IDEACOUNT EDUCATION P. LTD, MUMBAI V. ACIT 16(1), MUMBAI

ITA 3193/MUM/2017

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 9609 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-09-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 02-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K BEPARI
• Assessee Lawyers: RAHUL K HAKANI

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN (AM) I.T.A. NO. 3193 /MUM/ 2017 (ASSESSMENT YEAR 20 1 2 - 13 ) M/S. IDEACOUNT EDUCATION PVT. LTD. 101/108, 1 ST FLOOR SHOPPERS POINT S.V. ROAD, ANDHERI(W) MUMBAI - 400 058. PAN : A ABCF1613Q VS. ACIT - 16(1) AAYAKAR BHAVAN M.K. ROAD MUMBAI - 400020. ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY SHRI RAHUL K. HAKANI DEPARTMENT BY SHRI S.K. BEPARI DATE OF HEARING 1 3 .9. 201 7 DATE OF PRONOUNCEMENT 13 . 9 . 201 7 O R D E R THE ASSE SSEE HAS FILED THIS APPEAL CHALLENGING THE EX - PARTE ORDER DATED 06 - 01 - 2017 PASSED BY LD CIT(A) - 4, MUMBAI AND IT RELATES TO THE ASSESSMENT YEAR 2012 - 13. 2. THE LD A.R SUBMITTED THAT THE LD CIT(A) HAS PASSED THE IMPUGNED ORDER EX - PARTE, ON THE REASONING THAT THE ASSESSEE DID NOT APPEAR BEFORE HIM. HE SUBMITTED THAT THE ASSESSEE HAS BEEN SEEKING TIME WHENEVER IT RECEIVED NOTICE OF HEARING. ON THE LAST OCCASION, I.E., ON 23.01.2017, THE ASSESSEE FILED A DETAILED WRITTEN SUBMISSION BEFORE THE LD CIT(A). HOWEVER THE LD CIT(A) HAS PASSED THE IMPUGNED ORDER WITHOUT CONSIDERING THE WRITTEN SUBMISSIONS. ACCORDINGLY HE PRAYED THAT THE ASSESSEE MAY BE GIVEN ONE MORE OPPORTUNITY TO PRESENT ITS CASE PROPERLY BEFORE LD CIT(A). 3. THE LD D.R DID NOT OBJECT TO TH E PLEA PUT FORTH BY LD A.R. 4. HAVING HEARD RIVAL SUBMISSIONS, I AM OF THE VIEW THAT ALL THE MATTERS URGED BY THE ASSESSEE NEEDS TO BE RESTORED TO THE FILE OF LD CIT(A), SINCE I M/S. IDEACOUNT EDUCATION PVT. LTD . 2 NOTICE THAT THE ASSESSEE HAS FILED WRITTEN SUBMISSIONS WHICH HAS NOT BEEN CONSIDERED BY LD CIT(A). IN ANY CASE, AFFORDING ONE MORE OPPORTUNITY TO THE ASSESSEE WOULD PROMOTE THE CAUSE OF JUSTICE, SINCE THE LD CIT(A) HAS PASSED EX - PARTE ORDER WITHOUT HEARING THE ASSESSEE. ACCORDINGLY I SET ASIDE THE ORDER PASSED BY LD CIT(A) AND RESTORE ALL THE ISSUES TO HIS FILE FOR ADJUDICATING THEM AFRESH AFTER HEARING THE ASSESSEE. I ALSO DIRECT THE ASSESSEE TO CO - OPERATE WITH LD CIT(A) FOR EXPEDITIOUS DISPOSAL OF THE APPEAL. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TREATED AS AL LOWED FOR STATISTICAL PURPOSES. ORDER HAS BE EN PRONOUNCED IN THE COURT ON 1 3 . 9 . 201 7. SD/ - (B.R.BASKARAN) ACCOUNTANT MEMBER MUMBAI ; DATED : 1 3 / 9 / 20 1 7 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. BY ORDER, //TRUE COPY// ( DY./ASSTT. REGISTRAR) PS ITAT, MUMBAI