JAYKAY FINHOLDING ( INDIA) LTD, MUMBAI V. ITO 1(2)(1), MUMBAI

ITA 2329/MUM/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 8716 (ITAT-MUMBAI)
• Duration Of Justice: 10 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-01-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I
• Assessment Year: 2006-2007
• Appeal Filed On: 24-03-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PITAMBER DAS JT
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI I BENCH BEFORE SHRI D.K.AGARWAL, JUDICIAL MEMBER & SHRI T.R.SOOD, ACCOUNTANT MEMBER I.T.A.NO.2329/MUM/2010 A.Y 2006-07 JAYKAY FINHOLDING (INDIA) PRIVATE LIMITED, ONE INDIABULLS CENTRE, 13 TH FLOOR, 841 SENAPATI BAPAT MARG, ELPHINSTONE ROAD, MUMBAI 400 013. PAN: AAAC7 7140 H VS. THE INCOME TAX OFFICER, WARD 1-(2)(1), MUMBAI. (APPELLANT) (RESPONDENT) APPELLANT BY : MR. NIMESH VORA. RESPONDENT BY : MR. PITAMBER DAS (JT. CIT) O R D E R PER T.R.SOOD, AM: IN THIS APPEAL VARIOUS GROUNDS HAVE BEEN RAISED BY THE ASSESSEE. 2. THE LD. COUNSEL OF THE ASSESSEE SUBMITTED THAT C IT[A] HAS PASSED AN ORDER ON AN EX PARTE BASIS FOR NON ATTEND ANCE. IT WAS POINTED OUT THAT THE AUTHORISED REPRESENTATIVE ATTE NDED ON 15 TH OCTOBER, 2009 AND SOUGHT FOR AN ADJOURNMENT. IT WAS POINTED OUT THAT THE CASE WAS ADJOURNED FURTHER AND THE CASE WAS FIX ED ULTIMATELY ON 26-11-2009. ON THOSE DAYS, MR. M.P.LOHIA WHO WAS TO ATTEND THIS MATTER, HAS TO GO ON LEAVE SUDDENLY AND, THEREFORE, THE MATTER COULD NOT BE ATTENDED. IN THIS REGARD, AN AFFIDAVIT OF MR . FELIX FERNANDEZ HAS ALSO BEEN FILED ON RECORD. IT WAS SUBMITTED THAT A LENIENT VIEW MAY BE TAKEN AND ONE MORE OPPORTUNITY MAY BE GRANTED TO TH E ASSESSEE. 2 3. ON THE OTHER HAND, LD. DR RELIED ON THE ORDER OF THE CIT[A]. 4. AFTER CONSIDERING THE SUBMISSIONS CAREFULLY, WE FIND THAT PROPER REPRESENTATION COULD NOT BE MADE BECAUSE OF THE REA SON BEYOND THE CONTROL OF THE AUTHORISED REPRESENTATIVE. BUT THE A SSESSEE SHOULD NOT SUFFER AT THE SAME TIME. THEREFORE, WE SET ASIDE TH E ORDER OF THE LD. CIT[A] AND REMIT THE MATTER BACK TO HIS FILE WITH A DIRECTION TO RE- EXAMINE THE ISSUE AFTER PROVING AN ADEQUATE OPPORTU NITY OF BEING HEARD TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTE D TO BE MORE CAREFUL AND SHALL MAKE FIRM ARRANGEMENTS PERTAINING TO THE PROCEEDINGS ON THE NEXT HEARING. 5. IN THE RESULT, APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 28 TH DAY OF JANUARY, 2011. SD/- SD/- (D.K.AGARWAL) (T.R.SOOD) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI: 28 TH JANUARY, 2011. P/-*