LAUKIK DEVELOPERS, MUMBAI V. ITO WD 1(4), MUMBAI

ITA 2861/MUM/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 7853 (ITAT-MUMBAI)
• Duration Of Justice: 11 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-03-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 12-04-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P SINGH
• Assessee Lawyers: SUBODH RATNAPARKHI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH A, MUMBAI BEFORE SHRI S.V. MEHROTRA, A.M. AND SHRI V. DURGA R AO, J.M. ITA NO. 2861/MUM/2010 ASSESSMENT YEAR: 2006-07 M/S LAUKIK DEVELOPERS, APPELLANT 3, SHUBHJYOT, NEAR GHANTALI MANDIR, GHANTALI ROAD, THANE (W), - 400 602. VS. INCOME-TAX OFFICER, RESPONDENT WARD 1(4), THANE APPELLANT BY : MR. SUBODH RATNAPARKHI RESPONDENT BY : MR. O.P. SINGH . ORDER PER V. DURGA RAO, J.M.: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF CIT(A)- II, THANE PASSED ON 25/12/2009 FOR THE ASSE SSMENT YEAR 2006-07. 2. IN THE PRELIMINARY GROUND THE ASSESSEE PRAYS FOR SETTING ASIDE THE ORDER OF CIT(A) AS THE ASSESSEE NEVER RECEIVED ANY NOTICE OF APPEAL HEARING AND HENCE COULD NOT ATTEND THE APPEAL HEARI NGS ON THE GIVEN DATES AND THUS THE ASSESSEE HAD A VALID REASON FOR NON-ATTENDANCE BEFORE THE CIT(A). 3. BRIEFLY THE FACTS OF THE CASE ARE THAT THE ASSES SEE FIRM HAD FILED ITS RETURN OF INCOME ON 20 TH OCTOBER, 2006 SHOWING NIL INCOME AFTER CLAIMING A DEDUCTION OF RS. 25,29,620/- U/S 80IB(10 ) OF THE ACT. THE ITA NO. 2861/MUM/09 LAUKIK DEVELOPERS 2 ASSESSING OFFICER DISALLOWED THE SAID CLAIM OF DEDU CTION. ON APPEAL, THE CIT(A) PASSED AN EX-PARTE ORDER DISMISSING THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION. AGGRIEVED BY THE ORDE R OF THE CIT(A), THE ASSESSEE CARRIED THE MATTER IN APPEAL BEFORE THE CI T(A). 4. BEFORE US, THE LEARNED COUNSEL FOR THE ASSESSEE HAS CANVASSED THAT THE ASSESSEE NEVER RECEIVED ANY NOTICE OF APPE AL HEARING, THEREFORE, UNABLE TO ATTEND THE APPEAL HEARINGS ON THE GIVEN DATES. THE LEARNED COUNSEL FOR THE ASSESSEE CONTENDED THAT THE ASSESSEE HAD A VALID REASON FOR NON ATTENDANCE BEFORE THE CIT(A) . TO THIS EFFECT, THE ASSESSEE HAS FILED AN AFFIDAVIT, WHEREIN IT WAS AFF IRMED AS UNDER:- 1. THAT WE HAVE NOT RECEIVED ANY OF THE NOTICES OF INFORMATION FROM THE OFFICE OF THE HON. COMMISSIONER OF INCOME TAX (A) II, THANE, REGARDING THE HEARINGS IN CONNECTION WITH OU R APPEAL FOR THE AY 2006-07 BEARING APPEAL NO. THN/CIT(A) II/WD.1(4)/THN/167/2008-09, AS MENTIONED IN THE ORD ER OF THE HON. COMMISSIONER OF INCOME TAX (APPEALS) II, THA NE DATED 25/12/2009 FOR THE SAID AY 2006-07. 2. WE FURTHER STATE THAT IN CASE WOULD HAVE BEEN AW ARE OF THE DATE OF HEARING OF THE APPEAL THEN WE WOULD HAVE DE FINITELY ATTENDED THE HEARING ON THE GIVEN DATE AND TIME. 3. WE REAFFIRM, ON OATH THAT NONE OF THE NOTICES FO R HEARING OF OUR ABOVE APPEAL WERE RECEIVED BY US AND HENCE WE C OULD NOT ATTEND THE HEARINGS STATED TO HAVE BEEN FIXED BY TH E HON.COMMISSIONER OF INCOME TAX (APPEALS) II, THAN E. 5. AFTER HEARING THE LEARNED DEPARTMENTAL REPRESENT ATIVE, AND PERUSING THE RECORD, WE FIND THAT DUE TO NON-RECEIP T OF THE NOTICE OF HEARING, THE ASSESSEE COULD NOT ATTEND THE HEARINGS FIXED BY THE CIT(A) AND TO THIS EFFECT THE ASSESSEE FILED AN AFF IDAVIT AFFIRMING THE REASONS THEREIN MENTIONED ABOVE. WE ARE OF THE VIEW THAT IN THE INTEREST OF JUSTICE ONE MORE OPPORTUNITY MAY BE GIV EN TO THE ASSESSEE FOR HEARING OF THE APPEAL BEFORE THE CIT(A). THEREF ORE, WE REMIT THE MATTER BACK TO THE FILE OF THE CIT(A) WITH A DIRECT ION TO DECIDE THE ISSUE AFRESH AFTER HEARING THE ASSESSEE AND ON MERI TS IN ACCORDANCE WITH LAW. THE ASSESSEE IS DIRECTED TO COMPLY WITH T HE DIRECTIONS OF CIT(A) FOR HEARING OF THE APPEAL. ITA NO. 2861/MUM/09 LAUKIK DEVELOPERS 3 6. SINCE THE PRELIMINARY GROUND HAS BEEN REMITTED B ACK TO THE FILE OF THE CIT(A), WE HAVE NOT GONE INTO THE MERITS OF THE CASE. 7. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TRE ATED AS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON THIS 30 TH DAY OF MARCH, 2011. (S.V. MEHROTRA) (V. DURGA RAO) ACCOUNTANT MEMBER JUDI CIAL MEMBER MUMBAI, DATED: 30 TH MARCH, 2011. COPY TO:- 1) THE APPELLANT. 2) THE RESPONDENT. 3) THE CIT (A) CONCERNED. 4) THE CIT CONCERNED. 5) THE DEPARTMENTAL REPRESENTATIVE, A BENCH, I.T .A.T., MUMBAI. BY ORDER //TRUE COPY// ASST. REGISTRAR, I.T.A.T., MUMBAI. KV