MAMTA LALITKUMAR GOEL, MUMBAI V. ACIT 20(1), MUMBAI

ITA 2171/MUM/2015

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 1751 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 7 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-12-2016
• Appeal Filed By: Assessee
• Bench Allotted: I
• Assessment Year: 2005-2006
• Appeal Filed On: 13-04-2015
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCO ME TAX APPELLATE TRIBUNAL I BENCH, MUMBAI BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH , JUDICIAL MEMBER I.T.A. NO.2171/M/2015 (ASSESSMENT YEAR: 2005 - 2006) SMT. MAMTA LALITK UMAR GOEL, A - 903, LAKSHCHANDI HEIGHTS, NEAR GAGAN SHOPPING CENTRE, GOKULDHAM, GOREGAON (E), MUMBAI 400 063. / VS. ACIT - 20(1), MUMBAI. ./ PAN : ALWPG7691Q ( / APPELLANT) .. ( / RESPONDENT) I.T.A. NO. 2172 /M/2015 (ASSESSMENT YEAR: 2005 - 2006) MR. LALITKUMAR GOEL, A - 903, LAKSHCHANDI HEIGHTS, NEAR GAGAN SHOPPING CENTRE, GOKULDHAM, GOREGAON (E), MUMBAI 400 063. / VS. ACIT - 20(1), MUMBAI. ./ PAN : AAYPG7702K ( / APPELLANT) .. ( / RESPONDENT) / APPELLANT BY : SHRI BHUPENDRA SHAH / RESPONDENT BY : SHRI SAURABHKUMAR RAI, DR / DATE OF HEARING : 05.12 .2016 /DATE OF PRONOUNCEMENT : 05 .12 .2016 / O R D E R PER D. KARUNAKARA RAO, AM: THERE ARE TWO APPEALS UNDER CONSIDERATION. BOTH THESE APPEALS ARE FILED BY THE TWO DIFFERENT ASSESSEES FROM THE SAME FAMILY INVOLVING THE ASSESSMENT YEAR 2005 - 06. SINCE, THE ISSUES RAISED IN THESE APPEALS ARE IDENTICAL / INTER - CONNECTED, THEREFORE, FOR THE SAKE OF CONVENIENCE, THEY ARE CLUBBED, HEARD COMBINEDLY AND DISPOSED OFF IN THIS CONSOLIDATED ORDER. APPEAL WISE ADJUDICATION IS GIVEN IN THE FOLLOWING PARAS OF THIS ORDER. 2 2. AT THE OUTSET, LD COUNSEL FOR THE ASSESSEES BRIEFLY NARRATED THE FACTS OF THE CASE AND BROUGHT OUR ATTENTION TO THE ORDER OF THE CIT (A) AND MENTIONED THAT THE SAID ORDER WAS FINALIZED IN THE SPIRIT OF EX - PARTE ADJUDICATION. BRINGING OUR AT TENTION TO THE PARS 4 OF THE CIT (A)S ORDER, LD COUNSEL FOR THE ASSESSEE SUBMITTED THAT SHRI MANMOHAN AGARWAL, CONCERNED CHARTERED ACCOUNTANT (CA) OF THE ASSESSEE COULD NOT ATTEND ON 11.3.2015, WHICH LEAD TO THE DISMISSAL OF THE CERTAIN ISSUES RAISED IN T HE APPEALS. MENTIONING THAT THE SAID CA WAS SICK ON THE SAID DATE, RELYING ON THE MEDICAL CERTIFICATE, COPY OF WHICH IS FILED BEFORE US, LD COUNSEL FOR THE ASSESSEE PLEADED FOR REMANDING THE ISSUES RAISED IN BOTH THE APPEALS TO THE FILE OF THE CIT (A) FOR FRESH ADJUDICATION AND FOR WANT OF A SPEAKING ORDER ON ALL THE ISSUES RAISED IN THE SAID APPEALS. 3. ON HEARING BOTH THE PARTIES AND ON CONSIDERING THE PRAYER RAISED BY THE ASSESSEE BEFORE US, WE ARE OF THE OPINION, BOTH THE INSTANT APPEALS SHOULD BE REMA NDED TO THE FILE OF CIT (A) AS DESIRED BY THE LD COUNSEL FOR THE ASSESSEE. WE ORDER ACCORDINGLY. CIT (A) SHALL ADJUDICATE THE ISSUES ON MERITS AFTER AFFORDING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AS PER THE SET PRINCIPLES OF NATURAL JU STICE. CIT (A) IS ALSO DIRECTED TO PASS A SPEAKING ORDER IN ACCORDANCE WITH THE PROVISIONS OF SECTION 250(6) OF THE ACT. ASSESSEE IS ALSO DIRECTED TO ATTEND BEFORE THE CIT (A) AS AND WHEN HE CALLS WITHOUT FAIL. THUS, ALL THE GROUNDS RAISED IN BOTH THE A PPEALS ARE ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, BOTH THE APPEALS FILED BY THE ASSESSEES ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 0 5 T H DECEMBER, 2016. S D / - S D / - ( PAWAN SINGH ) (D. KARUNAKARA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; 05.12 .2016 . . ./ OKK , SR. PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 3 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - 4. / CIT 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE . //TRUE COPY// / BY ORDER, / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI