VIJAYA GTB PROJECTS PVT. LTD., MUMBAI V. DCIT CIR. 7(3), MUMBAI

ITA 2573/MUM/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 1745 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-09-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2008-2009
• Appeal Filed On: 07-04-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL F BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI PAWAN SINGH, JM I.T.A. NO.2573/MUM/2016 ( ASSESSMENT YEAR: 2008 - 09 ) VIJAYA GTB PROJECTS PRIVATE LIMITED NO. 477, BABYLON BUILDING, ADENWALA ROAD, MATUNGA (CENTR AL), MUMBAI - 400 019 VS. DCIT, CIRCLE 7(3), AAYAKAR BHAVAN, MUMBAI PAN/GIR NO. AACCV 2656 G ( APPELLANT ) : ( RESPONDENT ) & I.T.A. NO. 2574 & 2575 /MUM/2016 (ASSESSMENT YEAR: 2009 - 10 & 2008 - 09 ) VIJAYA ABHYUDAYA PROJECTS PRIVATE LIMITED NO. 477, BABY LON BUILDING, ADENWALA ROAD, MATUNGA (CENTRAL), MUMBAI - 400 019 VS. DCIT, CIRCLE 7(3), AAYAKAR BHAVAN, MUMBAI PAN/GIR NO. AACCV 2444G ( APPELLANT ) : ( RESPONDENT ) APPELLANT BY : SHRI NADEEM LASANI RESPONDENT BY : SHRI RAJIV GUBGOTRA DATE OF HEA RING : 04.09.2018 DATE OF PRONOUNCEMENT : 07.09 .2018 O R D E R PER S HAMIM YAHYA, A. M.: THESE ARE A PPEAL S BY THE TWO ASSESSEE S AGAINST THE RESPECTIVE O RDER BY THE LEAR N ED COMMISSIONER OF INCOME TAX (APPEALS) (LD.CIT(A) FOR SHORT) FOR THE CONCERNE D ASSESSMENT YEARS ( A.Y. FOR SHORT), WHEREIN THE LD. CIT ( A ) HAS DISMISSED THE APPEAL S UMMARILY WITHOUT PASSING A SPEAKING ORDER DUE TO NON PROSECUTION BY THE ASSESSEE . 2 ITA NO. 2573 TO 2575/MUM/2016 2. UPON HEARING BOTH THE COUNSEL AND PERUSING THE RECORDS WE FIND THAT IT IS INCUMBEN T UPON THE L D. CIT(A) TO PASS AN ORDER ON THE MERITS OF THE CASE AND NOT DISMISSED THE APPEAL FOR NON - PROSECUTION. 3. FOR THIS PROPOSITIO N, WE PLACE RE LIANCE UPON FOLLOWING CASE LAWS: 1. CIT VS PREMKUMAR ARJUNDAS LUTHRA (HUF) (2017} 154 DTR (BOM ) 302 2 . CIT VS S CHENNIAPPA MUDALIAR(1969)74 ITR 1(SC) ACCORDINGLY IN THE INTEREST OF JUSTICE WE RE MIT THE ISSUE RAISED IN THE APPEAL TO THE FILE OF THE LD. CIT(A). THE LD. CIT(A) IS DIRECTED TO CONSIDER THE ISSUE AFRESH AND PASS AN ORDER ON THE MERI TS OF THE CASE AFTER GIVING THE ASSESSEE PROPER OPPORTUNITY OF BEING HEARD. 4. THE L EARNED COUNSEL OF THE ASSESSEE HAS ALSO GIVEN UNDERTAKING THAT HE SHALL APPEAR BEFORE THE L D. CIT (A) SUO MOTTO WITHIN TWO MONTHS OF THIS ORDER TO CANVAS THE APPEAL. 5. I N THE RESULT , TH E S E APPEAL S BY THE ASSESSEE S STAND ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 07.09.2018 SD/ - SD/ - ( PAWAN SINGH ) (S HAMIM YAHYA) J UDICIAL MEMBER A CCOUNTANT MEMBER MUMBAI ; DATED : 07.09.2018 ROSHANI , SR. PS 3 ITA NO. 2573 TO 2575/MUM/2016 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. CIT - CONCERNED 5. DR, ITAT, MUMBAI 6. GUARD F ILE BY ORDER, (DY./ASSTT. REGISTRAR) ITAT, MUMBAI