SHRI. KETAN S. BHOLA, MUMBAI V. ACIT CENTRAL CIRCLE-13, MUMBAI

ITA 2852/MUM/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 1902 (ITAT-MUMBAI)
• Duration Of Justice: 11 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-04-2010
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: G
• Next Hearing Date: 21-04-2010
• Assessment Year: 2006-2007
• Appeal Filed On: 04-05-2009
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: D SONGATE
• Assessee Lawyers: A K GHOSH
• Keywords: Opportunity of being heard; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH G ,MUMBAI BEFORE SHRI R.S. SYAL (AM) & SHRI VIJAY PAL RAO (J M) I.T.A.NO. 2852/MUM/2009 (A.Y. 2006-07)) SHRI KETAN S. BHOLA, 42, SHIV TIRTH-I, BHULABHAI DESAI RD., MUMBAI-400 026. PAN:AABPB5994K. VS. ASSTT. COMMR. OF INCOME-TAX, CENT.CIRCLE-13, MUMBAI. APPELLANT RESPONDENT APPELLANT BY SHR I A.K. GHOSH. RESPONDENT BY SHRI D . SONGATE. O R D E R PER R.S. SYAL, AM : THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDER PASSED BY THE CIT(A) ON 25-03-2009 IN RELATION TO THE ASSTT. YEAR 2006 -07. 2. THE ONLY ISSUE RAISED IN THIS APPEAL IS AGAINST THE SUSTENANCE OF DISALLOWANCE OF EXPENSES OF RS.1,48,912/-. 3. THE FACTS OF THIS ISSUE ARE THAT THE ASSESSEE RE CEIVED CONDUCTING CHARGES OF RS.2,00,000/- AGAINST WHICH HE CLAIMED DEDUCTION OF RS.1,48,192/-. THE AO MADE DISALLOWANCE ON THE BASIS OF HIS VIEW TAKEN IN EARLIER YEARS. THE LD. CIT(A) UPHELD THE ADDITION. 4. AFTER CONSIDERING THE RIVAL SUBMISSIONS AND PERU SING THE RELEVANT MATERIAL ON RECORD, WE FIND THAT ASSESSMENT YEAR 2004-05 CAM E UP FOR ADJUDICATION BEFORE THE TRIBUNAL IN ITA NO.1329/MUM/08. COPY OF THE SAI D ORDER DATED 29-10-2009 PASSED IN THE ASSESSEES OWN CASE IS AVAILABLE ON R ECORD, AS PER WHICH THE TRIBUNAL RESTORED SIMILAR MATTER TO THE FILE OF AO FOR FRESH ADJUDICATION. THE FACTS ITA 2852/M/009 KETAN BHOLA 2 AND CIRCUMSTANCES IN THE INSTANT YEAR, BEING SIMIL AR TO THOSE OF EARLIER YEARS, RESPECTFULLY FOLLOWING THE PRECEDENT, WE SET ASIDE THE IMPUGNED ORDER ON THIS ISSUE AND REMIT THE MATTER BACK TO THE FILE OF AO F OR DE NOVO ADJUDICATION IN THE LIGHT OF THE AFORESAID ORDER OF THE TRIBUNAL. NEEDL ESS TO SAY THE ASSESSEE SHALL BE ALLOWED A REASONABLE OPPORTUNITY OF BEING HEARD IN THE FRESH PROCEEDINGS. 5. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. ORDER PRONOUNCED ON THE 30TH DAY OF APRIL, 2010 . SD/- SD/- (VIJAY PAL RAO) (R.S. SYAL) JUDICIAL MEMBER ACCOUNTANT MEMBER * MUMBAI:30TH APRIL , 2010 NG: COPY TO : 1. ASSESSEE. 2.DEPARTMENT. 3 CIT(A), CENTRAL-VII,MUMBAI. 4 CIT, CENTRAL-1,MUMBAI. 5.DR,G BENCH,MUMBAI. 6.GUARD FILE. (TRUE COPY) BY ORDER, NG: ASST.REGISTRAR, ITAT, MUMBAI. ITA 2852/M/009 KETAN BHOLA 3 DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON 21-4-2010 SR.PS/ 2 DRAFT PLACED BEFORE AUTHOR 22-4-2010 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 OF DISPATCH OF ORDER