SHAHJAHAN IBRAHIM SHAIKH, MUMBAI V. ITO 17(3), MUMBAI

ITA 1586/MUM/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 5892 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 5 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-09-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 15-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJAY J SETHI
• Assessee Lawyers: PRITI SHUKLA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH SMC, MUMBAI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA NO.1586/M/2019 ASSESSMENT YEAR: 2014-15 MR. SHAHJAHAN IBRAHIM SHAIKH, M/S. S.K. INTERNATIONAL, OFFICE NO.6, GROUND FLOOR 3/33, VAJU KOTAL MARG, MUMBAI 400 001 PAN: AKYPS8586M VS. INCOME TAX OFFICER-17(3), AAYAKAR BHAWAN, 1 ST FLOOR, MUMBAI 400 020 (APPELLANT) (RE SPONDENT) PRESENT FOR: ASSESSEE BY : MS. PRITI SHUKLA, A.R. REVENUE BY : SHRI SANJAY J. SETHI, D.R. DATE OF HEARING : 24.08.2021 DATE OF PRONOUNCEMENT : 13.09.2021 O R D E R PER RAJESH KUMAR, ACCOUNTANT MEMBER: THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSES SEE AGAINST THE ORDER DATED 14.01.2019 OF THE COMMISSIO NER OF INCOME TAX (APPEALS) [HEREINAFTER REFERRED TO AS TH E CIT(A)] RELEVANT TO ASSESSMENT YEAR 2014-15. 2. AFTER HEARING BOTH THE PARTIES AND PERUSING THE MATERIAL ON RECORD, WE FIND THAT THE ORDER HAS BEEN PASSED EX-P ARTE WITHOUT CONSIDERING THE MERITS OF THE CASE AS THE ASSESSEE DID NOT APPEAR ON THE VARIOUS OPPORTUNITIES GRANTED BY THE FIRST A PPELLATE AUTHORITY. IN THE INTEREST OF JUSTICE AND FAIRPLAY WE EARNESTLY FEEL THAT THE ASSESSEE SHOULD BE GIVEN ONE MORE OPPORTUN ITY TO DEFEND HIS CASE ON MERIT BEFORE THE FIRST APPELLATE AUTHORITY AS THE LD AR HAS EXPLAINED THE REASONS FOR NON APPEARA NCE BEFORE ITA NO.1586/M/2019 MR. SHAHJAHAN IBRAHIM SHAIKH 2 THE LD CIT(A) DESPITE VARIOUS OPPORTUNITIES. ACCOR DINGLY, WE ARE INCLINED TO RESTORE THE MATTER BACK TO THE LD. CIT( A) WITH THE DIRECTION TO DISPOSE OF THE SAME ON MERIT. THE ASS ESSEE IS ALSO DIRECTED TO CO-OPERATE IN THE APPELLATE PROCEEDINGS . 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 13.09.2021. SD/- SD/- (MAHAVIR SINGH) (RAJESH KUMAR) VICE PRESIDENT ACCOUNTANT MEMBER MUMBAI, DATED: 13.09.2021. * KISHORE, SR. P.S. COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT (A) CONCERNED, MUMBAI THE DR CONCERNED BENCH //TRUE COPY// [ BY ORD ER DY /ASSTT. REGISTRAR, ITAT, MUMBAI.