BHANUMATI MOHANLAL SAVLA, MUMBAI V. ASST CIT 32(1), MUMBAI

ITA 2538/MUM/2017

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 0042 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-06-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 12-06-2017
• Assessment Year: 2007-2008
• Appeal Filed On: 07-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B S BIST
• Assessee Lawyers: MADAN DEDHIA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH SMC, MUMBAI BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER ITA NO.2538/M/2017 ASSESSMENT YEAR: 2007-08 SMT. BHANUMATI MOHANLAL SAVLA, PLOT NO.97, SAI DARSHAN, 2 ND FLOOR, DAULAT NAGAR, ROAD NO.8, BORIVALI (E), MUMBAI 400 066 PAN: AAACD 1366K VS. ASSTT. COMMISSIONER OF INCOME TAX-32(1), ROOM NO.202, 2 ND FLOOR, C-11, PRATYAKSHA KAR BHAVAN, BANDRA KURLA COMPLEX, BANDRA (E), MUMBAI 400 051 (APPELLANT) (RESPONDENT) PRESENT FOR: ASSESSEE BY : SHRI MADAN DEDHIA, A.R. REVENUE BY : SHRI B.S. BIST, D.R. DATE OF HEARING : 12.06.2017 DATE OF PRONOUNCEMENT : 30.06.2017 O R D E R PER D.T. GARASIA, JUDICIAL MEMBER: THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSES SEE AGAINST THE ORDER DATED 17.01.2017 OF THE COMMISSIONER OF INCOME TAX (APPEALS) [HEREINAFTER REFERRED TO AS THE CIT(A)] RELEVANT TO ASSESSMENT Y EAR 2007-08. 2. DURING THE COURSE OF HEARING, AT THE OUTSET, THE LD. A.R. HAS FAIRLY CONCEDED THAT ASSESSEE DID NOT PURSUE THE APPEAL BE FORE THE LD. CIT(A), THEREFORE, NOW HE WANTED TO PURSUE THIS APPEAL BEFO RE THE LD. CIT(A). 3. THE LD. D.R. HAS NO OBJECTION, IF THE MATTER IS RESTORED TO LD. CIT(A) FOR FRESH HEARING. 4. THEREFORE, IN THE INTEREST OF JUSTICE, I RESTORE THIS MATTER BACK TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION AND LD. CI T(A) IS DIRECTED TO DECIDE ITA NO.2538/M/2017 SMT. BHANUMATI MOHANLAL SAVLA 2 THE APPEAL ON MERITS AFTER GIVING REASONABLE OPPORT UNITY OF HEARING TO THE ASSESSEE. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED . ORDER PRONOUNCED IN THE OPEN COURT ON 30.06.2017. SD/- (D.T. GARASIA) JUDICIAL MEMB ER MUMBAI, DATED: 30.06.2017. * 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.