HOTEL GREAT MARATHA, MUMBAI V. DCIT- CPC (TDS), UTTAR PRADESH

ITA 3352/MUM/2015

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 0018 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-06-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: misc
• Appeal Filed On: 02-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARJU GARODIA
• Keywords: Opportunity of being heard

Judgement Text

, J , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES J, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM & SHRI RAVISH SOOD, JM ITA NO.3352/MUM/2015 : ASST.YEAR 2013-2014 M/S. HOTEL GREAT MARATHA 13A UDYOG MANDIR NO.1 7C PITAMBER LANE, MAHIM (WEST) MUMBAI 400 016. PAN : AAFFH2202J. / VS. DY.COMMISSIONER OF INCOME - TAX CPC (TDS) MUMBAI. ( / APPELLANT) ( / RESPONDENT) /APPELLANT BY : SHRI AMIT AGARWAL /RESPONDENT BY : MS.ARJU GARODIA / DATE OF HEARING : 22.06.2017 / DATE OF PRONOUNCEMENT : 30.06.2017 / O R D E R PER SHAMIM YAHYA, AM THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST ORDER OF CIT(A) DATED 06.04.2015 AND PERTAINS TO ASSESSMENT YEAR 2013-2014. 2. THE ASSESSEE IN THIS CASE IS IN APPEAL AGAINST ORDER U/S 200A OF THE INCOME-TAX ACT, 1961 PASSED BY THE INCOME TAX OFFICER (TDS) MAKING A DEMAND OF RS.42,270 FOR THE DEFAULT COMMITTED BY THE ASSESSEE. 3. UPON ASSESSEES APPEAL, THE LEARNED CIT(A) HAS CONFIRMED THE ADDITION IN AN EX PARTE DECISION. NOW THE ASSESSEE IS IN APPEAL BEFORE THE ITAT. ITA NO.3352/MUM/2015. M/S.HOTEL GREAT MARATHA. 2 4. THE LEARNED COUNSEL OF THE ASSESSEE HAS SUBMITTED THAT THE LEARNED CIT(A) HAS ERRED IN PASSING ORDER WITHOUT GIVING THE ASSESSEE PROPER OPPORTUNITY OF BEING HEARD. IN THIS REGARD, THE LEARNED COUNSEL OF THE ASSESSEE SUBMITTED THAT ADJOURNMENT PETITION WAS DISMISSED BY THE LEARNED CIT(A) WHEREIN ASSESSEE HAS PLEADED THAT SINCE THE COUNSEL WAS OUT OF INDIA, SRI LANKA, ADJOURNMENT MAY BE GRANTED. FURTHERMORE, THE LEARNED COUNSEL PLEADED THAT THE ISSUE IS COVERED IN FAVOUR OF THE ASSESSEE BY SEVERAL DECISIONS INCLUDING A BATCH OF 16 APPEALS, DECIDED BY PUNE BENCHES OF THE TRIBUNAL IN ITA NO.1292/PN/2015 & ANR. VIDE ORDER DATED 23.09.2016. 5. UPON HEARING BOTH THE COUNSEL AND PERUSING THE MATERIAL ON RECORD, WE ARE OF THE CONSIDERED OPINION THAT THE ENDS OF JUSTICE WILL BE SERVED IF THE MATTER IS REMITTED TO THE FILE OF THE LEARNED CIT(A). THE LEARNED CIT(A) IS DIRECTED TO CONSIDER THE ISSUE AFRESH AFTER GIVING THE ASSESSEE PROPER OPPORTUNITY OF BEING HEARD. 6. IN THE RESULT, THIS APPEAL FILED BY THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THIS 30 TH DAY OF JUNE, 2017. SD/- SD/- ( RAVISH SOOD ) ( SHAMIM YAHYA ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI; DATED : 30 TH JUNE, 2017. DEVDAS* / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. ITA NO.3352/MUM/2015. M/S.HOTEL GREAT MARATHA. 3 / BY ORDER, //TRUE COPY// / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI 3. ( ) / THE CIT, MUMBAI. 4. / CIT(A), MUMBAI 5. , , / DR, ITAT, MUMBAI 6. [ / GUARD FILE.