NIKHIL P. BHATIA, MUMBAI V. DCIT 12(2), MUMBAI

ITA 2559/MUM/2009

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 55234 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 4 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-09-2011
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Next Hearing Date: 10-06-2010
• Assessment Year: 2002-2003
• Appeal Filed On: 21-04-2009
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: P C MAURYA
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH B,MUMBAI BEFORE SHRI R.S. SYAL (AM) & SHRI VIJAY PAL RAO (J M) I.T.A.NO.2559/MUM/2009 (A.Y. 2002-03) SHRI NIKHIL P. BHATIA,2/12 PUSHPA VIHAR, OPP. COLABA POST OFFICE, MUMBAI-400 005. PAN: AACPB3965B VS. DY.COMMR. OF INCOME-TAX-12(2), AAYKAR BHAVAN, M.K. ROAD, MUMBAI-400 02. APPELLANT RESPONDENT APPELLANT BY SHRI VIPUL JOSHI. RESPONDENT BY SHRI P .C. MAURYA. DATE OF HEARING 07-09-2011 DATE OF PRONOUNCEMENT 09-09-2011 O R D E R PER R.S. SYAL, AM : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER PASSED BY THE CIT(A) ON 05-02-2009 IN RELATION TO ASSESSMENT YEAR 2002-03. 2. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. IT IS OBSERVED THAT THE LD. CIT(A) HAS PASSED THE EX PARTE ORDER QUA THE ASSESSEE ALBEIT ON MERITS. AFFIDAVIT FILED BY THE ASSESSEE HAS BE EN PLACED ON RECORD EXPLAINING THE REASONS FOR NON-APPEARANCE BEFORE TH E LD. CIT(A). WE ARE SATISFIED WITH THE REASONS FOR SUCH NON-APPEARANCE. UNDER THE SE CIRCUMSTANCES, WE ARE OF THE CONSIDERED OPINION THAT IT WOULD BE JUST AND FA IR IF THE IMPUGNED ORDER IS SET ASIDE AND THE MATTER IS RESTORED TO THE FILE OF TH E LD. CIT(A). WE ORDER ACCORDINGLY AND DIRECT HIM TO DECIDE THE APPEAL AFR ESH AFTER ALLOWING A REASONABLE ITA NO.2559/MUM/2009 NIKHIL P. BHATIA 2 OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. NEEDLES S TO SAY THE ASSESSEE WILL EXTEND FULL CO-OPERATION TO THE LD. FIRST APPELLATE AUTHORITY IN DISPOSING OF THE APPEAL. 3. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. ORDER PRONOUNCED ON THE 09TH DAY OF SEPTEMBER, 2 011. SD/- SD/- (VIJAY PAL RAO) (R.S. SYAL) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI: 09TH SEPTEMBER, 2011. NG: COPY TO : 1. ASSESSEE. 2. DEPARTMENT. 3 CIT(A)-XII,MUMBAI. 4 CIT-XII,MUMBAI. 5.DR,B BENCH,MUMBAI. .MASTER FILE. (TRUE COPY) BY ORDER, ASST.REGISTRAR, ITAT, MUMBAI. ITA NO.2559/MUM/2009 NIKHIL P. BHATIA 3 DETAILS DATE INITIALS DESIGN ATION 1. DRAFT DICTATED ON 07-09-11 SR.PS/ 2. DRAFT PLACED BEFORE AUTHOR 07-09-11 SR.PS/ 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/ 6. KEPT FOR PRONOUNCEMENT ON SR.PS/ 7. FILE SENT TO THE BENCH CLERK SR.PS/ 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 9. DATE ON WHICH FILE GOES TO THE AR 10. DATE OF DISPATCH OF ORDER *