CHARANJIT P. GUPTA, MUMBAI V. ITO WD 25(3)(1), MUMBAI

ITA 1628/MUM/2016

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 2643 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-07-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 14-07-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 21-03-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SM C BENCH , MUMBAI BEFORE SRI MAHAVIR SINGH, J UDICIAL MEMBER ITA NO .1 62 8/MUM/2016 (A.Y.:2009 - 10 ) SHRI CHARANJIT P. GUPTA, C/O. ASHOK C. GUPTA, A - 2, SHYAM SARJIT, MATHURDAS ROAD, KANDIVALI (W), MUMBAI 400 067 VS. T HE INCOME TAX OFFICER, WA RD - 33(3) (1 ), MUMBAI , C - 12,707 PRATYAKSHAKAR BHAVAN, BANDRA KURLA COMPLEX, BANDRA (E), MUMBAI 400 051 PAN:AACPG 2826J APPELLANT .. RESPONDENT APPELLANT BY .. NONE(ADJOURNMENT APPLICATION REJECTED) RESPONDENT BY .. SHRI JITEN DRA KUMAR YADAV, DR DATE OF HEARING .. 14 - 07 - 2016 DATE OF PRONOUNCEMENT .. 14 - 07 - 2016 O R D E R PER MAHAVIR SINGH , JM : THIS APPEAL BY THE ASSESSEE IS ARISING OU T OF THE ORDER OF THE CIT (A) - 35 , MUMBAI PASSED IN APPEA L NO. CIT (A) - 35 / ITO.25 ( 3)1) /IT A.279/11 - 12 DATED 12 - 03 - 2014 . ASSESSMENT WAS FRAMED BY THE IT O , WARD - 25(3) (1 ) , MUMBAI FOR ASSESSMENT YEAR 20 09 - 10 VIDE HIS ORDER DATED 30 - 11 - 2011 PASSED U/S 143(3) OF THE IN COME TAX ACT, 1961 [ REFERRED TO THE ACT] . 2. AT THE OUTSET, IT IS SEEN THA T THE ASSESSEE HAS RAISED FIRST ISSUE REGARDING VIOLATION OF NATURAL JUSTICE FOR NOT PROVIDING PROPER OPPORTUNITY OF BEING HEARD. FOR THIS, THE ASSESSEE HAS RAISED THE FOLLOWING GROUND NO.1: - THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) - 35, MUMBAI ERR ED IN NOT GIVING ENOUGH OPPORTUNITY TO THE ASSESSEE/LEGAL HEIR OF BEING HEARD. AS ASSESSEE IS DIED ON 18/02/2013, HENCE IT WAS NOT POSSIBLE TO ATTEND FOR HEARING. THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) - 35, MUMBAI ERRED IN GIVING PROPER AND ENOUGH OPPORTUNITY OF BEING HEARD. ITA NO. 1 62 8 /MUM/20 1 8 2 3. THE ASSESSEE FILED ADJOURNMENT PETITION. ON GOING THROUGH THE ORDER OF THE CIT (A), IT IS NOTICED THAT THE CIT (A) HAS FIXED THE HEARING FOR 12 - 08 - 2013, 13 - 01 - 2014 AND 12 - 03 - 2014 BUT, NONE APPEARED BEFORE HIM. IT IS NOT CLEAR FROM THE ORDER OF THE CIT (A) WHETHER THE NOTICES WERE SERVED ON THE ASSESSEE OR NOT. EVEN OTHERWISE, THE ORDER OF THE CIT (A) IS EX - PARTE ORDER AND ONLY THE CONT ENTION OF THE AO IS NOTED. WHEN THESE FACTS WERE CONFRONTED TO THE LEARNED SR. DR , H E CONCEDED THAT THE ISSUE CAN BE REMITTED BACK TO THE FILE OF THE CIT (A) FOR DECIDING THE APPEAL AFRESH. IN TERM OF THE ABOVE AND IN THE INTEREST OF JUSTICE, I REMIT THIS APPEAL TO THE FILE OF THE CIT (A) FOR DECIDING THE SAME AFRESH AFTER ALLOWING REASON ABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. NEEDLESS TO SAY, THE ASSESSEE WILL ALSO CO - OPERATE IN THE APPELLATE PROCEEDINGS. THE ORDER OF THE CIT (A) IS SET ASIDE AND THE MATTER IS REMITTED BACK TO THE FILE OF THE CIT (A). 4 . IN THE RESULT, THE APPE AL OF THE ASSESSEE IS ALLOWED. O RDER PRONOUNCED IN THE OPEN COURT ON 14 /07 / 201 6 . SD/ - ( MAHAVIR SINGH ) JUDICIAL MEMBER MUMBAI , DATED /7 / 201 6 LAKSHMIKANTA DEKA/SR.PS COPY OF THE ORDER FORWARDED TO : BY ORDER, ASSISTANT 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// ITA NO. 1 62 8 /MUM/20 1 8 3 DATE INITIAL DICTATION PAD ATTACHED WITH THE DRAFT ORDER YES 1. DRAFT DICTATED ON 14 - 07 - 16 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 15 - 07 - 16 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND ME MBER JM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS 6. KEPT FOR PRONOUNCEMENT ON SR.PS 7. FILE SENT TO THE BENCH CLERK SR.PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE G OES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.