AMOHA TRADERS P.LTD, MUMBAI V. DCIT CIR 3(1), MUMBAI

ITA 3366/MUM/2015

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 0247 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-06-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Next Hearing Date: 27-06-2017
• Assessment Year: 2011-2012
• Appeal Filed On: 03-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAJNAY PAREKH
• Assessee Lawyers: S RAVINDRAN
• Keywords: Opportunity of being heard

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL E BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH , JM AND SHRI RAJESH KUMAR, AM ITA NO. 3366 / MUM/ 20 1 5 ( / ASSESSMENT YEAR: 2 0 1 1 - 12 ) M/S AMOHA TRADERS PVT LTD., 3 1/C 3 RD FLOOR, RAJABHAHADUR MANSION, AMBALAL DOSHI MARG, NEAR BOMBAY STOCK EXCHANGE, FORT, MUMBAI - 400001 / VS. THE DY.COMMISSIONER OF INCOME TAX - CIRCLE 3(1), ROOM NO.607, 6 TH FLOOR, AAYAKAR BHAVAN, M K ROAD, MUMBAI - 400020 ( / APPELLAN T) : ( / RESPONDENT ) ./ PAN : AAACA4859Q ( / APPELLANT) : ( / RESPONDENT ) / ASSESSEE BY : SHRI SAJNAY PAREKH / ASSESSEE BY : SHRI S RAVINDRAN / DATE OF H EARING : 27. 6. .2017 / DATE OF PRONOUNCEMENT : 27.6 . 201 7 / O R D E R PER RAJESH KUMAR, A. M: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 27.2.2015 PASSED BY THE LD.CIT(A) - 8, MUMBAI FOR THE ASSESSMENT YEAR 20 1 1 - 12 . 2 ITA NO. 3366/ MUM/2015 2. AT THE OUTSET, THE LD. COUNSEL OF T HE ASSESSEE SUBMITTED BEFORE US THA T THE ORDER PASSED BY THE LD. CIT(A) IS A NON - SPEAKING ORDER AS THE SAME HAS BEEN PASSED WITH OUT GIVING ANY FINDING ON THE ISSUE INVOLVED. 3. WE HAVE GONE THROUGH THE ORDER OF THE LD.CIT(A) AND WE ARE IN AGREEMENT WITH THE ARGUMENT OF THE LD.AR THAT THERE IS NO FINDING BY THE FIRST APPELLATE AUTHORITY ON THE ISSUE RAISED BEFORE US AND WE FIND THAT IT WOULD BE JUST AND REASONABLE IF THE MATTER IS RESTORED BACK TO THE FILE OF THE LD.CIT(A) TO PASS A SPEAKING ORDER AFTER CONSIDERING T HE CONTENTIONS AS RAISED BY THE ASSESSEE DURING THE SET ASIDE PROCEEDINGS. THE LD. DR ALSO FAIR LY APPEAR ED TO BE AGREED IN RESTORING THE MATTER TO THE FILE OF THE LD.CIT(A). WE, THEREFORE, SET ASID E THE ORDER OF THE LD.CIT(A) AND RESTORE THE SAME TO THE FILE OF LD.CIT(A) FOR PASSING A SPE A KING ORDER AFTER GIVING FAIR AND REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4 . . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 27 TH JUNE , 2017. SD SD ( MAHAVIR SINGH ) (RAJESH KUMAR) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI ; DATED : 27. 6 .2017 SRL,SR.PS 3 ITA NO. 3366/ MUM/2015 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLA NT 2. / THE RESPONDENT 3. ( ) / THE CIT(A) 4. / CIT CONCERNED 5. , , / DR, ITAT, MUMBAI 6. / GUARD F ILE / BY ORDER, TRUE COPY / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI