ANITA SARKAR, MUMBAI V. ITO 17(2)(1), MUMBAI

ITA 2029/MUM/2010

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 1409 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-07-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 05-07-2010
• Assessment Year: 2005-2006
• Appeal Filed On: 12-03-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K SINGH
• Assessee Lawyers: S S PHADKAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL 'SMC' BENCH, MUMBAI BEFORE SHRI A.L. GEHLOT, ACCOUNTANT MEMBER ITA NO. 2029/MUM/2010 (ASSESSMENT YEAR: 2005-06) MS. ANITA SARKAR INCOME TAX OFFICER - 17(2)(1) 205, ARADHANA, G.D. AMBEKAR BANDRA KURLA COMPLEX MARG, MUMBAI 400031 VS. BANDRA, MUMBAI 400051 PAN - ADFPS 2577 J APPELLANT RESPONDENT APPELLANT BY: SHRI S.S. PHADKAR RESPONDENT BY: SHRI S.K. SINGH O R D E R PER A.L. GEHLOT, A.M. THIS APPEAL BY THE ASSESSEE IS AGAINST THE ORDER OF THE CIT(A)- 29, MUMBAI DATED 02.12.2009. 2. THE GROUNDS RAISED IN THIS APPEAL ARE THAT THE CIT( A) ERRED IN PASSING EXPARTE ORDER ON THE GROUND THAT THE ASSESSEE IS NO T INTERESTED IN PROSECUTION OF THE APPEAL. 3. THE CIT(A) FIXED THE CASE FOR HEARING ON VARIOUS DA TES BUT NOBODY WAS PRESENT ON THE DATES OF HEARING. THE LAST NOTICE FI XING THE CASE FOR HEARING ON 15 TH DECEMBER 2009 WAS RETURNED BACK UNSERVED. THE CIT( A) CONFIRMED THE ORDER OF THE A.O. OBSERVING THAT THE ASSESSEE IS NO T INTERESTED IN PROSECUTION OF THE APPEAL. 4. I HEARD REPRESENTATIVES OF BOTH THE PARTIES. 5. SECTION 250(6) REQUIRES THAT THE ORDER OF THE CIT(A ) DISPOSING OFF THE APPEAL SHALL BE IN WRITING AND SHALL STATE THE POIN TS FOR DETERMINATION, THE DECISION THEREON AND THE REASON FOR THE DECISION. I N FIND THAT THE ORDER OF THE CIT(A) IS NOT IN ACCORDANCE WITH SECTION 250(6). TH EREFORE, I FIND IT PROPER TO SEND BACK THIS APPEAL TO THE FILE OF THE CIT(A) WIT H THE DIRECTION TO DECIDE THE ITA NO. 2029/MUM/2010 MS. ANITA SARKAR 2 ISSUE AFRESH IN ACCORDANCE WITH THE LAW, SECTION 25 0(6) OF THE ACT AFTER PROVIDING REASONABLE OPPORTUNITY OF HEARING TO BOTH THE SIDES. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FO R STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 5 TH JULY 2010. SD/- (A.L. GEHLOT) ACCOUNTANT MEMBER MUMBAI, DATED: 5 TH JULY 2010 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) XXIX, MUMBAI 4. THE CIT XVII, MUMBAI CITY 5. THE DR, SMC BENCH, ITAT, MUMBAI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI N.P.