BOMBAY ISLES DEVELOPERS P.LTD, MUMBAI V. ITO 9(1)(2), MUMBAI

ITA 3378/MUM/2010

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 55388 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-09-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Next Hearing Date: 20-09-2011
• Assessment Year: 2005-2006
• Appeal Filed On: 30-04-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V V SHASTRI
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH H, MUMBAI BEFORE SHRI R.S. SYAL, A.M. AND SHRI V. DURGA RAO, J.M. ITA NO. 3378/MUM/2010 ASSESSMENT YEAR : 2005-06 BOMBAY ISLES DEVELOPERS PVT. LTD., APPELLAN T PLANET, 2 ND FLOOR, 10, TURNER ROAD, BANDRA (W), MUMBAI 400 050. (PAN AABCB5317P) VS. INCOME TAX OFFICER 9(1)(2), RESPONDENT MUMBAI. APPELLANT BY : MR. K. GOPAL RESPONDENT BY : MR. V.V. SHASTRI DATE OF HEARING : 20/09/2011 DATE OF PRONOUNCEMENT : ORDER PER V. DURGA RAO, J.M.: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGA INST THE ORDER OF CIT(A)- 1, MUMBAI, PASSED ON 22/03/2010 FOR THE ASSESSMENT YEAR 2005-06. 2. IN THE PRELIMINARY GROUND, THE ASSESSEE CONTENDE D THAT THE CIT(A) PASSED EX-PARTE ORDER IN BREACH OF PRINCIPLE S OF NATURAL JUSTICE AND HENCE THE SAME MAY BE QUASHED AND SET ASIDE. 3. IN THE COURSE OF HEARING, IT WAS POINTED OUT BY THE LEARNED COUNSEL OF THE ASSESSEE THAT THE LEARNED CIT(A) HAD DECIDED THE MATTERS EX-PARTE. THEREFORE, IT WOULD BE IN THE INT EREST OF JUSTICE, IF THE MATTER IS RESTORED TO HIS FILE FOR DECIDING VAR IOUS GROUNDS OF APPEAL ON MERITS. THE LEARNED DR AGREED WITH THE AF ORESAID STATEMENT OF THE LEARNED AR. ITA NO. 3378 /MUM/2010 BOMBAY ISLES DEVELOPERS PVT. LTD. 2 4. WE HAVE CONSIDERED THE FACTS OF THE CASE AND THE REQUEST MADE BY THE LEARNED AR. WE ARE OF THE VIEW THAT INTEREST OF JUSTICE WILL BE SERVED IF THE MATTER IS RESTORED TO THE FILE OF FIR ST APPELLATE AUTHORITY FOR DECIDING VARIOUS GROUNDS OF APPEAL OF THE ASSES SEE ON MERITS. ACCORDINGLY, THE CIT(A) IS DIRECTED TO AFFORD REASO NABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND THEREAFTER DECIDE T HE APPEAL ON MERITS. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON THIS 30 TH DAY OF SEPTEMBER, 2011. SD/- SD/- (R.S. SYAL) ( V. DURGA RAO) ACCOUNTANT MEMBER JUDI CIAL MEMBER MUMBAI, DATED: 30 TH SEPTEMBER, 2011 KV COPY TO:- 1) THE APPELLANT. 2) THE RESPONDENT. 3) THE CIT (A) CONCERNED. 4) THE CIT CONCERNED. 5) THE DEPARTMENTAL REPRESENTATIVE, H BENCH, I.T .A.T., MUMBAI. BY ORDER //TRUE COPY// ASST. REGISTRAR, I.T.A.T., MUMBAI.