MOHSIN A KHAN, MUMBAI V. ITO 14(1)-4, MUMBAI

ITA 2974/MUM/2012

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 100678 (ITAT-MUMBAI)
• Duration Of Justice: 3 year(s) 3 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-08-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 23-02-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 02-05-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C P PATHADR
• Assessee Lawyers: HARISH MOTIWALA
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 144

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES B, MUMBAI , , , BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER, AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA NO.2974//MUM/2012 ASSESSMENT YEAR: 2008-09 MR. MOHSIN A KHAN, 57 SUTAR CHAWL, 2 ND FLOOR, MUMBAI-400002 / VS. COMMISSIONER OF INCOME TAX (APPEALS)-25, EARNEST HOUSE, NARIMAN POINT, MUMBAI ( !' # /ASSESSEE) ( $ / REVENUE) P.A. NO. AAGPK6032N !' # / ASSESSEE BY SHRI HARISH MOTIWALA $ / REVENUE BY SHRI C.P. PATHA-DR $% & # ' / DATE OF HEARING : 20/08/2015 & # ' / DATE OF ORDER: 16/09/2015 / O R D E R PER JOGINDER SINGH (JUDICIAL MEMBER) THE ASSESSEE IS AGGRIEVED BY THE IMPUGNED ORDER DA TED 17/02/2012 OF THE LD. FIRST APPELLATE AUTHORITY, MU MBAI. THOUGH THE ASSESSEE HAS RAISED MANY GROUNDS BUT DUR ING HEARING OF THIS APPEAL, THE LD. COUNSEL FOR THE ASS ESSEE, SHRI MOHSIN A KHAN ITA NO.2974/M/2012 2 HARISH MOTIWALA, CONTENDED THAT THE ASSESSMENT ORDE R WAS FRAMED U/S 144 OF THE INCOME TAX ACT, 1961 (HEREINA FTER THE ACT) BY INVITING OUR ATTENTION TO THE SHOW CAUSE NO TICE DATED 27/12/2010 AND THE ORDER WAS PASSED ON 31/12/2010, THUS, IT IS VIOLATION OF PRINCIPLE OF NATURAL JUSTICE. 2. ON THE OTHER HAND, THE LD. DR, SHRI C.P. PATHAK , DEFENDED THE CONCLUSION ARRIVED AT IN THE IMPUGNED ORDER BY CONTENDING THAT THE ASSESSEE DID NOT RESPOND TO THE SHOW CAUSE NOTICE ISSUED TO HIM. 2.1. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WITHOUT G OING INTO MUCH DELIBERATION, WE FIND THAT THE ASSESSMENT ORDE R WAS FRAMED U/S 144 OF THE ACT AND THE ASSESSEE WAS ISSU ED LETTER/SHOW CAUSE NOTICE DATED 27/12/2010 TO EXPLAI N WITH RESPECT TO UNSECURED LOANS, DEDUCTION U/S 80C, PROP RIETORS CAPITAL ACCOUNTS, AMOUNT CREDITED AS TRANSFER FROM VSA AND TDS INFORMATION. HOWEVER, SUCH A SHORT TIME WAS GR ANTED TO THE ASSESSEE AND STILL ASSESSMENT ORDER WAS PASSED ON 31/12/2010, THEREFORE, KEEPING IN VIEW, THE PRINCIP LE OF NATURAL JUSTICE AND ALSO NO PERSON SHOULD BE CONDEM NED UNHEARD, THIS APPEAL IS REMANDED BACK TO THE FILE O F THE LD. ASSESSING OFFICER TO EXAMINE THE CLAIM OF THE ASSES SEE AND DECIDE AFRESH IN ACCORDANCE WITH LAW. THE ASSESSEE BE GIVEN OPPORTUNITY OF BEING HEARD WITH FURTHER LIBERTY TO FURNISH EVIDENCE, IF ANY, IN SUPPORT OF HIS CLAIM. THUS, TH E APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. MOHSIN A KHAN ITA NO.2974/M/2012 3 FINALLY, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSED. THIS ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF LD. REPRESENTATIVES FROM BOTH SIDES AT THE CONCLUSION OF THE HEARING ON 20/08/2015. SD/ - (RAJESH KUMAR) SD/ - (JOGINDER SINGH) '# / ACCOUNTANT MEMBER $# / JUDICIAL MEMBER % MUMBAI; ( DATED : 16/09/2015 F{X~{T? P.S/. . . %$&'()(*& / COPY OF THE ORDER FORWARDED TO : 1. *+,- / THE APPELLANT 2. ./,- / THE RESPONDENT. 3. 0 0 1# ( *+ ) / THE CIT, MUMBAI. 4. 0 0 1# / CIT(A)- , MUMBAI 5. 3$4 .# , 0 *+' * 5 , % / DR, ITAT, MUMBAI 6. 6! 7% / GUARD FILE. / BY ORDER, /3+# .# //TRUE COPY// / (DY./ASSTT. REGISTRAR) , % / ITAT, MUMBAI