M/S. M.K.ENTERPRISES, THANE V. A.C.I.T.CIR.-1, THANE

ITA 2783/MUM/2009

• Counselvise Citation: [2010] 135 COUNSELVISE.COM (IT) 4779 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 4 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-09-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I
• Next Hearing Date: 07-09-2010
• Assessment Year: 2005-2006
• Appeal Filed On: 01-05-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHANDRA SHEKAR DASHSR
• Assessee Lawyers: BIMAL SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI I BENCH, MUMBAI BEFORE S/SHRI N.V.VASUDEVAN, JM & PRAMOD KUMAR, AM ITA NO.2783 /MUM/2009 ASSESSMENT YEAR:2005-06 M.K.ENTERPRISES, V. THE A.C.I.T. CIRCLE-1, 1 ST FLOOR, KONARK TOWER, OPP. THANE (W), THANE. SAI BABA TEMPLE, GHANTALI, THANE(W), THANE. PA NO.AAKFM 0932 H DATE OF HEARING : 19.8.2010 (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI BIMAL SHAH RESPONDENT BY : SHRI CHANDRA SHEKAR DASH(SR.AR O R D E R PER PRAMOD KUMAR: THIS IS AN APPEAL FILED BY THE ASSESSEE AND IS DIRE CTED AGAINST THE ORDER DATED 19 TH FEBRUARY, 2009 PASSED BY THE COMMISSIONER OF INCO ME TAX-1 U/S.263 OF THE I.T.ACT, 1961 IN THE MATTER OF ASSESSMENT U/S.143(3 ) OF THE I.T.ACT FOR THE ASSESSMENT YEAR 2005-06. 2. TO ADJUDICATE THIS APPEAL, IT IS SUFFICIENT TO T AKE NOTE OF THE FACT THAT THE IMPUGNED ORDER WAS PASSED EXPARTE -QUA-ASSESSEE. IN THE IMPUGNED ORDER, THE COMMISSI ONER HAS OBSERVED THAT THE MATTER WAS FIXED FOR HEARING ON 1 5.1.2009 BUT ON THE SAID DATE, THE ASSESSEE SOUGHT ADJOURNMENT FOR THE 2 ND WEEK OF FEBRUARY, 2009. AS NOTED BY THE COMMISSIONER, VIDE HIS LETTER DATED 5.2.2009, THE A SSESSEE WAS ASKED TO PRESENT ITS CASE ON 12.2.2009 OR 13.2.2009 BUT THE ASSESSEE DID NOT COMPLY WITH THE SAID NOTICE. IT WAS, IN THIS BACKDROP, THAT THE COMMISSIONER PROCE EDED TO PASS THE IMPUGNED REVISION ORDER EXPARTE-QUA-ASSESSEE. 3. SHRI BIMAL SHAH, LD COUNSEL FOR THE ASSESSEE SUB MITS THAT THE ASSESSEE HAD NOT RECEIVED ANY NOTICE OF HEARING FOR 12.2.2009 OR 13. 2.2009. HE PRAYS THAT THE ASSESSEE MAY BE GIVEN AN OPPORTUNITY FOR HEARING. WITHOUT P REJUDICE TO THIS ARGUMENTS, LD ITA NO.2783/M/09 M.K.ENTERPRISES 2 COUNSEL ALSO PRAYS THAT, ON MERITS OF THE CASE, FOR THE REASONS STATED NOW, ARE NOT NECESSARY TO BE EXAMINED. 4. SHRI CHANDRA SHEKHAR DASH, LD D.R. DOES NOT OBJE CT TO THE MATTER BEING REMITTED TO THE FILE OF THE COMMISSIONER FOR FRESH ADJUDICAT ION AFTER GIVING ANOTHER OPPORTUNITY OF HEARING TO THE ASSESSEE. 5. IN VIEW OF ABOVE AND AS AGREED TO BY THE PARTIES , WE HEREBY REMIT THE MATTER BACK TO THE FILE OF LD COMMISSIONER FOR FRESH ADJUD ICATION AFTER GIVING THE ASSESSEE A FAIR AND REASONABLE OPPORTUNITY OF HEARING. WHILE ADJUD ICATING THE MATTER AFRESH, THE COMMISSIONER WILL DEAL WITH ALL THE CONTENTIONS OF THE ASSESSEE BY WAY OF A SPEAKING ORDER IN ACCORDANCE WITH LAW. WITH THESE DIRECTIO NS, THE MATTER IS REMITTED TO THE FILE OF THE COMMISSIONER. 6. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS T REATED AS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON THIS 9 TH SEPTEMBER, 2010. SD/- SD/- (N.V.VASUDEVAN) (PRAMOD KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI; 9 TH SEPTEMBER, 2010. PARIDA COPY FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. COMMISSIONER OF INCOME TAX,1 MUMBAI 4. THE ADDL. CIT RANGE-1, THANE 5. DEPARTMENTAL REPRESENTATIVE, I BENCH, ITAT, MUM BAI 6. GUARD FILE TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, MUMBAI. ITA NO.2783/M/09 M.K.ENTERPRISES 3