SUNIL HIMMATLAL JAIN, MUMBAI V. ITO 32(3)(4), MUMBAI

ITA 3340/MUM/2017

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 9949 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-09-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 08-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V JANARDHANAN
• Assessee Lawyers: D C SABOO
• 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.3340/MUM/2017 : ASST.YEAR 2007-2008 SHRI SUNIL HIMMATLAL JAIN OFFICE NO.2, A WING, GR.FLOOR RAJ NAGAR CHS LTD., GHARTAN PADA NO.02, OPP : HOTEL MAHARAJA W.E.HIGHWAY ROAD, DAHISAR (EAST) MUMBAI 400 068. PAN : AACPJ9407C. / VS. THE INCOME TAX OFFICER WARD 32(3)(4) MUMBAI. ( / APPELLANT) ( / RESPONDENT) /APPELLANT BY : SHRI D.C.SABOO & SHRI SHYAM SABOO /RESPONDENT BY : SHRI V.JANARDHANAN / DATE OF HEARING : 27.06.2017 / DATE OF PRONOUNCEMENT : 01.09.2017 / O R D E R THIS IS AN APPEAL BY THE ASSESSEE AGAINST ORDER OF LEARNED CIT(A) DATED 14.02.2017 PERTAINING TO ASSESSMENT YEAR 2007-2008. 2. THE ASSESSING OFFICER IN THIS CASE HAS MADE AN ADDITION OF RS.39,43,388. LEARNED CIT(A) HAS NOTED THAT DESPITE NOTICE ASSESSEE HAS NOT APPEARED. HE PROCEEDED TO LACONICALLY AFFIRM THE ORDER OF THE ASSESSING OFFICER AND HENCE DISMISSED THE APPEAL FOR NON-PROSECUTION. 3. UPON HEARING BOTH THE COUNSEL AND PERUSING THE RECORD, I FIND THAT IT IS INCUMBENT UPON THE LEARNED CIT(A) TO PASS AN ORDER ON THE MERITS OF THE CASE AND NOT DISMISS THE APPEAL FOR NON-PROSECUTION. FOR THIS PROPOSITION, I PLACE RELIANCE UPON FOLLOWING CASE LAWS. ITA NO.3340/MUM/2017. SHRI SUNIL HIMMATLAL JAIN. 2 (1) CIT V. T.A.LUTHARA HUF [(2016) 240 TAXMAN 133 (BOM.)] (2) CIT V. S.CHENNIAPPA MUDALIAR [(1969) 74 ITR 41 (SC)] 4. FURTHERMORE, I NOTE THAT LEARNED COUNSEL OF THE ASSESSEE HAS SUBMITTED THAT NON-APPEARANCE BEFORE THE LEARNED CIT(A) WAS NOT INTENTIONAL AND IT WAS ATTRIBUTED TO NON-RECEIPT OF THE NOTICE. 5. UPON CAREFUL CONSIDERATION, IN THE INTEREST OF JUSTICE, I REMIT THE ISSUE RAISED IN THIS APPEAL TO THE FILE OF THE LEARNED CIT(A). THE LEARNED CIT(A) IS DIRECTED TO CONSIDER THE ISSUE AFRESH AND PASS A SPEAKING ORDER ON THE MERITS OF THE CASE AFTER GIVING THE ASSESSEE PROPER OPPORTUNITY OF BEING HEARD. 6. THE LEARNED COUNSEL OF THE ASSESSEE HAS ALSO GIVEN UNDERTAKING THAT HE SHALL APPEAR BEFORE THE LEARNED CIT(A) SUO MOTO WITHIN TWO MONTHS OF THIS ORDER TO CANVAS THE APPEAL. 7. IN THE RESULT, THIS APPEAL FILED BY THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THIS 01 ST DAY OF SEPTEMBER, 2017. SD/- ( SHAMIM YAHYA ) / ACCOUNTANT MEMBER MUMBAI; DATED : 01 ST SEPTEMBER, 2017. DEVDAS* ITA NO.3340/MUM/2017. SHRI SUNIL HIMMATLAL JAIN. 3 / 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.