Appeal Details
Counselvise Citation
[2019] 116 COUNSELVISE.COM (IT) 4944 (ITAT-MUMBAI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 month(s) 29 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
13-08-2019
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
B
Assessment Year
2009-2010
Appeal Filed On
15-05-2019
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH B, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA NO.3266/M/2019 ASSESSMENT YEAR: 2009-10 SHRI MAHENDRA P ANGARA (HUF), 55/57 RAJGOPAL BHAVAN, NANUBHAI DESAI ROAD, MUMBAI 400 004 PAN: AAFHM 2217L VS. INCOME TAX OFFICER, WARD 19(2)(3), 218, 2 ND FLOOR, MATRU MANDIR, TARDEO ROAD, MUMBAI - 400007 (APPELLANT) (RE SPONDENT) PRESENT FOR: ASSESSEE BY : SHRI S.R. LODHE, A.R. REVENUE BY : SHRI S. ABI RAMA KARTHIKEYAN, D.R. DATE OF HEARING : 11.07.2019 DATE OF PRONOUNCEMENT : 13.08.2019 O R D E R PER RAJESH KUMAR, ACCOUNTANT MEMBER: THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSES SEE AGAINST THE ORDER DATED 18.02.2019 OF THE COMMISSIO NER OF INCOME TAX (APPEALS) [HEREINAFTER REFERRED TO AS TH E CIT(A)] RELEVANT TO ASSESSMENT YEAR 2009-10. 2. AT THE OUTSET, THE LD. COUNSEL OF THE ASSESSEE S UBMITTED BEFORE THE BENCH THAT LD. CIT(A) HAS PASSED EX-PART E ORDER CONFIRMING THE ADDITION MADE BY THE AO WITHOUT CONS IDERING THE MERIT OF THE CASE AND THEREBY CAUSING GREAT MISCARR IAGE OF NATURAL JUSTICE. 3. THE LD. D.R. ALSO FAIRLY AGREED THAT ORDER OF LD . CIT(A) WAS PASSED EX-PARTE WITHOUT HEARING THE ASSESSEE. ITA NO.3266/M/2019 SHRI MAHENDRA P ANGARA (HUF) 2 4. AFTER HEARING BOTH THE PARTIES AND PERUSING THE MATERIAL ON RECORD, WE OBSERVE THAT THE ASSESSEE SHOULD BE GIVE N ONE MORE OPPORTUNITY TO PRESENT ITS CASE BEFORE LD. CIT(A) S O THAT THE APPEAL COULD BE DISPOSED OF ON MERIT. ACCORDINGLY, WE RESTORE THE APPEAL BACK TO THE FILE OF THE LD. CIT(A) WITH THE DIRECTION THAT THE CASE MAY BE DECIDED AS PER FACT AND LAW AF TER AFFORDING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSE SSEE. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED. ORDER PRONOUNCED IN THE OPEN COURT ON 13.08.2019. SD/- SD/- (MAHAVIR SINGH) (RAJESH KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 13.08.2019. * KISHORE, SR. P.S. COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT (A) CONCERNED, MUMBAI THE DR CONCERNED BENCH //TRUE COPY// [ BY ORD ER DY /ASSTT. REGISTRAR, ITAT, MUMBAI.
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