VIGHNAHARTA TRUST, MUMBAI V. ASST DIT (E) II(2), MUMBAI

ITA 3267/MUM/2016

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 8988 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 5 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-10-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2010-2011
• Appeal Filed On: 09-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B PADMAJA
• Keywords: Principle of natural justice; Additional evidence

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL BENCH F MUMBAI BEFORE SHRI D.T.GARASIA , JM AND SHRI RAJESH KUMAR, AM I.T.A. NO. NO.3267/MUM/2016 ( / ASSESSMENT YEAR : 2010 - 11 ) VIGHNAHARATA TRUST , 16 05/1606, HURRAH BLDG, CITY OF JOY, MULUND (W), MUMBAI - 400080 / VS. ASSTT. DIRECTOR OF INCOME TAX (EXM) - II(2), 510, 5 TH FL OOR, PIRAMAL CHAMBERS, PAREL, MUMBAI - 400012 ( / APPELLANT) : ( / RESPONDENT ) ITA N O. 658/MUM/MUM/2017 ( / ASSESSMENT YEAR: 2012 - 13) VIGHNAHARATA TRUST , 1605/1606, HURRAH BLDG, CITY OF JOY, MULUND (W), MUMBAI - 400080 / VS. ASSTT. DIRECTOR OF INCOME TAX (EX E)2(1 ), ROOM NO. 5 01, PIRAMAL CHAMBERS, LALB AUG, MUMBAI - 400012 ( / APPELLANT) : ( / RESPONDENT ) ./ PAN : AAATV8040K ( / APPELLANT) : ( / RESPONDENT ) / ASSESSEE BY : SHRI GIRISH DAVE / REVENUE BY : MS. B PADMAJA / DATE OF HEARING : 4.9 . 2017 / DATE OF PRONOUNCEMENT : 30.10 . 201 7 / O R D E R PER RAJESH KUMAR, A. M: THESE TWO APPEALS FILED BY THE ASSESSEE ARE DIRECTED AGAINST THE TWO SEPARATE O RDERS, DATED 10.2.2016 AND 18.11.2016 PASSED BY THE ID.CIT(A), MUMBAI FOR THE ASSESSMENT YEARS 2010 - 11 AND 2012 - 2013 RESPECTIVELY. SINCE 2 ITA NO. 3267/MUM/2016 AND 658/MUM/2017 BOTH THE APPEALS PERTAIN TO SAME ASSESSEE AND HAVING SAME CAUSE OF ACTION , WE HAVE CLUBBED THESE APPEALS TOGETHER, HEARD TOGETHER AND ARE BE ING DISPOSED OF BY THIS COMMON ORDER FOR THE SAKE OF CONVENIENCE. 2. AT THE OUTSET, THE ID .AR FOR THE ASSESSEE BROUGHT TO THE NOTICE OF B E NCH THAT THE ID.FAA REJECTED THE PRAYER OF THE APPELLANT FOR ADMISSION OF ADDITIONA L EVIDENCES WHICH ARE OF GREAT SIGNIFICANCE AND WOULD GO TO THE ROOTS OF TH E MATTER OF VOLUNTARY DONATIONS. THEREFORE, THE ID. AR REQUESTED BEFORE TH E BENCH THAT THE ID.CIT(A) BE DIRECTED TO ADMIT ALL THE ADDITIONAL EVIDENCES A S MAY BE FILED BY THE ASS ESSEE AND ALSO TO DECIDE THE ISSUE DENOVO AS PE R FACTS AND LAW. 3. THE ID. OR DID NOT OBJECT TO THE PRAYER MADE BY THE ID.AR FOR RESTORIN G THE APPEAL TO THE FILE OF LD .FAA. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE RELEVANT RECORDS PLACE D BEFORE US. AFTER HEARING THE PARTIES, WE ARE OF THE CONSIDERED VIEW THA T ADDITIONAL EVIDENCES HAVE SUBSTANTIAL BEARING ON THE ISSUE INVOLVED IN THE PRESENT APPEALS. THEREFORE, NON - ADMISSIONS OF THE ADDITIONAL EVIDENCES WOUL D CAUSE PREJUDICE TO THE ASS ESSEE AND WOULD BE AGAINST THE PRINCIPLES OF NATURAL JUSTICE. HENCE, IT WOULD BE FIT AND PROPER IN THE INTEREST OF THE JUSTICE T O RESTORE THE MATTER BACK TO THE FILE OF ID.CIT(A) WITH A DIRECTION THAT THE ADDITIONAL EVIDENCE AS MAY BE FILED BY THE ASS ESSEE BE ADMITTED AND DECIDE THE ISSUE DENOVO AS PER FACTS AND LAW AFTER ALLOWING AN OPPORTUNITY TO THE AO TO 3 ITA NO. 3267/MUM/2016 AND 658/MUM/2017 CONTRADICT THE SAME IF NECESSARY. RESULTANTL Y, BOTH THE APPEALS ARE ALLOWED FOR STATISTICAL PURPOSES. 5. IN SUM AND SUBSTANCE, THE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 30 TH OCT , 2017. S D SD ( D.T.GARASIA ) ( RAJESH KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED : . 30. 10.2017 SR.PS:SRL: / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. ( ) / TH E CIT(A) 4. / CIT CONCERNED 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE / BY ORDER, T R UE COPY / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI