBAI

ITA 1586/MUM/2013

• Counselvise Citation: [2014] 120 COUNSELVISE.COM (IT) 8070 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-09-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 11-09-2014
• Assessment Year: 2004-2005
• Appeal Filed On: 26-02-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: R C JAIN
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, MUMBAI BEFORE HONBLE S/SHRI H.L. KARWA, PRESIDENT AND B. R.BASKARAN (AM) . . , . . , ./I.T.A. NO.1586/MUM/2013 ( / ASSESSMENT YEAR :2004-05) RAJESH L KAURA, 1419, MAKERS CHAMBERS V, 221, NARIMAN POINT, MUMBAI-400021 / VS. INCOME TAX OFFICER 12(3)(1), AAYAKAR BHAVAN, M.K.ROAD, MUMBAI-400020 ( / APPELLANT) .. ( ! ' / RESPONDENT) ./ $% ./ PAN/GIRNO.: AABPK1204H & / APPELLANT BY : SHRI R C JAIN !' ' & /RESPONDENT BY : SHRI LOVE KUMAR ( ) ' * + / DATE OF HEARING : 11.9.2014 ,- ' * + / DATE OF PRONOUNCEMENT : 11.9.2014 / O R D E R PER B.R.BASKARAN, ACCOUNTANT MEMBER: THE APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINS T THE ORDER DATED 31.12.2012 PASSED BY LD CIT(A)-23, MUMBAI AND IT RE LATES TO THE ASSESSMENT YEAR 2004-05. 2. THE ASSESSEE, INTERALIA, IS CONTESTING THAT THE LD. CIT(A) HAS NOT GIVEN A REASONABLE OPPORTUNITY TO THE ASSESSEE BEFORE DISMI SSING THE APPEAL. 3. WE HEARD THE RIVAL CONTENTIONS ON THIS PRELIMINA RY ISSUE. ACCORDING TO THE LD. DR, THE ASSESSEE HAD FILED WRITTEN SUBMISSIONS BEFORE THE LD. CIT(A) AND ACCORDINGLY THE FIRST APPELLATE AUTHORITY HAS PASSE D THE ORDER BY DULY CONSIDERING THE WRITTEN SUBMISSIONS. THE LD. AR, ON THE CONTRARY, SUBMITTED THAT THE FIRST APPELLATE AUTHORITY HAD OBTAINED THE REMAND REPORT FROM THE ASSESSING OFFICER AND THEN HE ADJOURNED THE APPEAL SINE-DIE IN ORDER TO ENABLE THE ASSESSEE TO SUBMIT REJOINDER TO THE REMAND REPO RT. HE SUBMITTED THAT THE LD. ITA NO.1586/MUM/2013 2 CIT(A) PASSED THE ORDER WITHOUT GIVING FURTHER OPPO RTUNITY. THE LD A.R FURTHER SUBMITTED THAT THE ASSESSEE IS READY TO FILE REJOIN DER TO THE REMAND REPORT FURNISHED BY THE AO. ACCORDINGLY, THE LD. AR PRAY ED THAT THE ASSESSEE SHOULD BE GIVEN ONE MORE OPPORTUNITY TO PRESENT HIS CASE B EFORE THE LD. CIT(A). 4. WE FIND MERIT IN THE SUBMISSIONS OF THE LD. AR. IN OUR VIEW, THE LD. CIT(A) SHOULD HAVE ALLOWED THE ASSESSEE TO FILE REJOINDER TO THE REMAND REPORT AND AFTER HEARING THE ASSESSEE, HE SHOULD HAVE DISPOSE OF THE APPEAL. ACCORDINGLY, IN THE INTEREST OF NATURAL JUSTICE, WE ARE OF THE CONS IDERED VIEW THAT THE ASSESSEE MAY BE PROVIDED ONE MORE OPPORTUNITY TO EXPLAIN HIS STAND, TO WHICH THE LD. DR DID NOT OBJECT. ACCORDINGLY, WE SET ASIDE THE ORDE R OF LD. CIT(A) ON THIS ISSUE AND RESTORE THE SAME TO THE FILE OF THE LD. CIT(A) WI TH A DIRECTION THAT THE LD. CIT(A) WILL ALLOW THE ASSESSEE TO FILE REJOINDER TO THE RE MAND REPORT AND EXPLAIN HIS CASE AND THEREAFTER DECIDE THE APPEAL AFRESH AFTER PROV IDING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 11TH SEPT, 2014 . ,- ( . /0 1 2 11 TH SEPT , 2014 - ' 3) 4 SD SD ( . . / H.L. KARWA ) ( . . , / B.R. BASKARAN) / PRESIDENT / ACCOUNTANT MEMBER / ( ) MUMBAI : 11 TH SEPT, 2014 . . . ./ SRL , SR. PS ITA NO.1586/MUM/2013 3 ! ' / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. !' / THE RESPONDENT. 3. ( 6* ( ) / THE CIT(A)- CONCERNED 4. ( 6* / CIT CONCERNED 5. 6. 78 3 !*9 , + 9 , / ( ) / DR, ITAT, MUMBAI CONCERNED 3 : ) / GUARD FILE. ; ( / BY ORDER, TRUE COPY < $ (ASSTT. REGISTRAR) + 9 , / ( ) /ITAT, MUMBAI