ASHOK M ZAVERI, MUMBAI V. ITO 16(3)94), MUMBAI

ITA 235/MUM/2010

• Counselvise Citation: 23519914 RSA 2010
• Duration Of Justice: 2 year(s) 3 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-04-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 23-04-2012
• Assessment Year: 2005-2006
• Appeal Filed On: 11-01-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V V SHASTRI
• Assessee Lawyers: MAYUR A SHAH
• Keywords: Opportunity of being heard; Principle of natural justice; Additional evidence

Judgement Text

IN THE INCOME TAX APPELLATE TRIB UNAL MUMBAI BENCHES A, MUMBAI BEFORE SHRI R.S.SYAL, AM AND SHRI S.S.GODARA, JM ITA NO.235/MUM/2010 : ASST. YEAR 2005-2006 SHRI ASHOK M.ZAVERI 112-A, PANCHRATNA MAMA PARMANAND MARG MUMBAI 400 004. PAN : AAAPZ0928L. THE INCOME TAX OFFICER WARD 16(3)(4) MUMBAI. (APPELLANT) VS. (RESPONDENT) APPELLANT BY : SHRI MAYUR A.SHAH RESPONDENT BY : SHRI V.V.SHASTRI DATE OF HEARING : 23.04.2012 DATE OF PRONOUNCEMENT : 25.04.2012 O R D E R PER R.S.SYAL, AM : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE COMMISSIONER OF INCOME-TAX (APPEALS) ON 10 TH DECEMBER, 2009 IN RELATION TO THE ASSESSMENT YEAR 2005-2006. 2. FIRST GROUND IS AGAINST THE VIOLATION OF PRINCIP LES OF NATURAL JUSTICE. 3. AT THE VERY OUTSET THE LEARNED COUNSEL FOR THE A SSESSEE CONTENDED THAT BOTH THE LOWER AUTHORITIES FAILED TO PROVIDE ADEQUA TE OPPORTUNITY TO THE ASSESSEE IN RESPECT OF THE ADDITIONS SO MADE AND SUSTAINED. THE LEARNED AR SUBMITTED THAT THE ASSESSEE FILED CERTAIN EVIDENCE BEFORE THE AUTHORITIES, WHICH THEY FAILED TO CONSIDER AND PROCEEDED TO SUSTAIN ADDITION WITHO UT TAKING INTO ACCOUNT SUCH ADDITIONAL EVIDENCE. IT WAS, THEREFORE, PRAYED THAT THE MATTER MAY BE RESTORED TO THE FILE OF A.O. FOR A FRESH DECISION. NO SERIOUS O BJECTION WAS TAKEN BY THE LEARNED DEPARTMENTAL REPRESENTATIVE. ITA NO.235/MUM/2010 SHRI ASHOK M.ZAVERI. 2 4. IN VIEW OF THE FOREGOING DISCUSSION AND THE RIVA L BUT COMMISSION SUBMISSIONS MADE BEFORE US, WE ARE OF THE CONSIDERE D OPINION THAT THE ENDS OF JUSTICE WILL MEET ADEQUATELY IF THE IMPUGNED ORDER IS SET ASIDE THE MATTER IS RESTORED TO THE FILE OF A.O. WE ORDER ACCORDINGLY A ND DIRECT HIM TO MAKE THE ASSESSMENT AFRESH AS PER LAW AFTER ALLOWING A REASO NABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. NEEDLESS TO SAY THE ASSESSEE WILL BE AT LIBERTY TO LEAD ANY EVIDENCE IN HIS DEFENSE, WHICH WILL BE CONSIDERED B Y THE ASSESSING OFFICER IN RIGHT PERSPECTIVE. 5. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. ORDER PRONOUNCED ON THIS 25 TH DAY OF APRIL, 2012. SD/- SD/- (S.S.GODARA) (R.S.SYAL) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI : 25 TH APRIL, 2012. DEVDAS* COPY TO : 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT CONCERNED 4. THE CIT(A) - XXVII, MUMBAI 5. THE DR/ITAT, MUMBAI. 6. GUARD FILE. TRUE COPY. BY ORDER ASSISTANT REGISTRAR, ITAT, MUMBAI.