MS. LINI RADHAKRISHNAN, MUMBAI V. ITO - 26(2)(2), MUMBAI

ITA 2658/MUM/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 79382 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 3 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-07-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 05-04-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIKASH AGARWAL
• Assessee Lawyers: RONAK G DOSHI
• Keywords: Opportunity of being heard; Period of limitation

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL A B ENCH, MUMBAI . , !' , #$ %&'( , #) *+ # ' BEFORE SHRI D.MANMOHAN, VICE PRESIDENT AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ./ I.T.A. NO.2658/MUM/2013 ( , , , , / ASSESSMENT YEAR :2007-08 MS. LINI RADHAKRISHNAN, 29, AASIKANA CHEDDA NAGAR, CHEMBUR, MUMBAI-400 089 / VS. THE ITO-26(2)(2), SMT. K.G. MITTAL AYURVEDIC HOSPITAL BLDG., CHARNI ROAD, MUMBAI-400 002 +- #) ./ ./ ./ PAN/GIR NO. : ADLPR 6526J ( -0 / APPELLANT ) .. ( 12-0 / RESPONDENT ) -0 3 # / APPELLANT BY: SHRI RONAK G DOSHI 12-0 4 3 # / RESPONDENT BY: SHRI VIKASH AGARWAL 4 5) / DATE OF HEARING :09.07.2014 6, 4 5) / DATE OF PRONOUNCEMENT :09.07.2014 *#7 / O R D E R PER N.K. BILLAIYA, AM: THIS APPEAL BY THE ASSESSEE IS PREFERRED AGAINST T HE ORDER OF THE LD. CIT(A)-28, MUMBAI DT.13.02.2013 PERTAINING TO A.Y. 2007-08. 2. THE ASSESSEE HAS RAISED 5 SUBSTANTIVE GROUNDS OF APPEAL. VIDE GROUND NO. 1, THE ASSESSEE CLAIMS THAT THE LD. CIT( A) HAS ERRED IN NOT ADJUDICATING THE ADDITIONAL GROUND NO. 1 FILED BY T HE ASSESSEE QUESTIONING THE VALIDITY OF NOTICE ISSUED U/S. 143(2) OF THE AC T WHICH ACCORDING TO THE ITA NO. 2658/M/2013 2 ASSESSEE WAS BAD IN LAW AND VOID AB INITIO AS THE S AME WAS ISSUED AFTER THE PERIOD OF LIMITATION. 3. WE HAVE CAREFULLY PERUSED THE ORDERS. WE FIND T HAT THE ASSESSEE HAS RAISED ADDITIONAL GROUND BEFORE THE LD. CIT(A). WE ALSO FIND THAT THE ASSESSEE HAS EXTENSIVELY ARGUED IN THIS MATTER THRO UGH WRITTEN SUBMISSIONS MADE BEFORE THE LD. CIT(A) WHICH ARE PL ACED BEFORE US AT PAGES 1 TO 10 OF THE PAPER BOOK. 4. A PERUSAL OF THE ORDER OF THE LD. CIT(A) SHOWS T HAT THE LD. CIT(A) HAS NOT DECIDED THIS GROUND TAKEN BY THE ASSESSEE BEFORE HIM. THEREFORE, IN THE INTEREST OF JUSTICE AND FAIR PLAY, WE SET AS IDE THE ORDER OF THE LD. CIT(A). THE LD. CIT(A) IS DIRECTED TO DECIDE THE A PPEAL AFRESH TAKING INTO CONSIDERATION THE ADDITIONAL GROUND RAISED BY THE ASSESSEE AND THEREAFTER DECIDE ALL GRIEVANCES RAISED BY THE ASSE SSEE BEFORE HIM AFRESH AFTER GIVING REASONABLE AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5. AS WE HAVE SET ASIDE THE ENTIRE ORDER BACK TO TH E FILE OF THE LD. CIT(A), WE DO NOT FIND IT NECESSARY TO DECIDE OTHER GROUNDS OF APPEAL. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING ON 9 TH JULY, 2014. SD/- SD/- (D.MANMOHAN ) (N.K. BILLAIYA) !' /VICE PRESIDENT #) *+ / ACCOUNTANT MEMBER MUMBAI; 8* DATED : 09.07.2014 . . ./ RJ , SR. PS ITA NO. 2658/M/2013 3 *#7 *#7 *#7 *#7 4 44 4 15% 15% 15% 15% 9#%,5 9#%,5 9#%,5 9#%,5 / COPY OF THE ORDER FORWARDED TO : 1. -0 / THE APPELLANT 2. 12-0 / THE RESPONDENT. 3. : ( ) / THE CIT(A)- 4. : / CIT 5. %;< 15 , , / DR, ITAT, MUMBAI 6. < = / GUARD FILE. *#7 *#7 *#7 *#7 / BY ORDER, 2%5 15 //TRUE COPY// / . . . . (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI