BALAJI INFRASTRUCTURE & DEVELOPMENT CO. LTD, MUMBAI V. ACIT (OSD)-1 CITY 2, MUMBAI

ITA 299/MUM/2010

• Counselvise Citation: [2010] 135 COUNSELVISE.COM (IT) 3944 (ITAT-MUMBAI)
• Duration Of Justice: 9 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-11-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 26-10-2010
• Assessment Year: 2005-2006
• Appeal Filed On: 12-01-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MAHAPATRA
• Assessee Lawyers: AJAY R SINGH; RENU CHOUDHARI
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES B, MUMBAI BEFORE SHRI R.S.SYAL, AM AND SHRI R.S.PADVEKAR, JM ITA NO.299/MUM/2010 : ASST. YEAR 2005-2006 M/S.BALAJI INFRASTRUCTURE & DEV. CO. LTD. NEW EXCELSIOR, 6 TH FLOOR A.K.NAYAK MARG, FORT MUMBAI 400 001. PA NO.AAACB8155C. VS. THE ASSTT.COMMISSIONER OF INCOME-TAX (OSD) I CITY -2 MUMBAI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI AJAY R.SINGH & MS.RENU CHOUDHAR I RESPONDENT BY : SHRI S.K.MAHAPATRA O R D E R PER R.S.SYAL, AM : THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE EX PARTE ORDER PASSED BY THE COMMISSIONER OF INCOME-TAX (APPEALS) ON 09.11.2009, IN RELATION TO THE ASSESSMENT YEAR 2005-2006. 2. AT THE VERY OUTSET THE LEARNED COUNSEL FOR THE A SSESSEE CONTENDED THAT THE LEARNED CIT(A) PASSED EX PARTE ORDER WITHOUT PROVIDING ADEQUATE OPPORTUNITY TO FURNISH EVIDENCE IN SUPPORT OF DEDUCTIONS CLAIMED B Y THE ASSESSEE. ONE PAPER BOOK HAS BEEN FILED COMPRISING OF SOME ADDITIONAL EVIDEN CE IN SUPPORT OF THE ADDITIONS MADE. IT WAS REQUESTED THAT ONE MORE OPPORTUNITY BE GRANTED TO THE ASSESSEE. NO SERIOUS OBJECTION WAS RAISED BY THE LEARNED DEPARTM ENTAL REPRESENTATIVE. IN VIEW OF THE FOREGOING FACTS AND CIRCUMSTANCES OF THE CAS E, WE SET ASIDE THE IMPUGNED ORDER AND RESTORE THE MATTER TO THE FILE OF ASSESSI NG OFFICER FOR TAKING A FRESH DECISION AS PER LAW AFTER ALLOWING A REASONABLE OPP ORTUNITY OF BEING HEARD TO THE ITA NO.299/MUM/2010 M/S.BALAJI INFRASTRUCTURE & DEVELOPMENT CO.LIMITED . 2 ASSESSEE. NEEDLESS TO SAY THE ASSESSEE WILL BE AT L IBERTY TO LEAD FRESH EVIDENCE IN SUPPORT OF ITS CLAIMS. 3. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. ORDER PRONOUNCED ON THIS 4 TH DAY OF NOVEMBER, 2010. SD/- SD/- ( R.S.PADVEKAR ) ( R.S.SYAL ) JUDICIAL MEMBER ACC OUNTANT MEMBER MUMBAI : 4 TH NOVEMBER, 2010. DEVDAS* COPY TO : 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT CONCERNED 4. THE CIT(A) - IV, MUMBAI. 5. THE DR/ITAT, MUMBAI. 6. GUARD FILE. TRUE COPY. BY ORDER ASSISTANT REGISTRAR, ITAT, MUMBAI.