PELICAN INVESTMENTS P. LTD, MUMBAI V. ITO 9(2)4, MUMBAI

ITA 1897/MUM/2011

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 88462 (ITAT-MUMBAI)
• Duration Of Justice: 3 year(s) 11 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-03-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: J
• Next Hearing Date: 11-02-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 08-03-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AKHILENDRA YADAV
• Section: 143(3)

Judgement Text

J IN THE INCOME TAX APPELLATE TRIBUNAL J BENCH, MUMBAI BEFORE SHRI I.P. BANSAL, JUDICIAL MEMBER AND SHRI R.C. SHARMA, ACCOUNTANT MEMBER ./ I.T.A. NO.1897 /MUM/2011 ( / ASSESSMENT YEAR : 2007-2008 PELICAN INVESTMENTS PRIVATE LIMITED, SANTOS HOUSE, SAHAR VILLAGE, ROAD NO. 3, VILE PARLE (EAST), MUMBAI 400 099. / VS. INCOME TAX OFFICER - 9(2)(4), 3 RD FLOOR, AAYAKAR BHAVAN, MUMBAI. ./ PAN : AAACP7857 K ( / APPELLANT ) .. ( / RESPONDENT ) A PPELLANT BY NONE R E SPONDENT BY : SHRI AKHILENDRA YADAV / DATE OF HEARING : 03-03-2015 / DATE OF PRONOUNCEMENT : 03-03-2015 [ !' / O R D E R PER R.C. SHARMA, A.M . : THIS IS AN APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE EX-PARTE ORDER PASSED BY THE LD. CIT(A) -20, MUMBAI DATED 06 -12-2010 FOR THE A.Y. 2007-08 IN THE MATTER OF ORDER PASSED U/S 143(3) OF THE INCOME TAX ACT, 1961. 2. AT THE TIME OF HEARING, NOBODY FROM ASSESSEES SIDE HAS APPEARED INSTEAD OF GIVING NOTICES TO THE ASSESSEE. THE BENC H, THEREFORE DECIDED TO DISPOSE OF THE APPEAL AFTER HEARING THE LD. D.R. AN D CONSIDERING THE MATERIAL PLACED ON RECORD. ITA 1897/M/11 2 3. WE FIND THAT THE LD. CIT(A) DISMISSED THE ASSESS EES APPEAL ON THE GROUND OF NON-APPEARANCE OF THE ASSESSEE ON THE DAT ES FIXED FOR HEARING. HOWEVER, THE LD. CIT(A) HAS NOT PASSED HIS ORDER ON MERITS. AS PER THE GROUNDS OF APPEAL FILED BEFORE THE LD. CIT(A), WE F IND THAT ONE OF THE ISSUES WAS ALREADY DECIDED IN FAVOUR OF THE ASSESSEE IN A. Y. 2003-04 BY THE LD. CIT(A), WHICH HAS BEEN UPHELD BY THE TRIBUNAL. 4. AS PER THE PROVISIONS OF SECTION 250(6) OF THE A CT, THE ORDER OF THE CIT(A) DISPOSING OF THE APPEAL FILED BY THE ASSESSEE SHALL BE IN WRITING AND SHALL STATE THE POINTS FOR DETERMINATION, THE DECISION THEREON AND THE REASONS FOR THE DECISION. IN THE INSTANT CASE, THE LD. CIT(A) HAS N OT PASSED ANY ORDER ON MERITS AND ACCORDINGLY THE SAME IS NOT IN CONFORMIT Y WITH THE PROVISIONS OF SECTION 250(6) OF THE I.T. ACT. WE, ACCORDINGLY, SE T ASIDE THE IMPUGNED ORDER OF LD. CIT(A) AND IN THE INTEREST OF JUSTICE, RESTORE THE MATTER BACK TO THE FILE OF LD. CIT(A) FOR DECIDING THE ISSUE AFRESH ON MERITS. WE DIRECT ACCORDINGLY. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 3 RD MARCH, 2015. !' # $% &! ' 03-03-3015 ( ) SD/- SD/- (I.P. BANSAL) (R.C. SHARMA) JUDICIAL MEMBER ACCOUNTANT MEMBER $ 5 MUMBAI ; &! DATED 03-03-2015 [ .6../ RK , SR. PS ITA 1897/M/11 3 ! '#$% &%# / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. 7 () / THE CIT(A) 20,, MUMBAI 4. 7 / CIT -9, MUMBAI 5. :;( 66<= , <= , $ 5 / DR, ITAT, MUMBAI J BENCH 6. (?@ A / GUARD FILE. ' / BY ORDER, : 6 //TRUE COPY// (/') * ( DY./ASSTT. REGISTRAR) , $ 5 / ITAT, MUMBAI