BAPUJI ENTEPARISES, MUMBAI V. ITO WD 1(3), THANE

ITA 2149/MUM/2017

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 9872 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-09-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 27-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N HEMALATHA
• Assessee Lawyers: KIRAN BHOSALE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH SMC, MUMBAI BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER ITA NO.2149/M/2017 ASSESSMENT YEAR: 2010-11 ITA NO.2150/M/2017 ASSESSMENT YEAR: 2009-10 M/S. BAPUJI ENTERPRISES, MR. BAPU AMRUTA KHARADE PROP. OF M/S. BAPUJI ENTERPRISES, FLAT NO.DA702, SILVER OAK CHS LTD., VASANT GARDEN, SWAPNA NAGARI, MULUND (W), MUMBAI PAN: ACXPK7034M VS. ITO WARD 1(3), THANE (APPELLANT) (RESPONDENT) PRESENT FOR: ASSESSEE BY : SHRI KIRAN BHOSALE, A.R. REVENUE BY : SMT. N. HEMALATHA, D.R. DATE OF HEARING : 07.08.2017 DATE OF PRONOUNCEMENT : 06.09.2017 O R D E R PER D.T. GARASIA, JUDICIAL MEMBER: THE ABOVE TITLED APPEALS HAVE BEEN PREFERRED BY TH E ASSESSEE AGAINST THE ORDER DATED 27.01.2017 OF THE COMMISSIONER OF INCOM E TAX (APPEALS) [HEREINAFTER REFERRED TO AS THE CIT(A)] RELEVANT TO ASSESSMENT YEARS 2010-11 & 2009-10. 2. AT THE OUTSET, DURING THE COURSE OF HEARING, THE LD. A.R. SUBMITTED THAT THE LD. CIT(A) HAS PASSED THE ORDER WITHOUT GIVING OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE DID NOT PRESENT BEFORE THE LD. CIT(A) AND VARIOUS OPPORTUNITIES WERE GRANTED. THEREFORE, IN ABSENCE OF ANY EXPLANATION BY THE ASSESSEE BEFORE THE LD. CIT(A), THE LD. CIT(A) HAS DISMISSED THE APPEALS. ITA NOS.2149 & 2150/M/2017 M/S. BAPUJI ENTERPRISES 2 NOW, THE ASSESSEE WANTED TO PURSUE THESE APPEALS. THEREFORE, LD. A.R. REQUESTED TO RESTORE THESE ISSUES BACK TO THE FILE OF ASSESSING OFFICER. 3. THE LD. D.R. HAS NO OBJECTION. 4. THEREFORE, I RESTORE THESE ISSUES BACK TO THE FI LE OF ASSESSING OFFICER. 5. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE ALLOWED BY WAY OF REMAND. ORDER PRONOUNCED IN THE OPEN COURT ON 06.09.2017. SD/- (D.T. GARASIA) JUDICIAL MEMB ER MUMBAI, DATED: 06.09.2017. * 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.