VIBHA SHUKLA, MUMBAI V. ITO 30(3)(5), MUMBAI

ITA 1968/MUM/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 0986 (ITAT-MUMBAI)
• Duration Of Justice: 9 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-01-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 01-06-2017
• Assessment Year: 2011-2012
• Appeal Filed On: 20-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N HEMALATHA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH SMC, MUMBAI BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER ITA NO.2848/M/2017 ASSESSMENT YEAR: 2011-12 SMT. NUSRAT RASIWALA, 2/5, AL HASNAT CHS, OFF SR MARG (WEST END) NORTH SOUTH ROAD, 10 TH ROAD, JVPD SCHEME, MUMBAI-400 049 PAN: AABPR1985J VS. INCOME TAX OFFICER, WARD 21(1)(3), MUMBAI 400 049 (APPELLANT) (RESPONDENT) ITA NO.1968/M/2017 ASSESSMENT YEAR: 2011-12 SMT. VIBHA SHUKLA, M-1, 202, RIDDHI GARDENS, FILM CITY ROAD, DINDOSHI, MALAD (EAST), MUMBAI-400 097 PAN: BVIPS3557C VS. INCOME TAX OFFICER 30(3)(5), MUMBAI 400 020 (APPELLANT) (RESPONDENT) ITA NO.1964/M/2017 ASSESSMENT YEAR: 2007-08 SHRI SUKHPAL BIJARAM PRAJAPAT, RMR & CO. (CHARTERED ACCOUNTANTS), 425, THE SUMMIT BUSINESS BAY, NEAR WEH METRO STATION, PRAKASHWADI, ANDHERI (E), MUMBAI-400 093 PAN: AOHPP4706R VS. DCIT, CENTRAL CIRCLE-8(3), ROOM NO.676A, AYAKAR BHAVAN, M.K. ROAD, MUMBAI 400 020 (APPELLANT) (RESPONDENT) ITA NO.5738/M/2017 ASSESSMENT YEAR: 2004-05 SMT. NILIMA ALHAD KASHIKAR, H. NO.934, GANESH SOCIETY, BEHIND MSEB, KALYAN ROAD, TAL. BHIWANDI, VS. ACIT, CIRCLE-1, KALYAN, 1 ST FLOOR, MOHAN PLAZA, WAYALE NAGAR, KHADAKPADA, KALYAN (W) DIST. THANE (W), PIN-421 302 ITA NO.2848/M/2017 & ORS NUSRAT RASIWALA & ORS 2 DIST. THANE (W), PIN-421 302 PAN: ALHPK 7724P (APPELLANT) (RESPONDENT) ITA NO.5739/M/2017 ASSESSMENT YEAR: 2004-05 SHRI ALHAD P. KASHIKAR, H. NO.934, GANESH SOCIETY, BEHIND MSEB, KALYAN ROAD, TAL. BHIWANDI, DIST. THANE (W), PIN-421 302 PAN: ABGPK2097L VS. ACIT, CIRCLE-1, KALYAN, 1 ST FLOOR, MOHAN PLAZA, WAYALE NAGAR, KHADAKPADA, KALYAN (W) DIST. THANE (W), PIN-421 302 (APPELLANT) (RESPONDENT) ITA NO.5740/M/2017 ASSESSMENT YEAR: 2004-05 SHRI ABHAY P. KASHIKAR, H. NO.934, GANESH SOCIETY, BEHIND MSEB, KALYAN ROAD, TAL. BHIWANDI, DIST. THANE (W), PIN-421 302 PAN: ABLPK9340H VS. ACIT, CIRCLE-1, KALYAN, 1 ST FLOOR, MOHAN PLAZA, WAYALE NAGAR, KHADAKPADA, KALYAN (W) DIST. THANE (W), PIN-421 302 (APPELLANT) (RESPONDENT) ITA NO.5741/M/2017 ASSESSMENT YEAR: 2004-05 SMT. GEETA ABHAY KASHIKAR, H. NO.934, GANESH SOCIETY, BEHIND MSEB, KALYAN ROAD, TAL. BHIWANDI, DIST. THANE (W), PIN-421 302 PAN: ADVPK0459K VS. ACIT, CIRCLE-1, KALYAN, 1 ST FLOOR, MOHAN PLAZA, WAYALE NAGAR, KHADAKPADA, KALYAN (W) DIST. THANE (W), PIN-421 302 (APPELLANT) (RESPONDENT) PRESENT FOR: ASSESSEE BY : SHRI SANJAY C. SHAH, A.R., SHRI ASH ISH JOSHI, A.R. SHRI PRADUMNA JHUNJHUNWALA, A.R. REVENUE BY : MS. N. HEMALATHA, D.R. DATE OF HEARING : 08.01.2018 DATE OF PRONOUNCEMENT : 08.01.2018 ITA NO.2848/M/2017 & ORS NUSRAT RASIWALA & ORS 3 O R D E R PER D.T. GARASIA, JUDICIAL MEMBER: THE ABOVE TITLED APPEALS HAVE BEEN PREFERRED BY THE DIFFERENT ASSESSEES AGAINST THE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS) [HEREINAFTER REFERRED TO AS THE CIT(A)] R ELEVANT TO VARIOUS ASSESSMENT YEARS. SINCE THE FACTS AND ISSUES INVOL VED THEREIN ARE IDENTICAL IN NATURE, HENCE THE SAME ARE TAKEN TOGET HER FOR DISPOSAL BY THIS COMMON ORDER. 2. DURING THE COURSE OF HEARING, IN ALL THESE APPEA LS IT WAS POINTED OUT BY THE ASSESSEE THAT ASSESSEE WAS UNABLE TO REM AIN PRESENT BEFORE THE LD. CIT(A). THE LD. CIT(A) HAS PASSED THE ORDE R IN ABSENCE OF ASSESSEE. THE LD. A.R. STATED BEFORE THE BENCH THA T LD. CIT(A) HAS PASSED THE ORDER WITHOUT AFFORDING REASONABLE OPPOR TUNITY OF BEING HEARD TO THE ASSESSEE, THEREFORE, THE ORDER PASSED BY THE LD. CIT(A) IS BAD IN LAW AND DESERVED TO BE QUASHED. 3. ON BEING ASKED, LD. D.R. HAS OBJECTED TO IT. 4. HAVING HEARD BOTH THE PARTIES AND LOOKING TO THE FACTS AND CIRCUMSTANCES OF THE CASE, I FIND THAT THE LD. CIT( A) HAS PASSED THE ORDER EX-PARTE. THEREFORE, IN THE INTEREST OF JUST ICE AND FAIRPLAY I RESTORE THESE MATTERS BACK TO THE FILE OF THE LD. C IT(A). THE ASSESSEE IS DIRECTED TO REMAIN PRESENT BEFORE THE LD. CIT(A) WITHIN TWO MONTHS FROM THE RECEIPT OF THIS ORDER. LD. CIT(A), THEREAFTER, IS DIRECTED TO GIVE THE REASONABLE OPPORTUNITY TO ASSE SSEE TO DEFEND HIS CASE AND PASS THE ORDER AS PER LAW. ITA NO.2848/M/2017 & ORS NUSRAT RASIWALA & ORS 4 5. IN THE RESULT, ALL THE APPEALS ARE ALLOWED FOR S TATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 08.01.2018. SD/- (D.T. GARASIA) JUDICIAL MEMBE R MUMBAI, DATED: 08.01.2018. * 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.