KRISHNAMURTHY RAJAGOPALAN, MUMBAI V. ITO 24(3)(1), MUMBAI

ITA 2718/MUM/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 7660 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 11 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2009-2010
• Appeal Filed On: 13-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: A L SHARMA
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL H BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA , ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH , JUDICIAL MEMBER ITA NO. 2718/MUM/2017 (ASSESSMENT YEAR: 2009 - 10 ) SHRI KRISHNAMURTHY RAJAGOPALAN 402, SIDDHIVINAYAK BANGUR NAGAR GOREGAON (W) MUMBAI 400 090 PAN NO:ABBPR1868D . APPELLANT V/S ITO 24(3)(1) MUMBAI . RESPONDENT ASSESSEE BY : SHRI. A.L. SHARMA REVENUE BY : SHRI. MANOJ KUMAR SINGH DATE OF HEARING 02/04/2019 DATE OF ORDER - 03 / 04 /2 01 9 O R D E R PER: SHAMIM YAHYA , JM THIS IS AN APPEAL BY THE ASSESSEE DI RECTED AGAINST ORDER OF LD. CIT( A ) - 42, MUMBAI DATED 10/11/2016 PERTAINING TO ASSESSMENT YEAR 2009 - 10 , WHEREIN LEARNED CIT(A) HAS DISMISSED THE APPEAL PRIMARILY FOR NON - PROSECUTION. 2 ITA NO.2718/MUM/2017 SHRI KRISHNAMURTHY RAJ A GOPALAN 2. UPON HEARING BOTH THE COUNSEL AND PERUSED THE RECORDS WE FIND THAT IT IS INCUMBENT UPON THE LEARNED CIT(A) TO PASS AN ORDER ON THE MER ITS OF THE CASE AND NOT DISMISS T HE APPEAL FOR NON - PROSECUTION. 3. FOR THIS PROPOSITION , WE PLACE RELIANCE UPON FOLLOWING CASE LAWS. 1. C I T VS PREMKUMAR ARJUNDAS LUTHRA (HUF) (2017) 154 DTR (BOM)302 2. CIT VS S CH ENNIAPPA MUDALIAR(1969}74 ITR 1( SC) 4. ACCORDINGLY IN THE INTEREST OF JUSTICE , WE REMIT THE ISSUE RAISED IN THE APPE AL THE FILE OF THE LEARNED CIT( A ). LEARNED CIT( A ) IS DIRECTED TO CONSIDER THE ISSUE AFRESH AND PASS AN ORDER ON THE MERITS OF THE CASE AFTER GIVING THE ASSESSEE PROPER OPPORTUNITY OF BEING HEARD. 5. IN THE RESULT THIS APPEAL BY THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 0 3 / 0 4 /2019 S D / - S D / - AMARJIT SINGH SHAMIM YAHYA JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 0 3 / 0 4 /2019 3 ITA NO.2718/MUM/2017 SHRI KRISHNAMURTHY RAJ A GOPALAN COPY OF THE ORDER FORWARDED TO : ( 1 ) THE ASSESSEE; ( 2 ) THE REVENUE; ( 3 ) THE CIT(A); ( 4 ) THE CIT, MUMBAI CITY CONCERNED; ( 5 ) THE DR, ITAT, MUMBAI; ( 6 ) GUARD FILE. BY ORDER KARUNA SR. PRIVATE SECRETARY (DY./ASSTT.REGISTRAR) ITAT, MUMBAI