SALIM D. KERAWALA, MUMBAI V. ITO 9(2)(2), MUMBAI

ITA 1872/MUM/2011

• Counselvise Citation: [2014] 120 COUNSELVISE.COM (IT) 5876 (ITAT-MUMBAI)
• Duration Of Justice: 3 year(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-03-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: J
• Next Hearing Date: 13-03-2014
• Assessment Year: 2007-2008
• Appeal Filed On: 07-03-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL J B ENCH, MUMBAI , , !'# , $ % BEFORE SHRI VIJAY PALO RAO AND SHRI N.K. BILLAIY A, AM ./ I.T.A. NO.1872/MUM/2011 ( & & & & / ASSESSMENT YEAR :2007-08 SHRI SALIM D. KERAWALA, AKBAR MANZIL, 20-VEER SAVARKAR MARG, MAHIM(W), MUMBAI-400 016 / VS. THE ITO 9(2)(2), AAYAKAR BHAVAN, MUMBAI-400 020 ' $ ./ ( ./ PAN/GIR NO. : AABPK 0571B ( ') / APPELLANT ) .. ( *+') / RESPONDENT ) ') , / APPELLANT BY: NONE *+') - , / RESPONDENT BY: SHRI MAURYA PRATAP - ./$ / DATE OF HEARING :13.03.2014 01& - ./$ / DATE OF PRONOUNCEMENT :26.03.2014 2 / O R D E R PER N.K. BILLAIYA, AM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-20, MUMBAI DT.10.12.2010 PERTAINING TO A.Y. 2007-08. 2. THE SUM AND SUBSTANCE OF THE GRIEVANCE OF THE AS SESSEE IS THAT THE LD. CIT(A) ERRED IN DISMISSING THE APPEAL EX PARTE IN A SUMMARY MANNER AND THAT TOO WITHOUT DEALING WITH ANY OF THE GROUND S OF APPEAL. ITA NO. 1872/MUM/2011 2 3. NONE APPEARED BEFORE US ON BEHALF OF THE ASSESS EE. 4. WE HAVE HEARD THE LD. DEPARTMENTAL REPRESENTATIV E AND CAREFULLY PERUSED THE ORDERS OF THE LOWER AUTHORITIES. 5. A PERUSAL OF THE ORDER OF THE LD. CIT(A) SHOWS T HAT THOUGH THE LD. CIT(A) HAS CONDONED THE DELAY OF 23 DAYS, BUT HAS DISMISSED THE APPEAL FOR NON APPEARANCE WITHOUT GOING INTO MERITS OF THE CASE. 6. IN OUR CONSIDERED VIEW HAVING CONDONED THE DELAY , THE LD. CIT(A) OUGHT TO HAVE DECIDED THE APPEAL ON MERITS OF THE C ASE. THEREFORE, IN THE INTEREST OF JUSTICE AND FAIR PLAY, WE RESTORE THIS MATTER BACK TO THE FILES OF THE LD.CIT(A). THE LD. CIT(A) IS DIRECTED TO DECID E THE GRIEVANCE OF THE ASSESSEE AFTER CONSIDERING THE MERITS OF THE CASE. 7. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 26 TH MARCH, 2014 . 2 - 1& $ 3 45 26.3.2014 1 - 6 SD/- SD/- (VIJAY PAL RAO ) (N.K. BILLAIYA) /JUDICIAL MEMBER $ / ACCOUNTANT MEMBER MUMBAI; 4 DATED 26.3.2014 . . ./ RJ , SR. PS ITA NO. 1872/MUM/2011 3 2 2 2 2 - -- - *. *. *. *. 7&. 7&. 7&. 7&. / COPY OF THE ORDER FORWARDED TO : 1. ') / THE APPELLANT 2. *+') / THE RESPONDENT. 3. 8 ( ) / THE CIT(A)- 4. 8 / CIT 5. 96 *. , , / DR, ITAT, MUMBAI 6. 6: ; / GUARD FILE. 2 2 2 2 / BY ORDER, +. *. //TRUE COPY// < << < / = = = = (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI