INDERRAJ SADHARAM NANDRAJOG, MUMBAI V. DCIT CIR 23(1), MUMBAI

ITA 3056/MUM/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 88114 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 9 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-02-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I
• Next Hearing Date: 20-01-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 22-04-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASGHAR ZAIN V P
• Keywords: Opportunity of being heard
• Section: 144

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL I BENCH, M UMBAI BEFORE S/SHRI N. K. BILLAIYA, (AM) AND AMIT SHUKL A, (JM) . . , , , ./I.T.A. NO.3056/MUM/2013 ( !' #! / ASSESSMENT YEAR 2006-07) SHRI INDERRAJ SADHARAM NANDRAJOG, NANDRAJOG INDUSTRIES, OPP.KAY CEE IND. LTD., LAKE ROAD, BHANDUP (W), MUMBAI-400078 / VS. THE DY.DIRECTOR OF INCOME TAX CIRCLE-23(1), MUMBAI. ( $% / APPELLANT) .. ( &' $% / RESPONDENT) $ ./ () ./PAN/GIR NO. :AAGPN8564J $% * / ASSESSEE BY DR.P.DANIEL &' $% + * / REVENUE BY SHRI ASGHAR ZAIN V P + , / DATE OF HEARING : 2.2.2015 -.#' + , /DATE OF PRONOUNCEMENT : 2.2.2015 / O R D E R PER N. K. BILLAIYA (AM) THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF THE LD. CIT(A)-36, MUMBAI DATED 30.11.2011 PERTAINI NG TO ASSESSMENT YEAR 2006-07. 2. THE ASSESSEE HAS RAISED SEVERAL SUBSTANTIVE GROU NDS OF APPEAL. AT THE VERY OUTSET, THE LD. COUNSEL FOR T HE ASSESSEE STATED THAT THE ASSESSEE COULD NOT ATTEND THE ASSESSMENT P ROCEEDINGS 3056/MUM/2013 2 BECAUSE HE WAS ADMITTED IN HOSPITAL AND, THEREFORE, COULD NOT PRESENT HIS CASE PROPERLY BEFORE THE AO. THE LD. COUNSEL FURTHER STATED THAT THIS FACT WAS BROUGHT TO THE NOTICE OF THE LD. CIT( A) BUT WITHOUT ANY SUCCESS. 3. WE HAVE CAREFULLY PERUSED THE ORDERS OF THE AUTH ORITIES BELOW. IT IS AN UNDISPUTED FACT THAT THE ASSESSMENT IS MAD E UNDER SECTION 144 OF THE INCOME TAX ACT, 1961 (THE ACT). IT IS ALSO AN ADMITTED FACT THAT THE REASONS WERE EXPLAINED BEFORE THE LD. CIT( A) FOR NOT ATTENDING THE ASSESSMENT PROCEEDINGS. THEREFORE, I N THE INTERESTS OF JUSTICE AND FAIR PLAY, WE RESTORE THE ISSUE TO THE FILE OF THE AO. THE AO IS DIRECTED TO DECIDE THE ISSUE AFRESH AFTER GIV ING A REASONABLE AND FAIR OPPORTUNITY OF BEING HEARD TO THE ASSESSEE . THE ASSESSEE IS DIRECTED TO ATTEND THE ASSESSMENT PROCEEDINGS AND F ILE ALL THE NECESSARY DETAILS/DOCUMENTS AS MAY BE CALLED FOR BY THE AO. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 2 ND FEB, 2015. -.#' / 0 1 2 ND FEB, 2015 . + 2 3 SD SD ( / AMIT SHUKLA ) ( . . , / N. K. BILLAIYA) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI: 2 ND FEB,2015. . . ./ SRL , SR. PS 3056/MUM/2013 3 ! '#$% &%'# / COPY OF THE ORDER FORWARDED TO : 1. $% / THE APPELLANT 2. &' $% / THE RESPONDENT. 3. ( ) / THE CIT(A)- CONCERNED 4. / CIT CONCERNED 5. 67 2 &8 , , 8 ' , / DR, ITAT, MUMBAI CONCERNED 6. 2 9! : / GUARD FILE. / BY ORDER, TRUE COPY ; ( (ASSTT. REGISTRAR) , 8 ' , /ITAT, MUMBAI