LATE MADHUKAR H GANDHI L/H SUDHIR M GANDHI, MUMBAI V. ITO WD 23(2)(2), MUMBAI

ITA 184/MUM/2013

• Counselvise Citation: 18419914 RSA 2013
• Duration Of Justice: 2 year(s) 9 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-10-2015
• Appeal Filed By: Assessee
• Bench Allotted: B
• Next Hearing Date: 01-10-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 04-01-2013
• Court: TRIBUNAL
• Department Lawyers: DR SANTOSH MANKOSKAR
• Assessee Lawyers: M SUBRAMANIAN
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, MUMBAI , , BEFORE SHRI RAJENDRA , ACCOUNTAN T MEMBER AND SHRI SAKTIJIT DEY , JUDICIAL MEMBER . / ITA NO . 184 / MUM./ 2013 ( / ASSESSMENT YEAR : 20 0 6 0 7 ) LATE MADHUKAR H. GANDHI L/H SHRI SUDHIR M. GANDHI C/34, AMOL CHS LTD. GAVANPADA, MULUND (E) MUMBAI 400 081 PAN AAAPG6127E .. / APPELLANT V/S INCOME TAX OFFICER WARD 23(2)(2), C 10/203 PRATYAKSHA KAR BHAWAN BANDRA KURLA COMPLEX BANDRA (E), MUMBAI 400 051 .... / RESPONDENT / ASSE SSEE BY : SHRI M. SUBRAMANIAN / REVEN UE BY : DR. SANTOSH MANKOSKAR / DATE OF HEARING 01 . 10 .2015 / DATE OF ORDER 09.10.2015 / ORDER , / PER SAKTIJIT DEY, J.M. THE INSTANT APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 29 TH OCTOBER 2012, PASSED BY THE LEARNED LATE MADHUKAR H. GANDHI L/H SHRI SUDHIR M. GANDHI 2 COMMISSIONER (APPEALS) 19, MUMBAI, FOR THE ASSESSMENT YEAR 2006 07. 2. THE ASSESSEE IS AGGRIEVED BY THE EX PARTE ORDER PASSED BY THE FIRST APPELLATE AUTHORITY DISMISSING THE ASSESS EES APPEAL. THE LEARNED COUNSEL FOR THE ASSESSEE HAS STATED BEFORE US THAT THE NOTICE FOR HEARING ISSUED TO THE ASSESSEE W AS NEVER SERVED AND AS PER THE FACTS NARRATED BY THE LEARNED COMMISSIONER (APPEALS) IN PARA 2 OF HIS ORDER, THE SECOND NOTICE OF HEAR ING WAS ADDRESSED TO A DEAD PERSON, HENCE, IT RETURNED UNSERVED. IT WAS, THEREFORE, SUBMITTED THAT DISMISSAL OF ASSESSEES APPEAL WITHOUT AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD IS IN GROSS VIOLATION OF NATURAL JUSTICE. HE, THEREFORE, REQUESTED TO RESTORE THE MATTER BACK TO THE FILE OF THE LEARNED COMMISSIONER (APPEALS) FOR DECIDING THE ISSUE ON MERITS. 3. THE LEARNED DEPARTMENTAL REPRESENTATIVE HAS NO OBJECTION IF THE MATTER IS RESTORED TO THE FILE OF THE LEARNED COMMISSIONER (APPEALS). 4. CONSIDERING THE SUBMISSIONS OF THE PARTIES, WE ARE INCLINED TO SET ASIDE THE IMPUGNED ORDER PASSED BY THE LEARNED COMMISSIONER (APPEALS) AND RESTORE THE MATTER TO HIS FILE FOR DECIDING THE ISSUES RAISED BY THE ASSESSEE ON MERIT AFTER AFFORDING REASONABLE OPPORTUNITY O F BEING HEARD TO THE ASSESSEE. LATE MADHUKAR H. GANDHI L/H SHRI SUDHIR M. GANDHI 3 5. IN THE RESULT, ASSESSEES APPEAL STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT O N 09.10.2015 SD/ - RAJENDRA ACCOUNTANT MEMBER SD/ - SAKTIJIT DEY JUDICIAL MEMBER MUMBAI, DATED : 09.10.2015 / COPY OF THE ORDER FORWARDED TO : (1) / THE ASSESSEE; (2) / THE R EVENUE; (3) ( ) / THE CIT(A); (4) / THE CIT, MUMBAI CITY CONCERNED; (5) , , / THE DR, ITAT, MUMBAI; (6) / GUARD FILE . / TRUE COPY / BY ORDER . / PRADEEP J. CHOWDHURY / SR. PRIVATE SECRETARY / / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI