HITESH R. SHAH, MUMBAI V. ITO 25(2)(1), MUMBAI

ITA 3331/MUM/2017

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 9151 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-10-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 05-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HEMALATHA
• Assessee Lawyers: VIRAG SHAH
• Keywords: Opportunity of being heard

Judgement Text

, SMC , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES SMC, MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER ITA NO.3331/MUM/2017 : ASST.YEAR 2011-2012 SHRI HITESH R SHAH 1804, MAYUR TOWER CHANDAVARKAR LANE, BORIVALI (WEST) MUMBAI 400 092. PAN : AMCPS3162M. / VS. THE INCOME TAX OFFICER WARD 25(2)(1) MUMBAI. ( / APPELLANT) ( / RESPONDENT) /APPELLANT BY : SHRI VIRAG SHAH /RESPONDENT BY : SHRI MS.HEMALATHA / DATE OF HEARING : 30.08.2017 / DATE OF PRONOUNCEMENT : 03.10.2017 / O R D E R THIS IS AN APPEAL BY THE ASSESSEE AGAINST ORDER OF LEARNED CIT(A) DATED 10.03.2017 PERTAINING TO ASSESSMENT YEAR 2011-2012, WHEREIN LEARNED CIT(A) HAS DISMISSED THE APPEAL FOR NON-PROSECUTION. 2. UPON HEARING BOTH THE COUNSEL AND PERUSING THE RECORDS, I FIND THAT IT IS INCUMBENT UPON THE LEARNED CIT(A) TO PASS AN ORDER ON THE MERITS OF THE CASE AND NOT DISMISSED THE APPEAL FOR NON-PROSECUTION. FOR THIS PROPOSITION, I PLACE RELIANCE UPON FOLLOWING CASE LAWS. (1) CIT V. T.A.LUTHARA HUF [(2016) 240 TAXMAN 133 (BOM.)] (2) CIT V. S.CHENNIAPPA MUDALIAR [(1969) 74 ITR 41 (SC)] 3. ACCORDINGLY IN THE INTEREST OF JUSTICE, I REMIT THE ISSUE RAISED IN THE APPEAL TO THE FILE OF THE LEARNED CIT(A). LEARNED CIT(A) IS DIRECTED TO CONSIDER THE ISSUE AFRESH AND PASS AN ORDER ON THE MERITS OF THE CASE AFTER GIVING THE ASSESSEE PROPER OPPORTUNITY OF BEING HEARD. ITA NO.3331/MUM/2017. SHRI HITESH R SHAH. 2 4. LEARNED COUNSEL OF THE ASSESSEE HAS ALSO GIVEN AN UNDERTAKING THAT HE SHALL APPEAR BEFORE THE LEARNED CIT(A) SUO MOTO WITHIN TWO MONTHS OF THIS ORDER TO CANVASS THE APPEAL. 5. IN THE RESULT, THIS APPEAL FILED BY THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THIS 03 RD OCTOBER, 2017. SD/- ( SHAMIM YAHYA ) / ACCOUNTANT MEMBER MUMBAI; DATED : 03 RD OCTOBER, 2017. DEVDAS* / COPY OF THE ORDER FORWARDED TO : / BY ORDER, //TRUE COPY// / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT, MUMBAI. 4. / CIT(A), MUMBAI 5. , , / DR, ITAT, MUMBAI 6. [ / GUARD FILE.