MOHANLAL SETHIA, MUMBAI V. ITO 14(1)(4), MUMBAI

ITA 2399/MUM/2011

• Counselvise Citation: 239919914 RSA 2011
• Duration Of Justice: 9 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-01-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 25-03-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P C MAURYA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH B MUMBAI BEFORE SHRI B.R. MITTAL (JUDICIAL MEMBER) AND SHRI RAJENDRA SINGH (ACCOUNTANT MEMBER) ITA NO.2399 & 2400/MUM/2011 ASSESSMENT YEAR-2005-06 & 2007-08 SHRI MOHANLAL SETHIA, PROP. MOHANLAL & CO., 43, FANASWADI, 51, RELE BLDG., MUMBAI-400 002 PAN-AAYPS 4255K VS. THE ITO 14(1)(4), EARNEST HOUSE, NARIMAN POINT, MUMBAI-400 021 (APPELLANT) (RESPONDENT) ASSESSEE BY: NONE RESPONDENT BY: SHRI P.C. MAURYA DATE OF HEARING : 17.01.2012 DATE OF PRONOUNCEMENT: 17.01.2012 O R D E R PER BENCH : THESE TWO APPEALS ARE FILED BY ASSESSEE FOR ASSESS MENT YEARS 2005-06 & 2007-08 AGAINST EX-PARTE ORDERS OF LD. CIT(A) BOT H DT. 28.1.2011. 2. ONE OF THE GROUND TAKEN BY ASSESSEE IN BOTH APPE ALS ARE THAT EX- PARTE ORDER(S) PASSED BY LD. CIT(A) IS WITHOUT PROV IDING ADEQUATE OPPORTUNITY TO ASSESSEE. 3. AT THE TIME OF HEARING, NONE PRESENT ON BEHALF O F ASSESSEE. CONSIDERING THE ABOVE GROUND OF APPEALS AND ALSO SU BMISSION OF LD. DEPARTMENTAL REPRESENTATIVE, WE, IN THE INTEREST OF JUSTICE, SET ASIDE THE IMPUGNED ORDER(S) OF LD. CIT(A) AND RESTORE THE APP EALS TO HIM TO DECIDE THE SAME AFTER GIVING DUE OPPORTUNITY OF HEARING TO THE PARTIES AND CONSIDERING ITA NO. 2399 & 2400/M/2011 2 SUCH EVIDENCES AS MAY BE PLACED BEFORE HIM. WE MAY STATE THAT IF ASSESSEE FAILS TO COMPLY WITH THE NOTICES AND/OR TO CO-OPERA TE LD. CIT(A), LD. CIT(A) WILL BE AT LIBERTY TO DECIDE THE APPEALS ON THE BAS IS OF MATERIALS BEFORE HIM. HENCE GROUND NO. 1 IN BOTH APPEALS IS ALLOWED FOR S TATISTICAL PURPOSES. 4. IN THE OTHER GROUNDS OF APPEALS, ASSESSEE HAS DIS PUTED CONFIRMATION OF ADDITION MADE BY AO. SINCE WE HAVE RESTORED THE AP PEALS TO THE FILE OF LD. CIT(A) TO DECIDE ON MERITS AFTER GIVING DUE OPPORTU NITY OF HEARING TO THE PARTIES, WE DO NOT CONSIDER IT PRUDENT TO DECIDE OT HER GROUNDS OF APPEALS TAKEN BY ASSESSEE DISPUTING THE ADDITIONS AS CONFIR MED BY LD. CIT(A). 5. IN THE RESULT, BOTH APPEALS OF THE ASSESSEE ARE A LLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING I.E. ON 17 TH JANUARY, 2012. SD/- SD/- ( RAJENDRA SINGH) (B.R. MITTAL ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED 17 TH JANUARY, 2012 RJ COPY TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT-CONCERNED 4. THE CIT(A)-CONCERNED 5. THE DR B BENCH TRUE COPY BY ORDER ASSTT. REGISTRAR, I.T.A.T, MUMBAI