AMIT J GUPTA, MUMBAI V. ASST CIT 19(3), MUMBAI

ITA 3413/MUM/2013

• Counselvise Citation: [2014] 120 COUNSELVISE.COM (IT) 7952 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 3 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-08-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 02-05-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M RAJAN
• Assessee Lawyers: B N RAO
• Keywords: Principle of natural justice
• Section: 68

Judgement Text

, , , , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH A, MUMBAI , ! ! ! ! , ' ' ' ' BEFORE SHRI B R BASKARAN, ACCOUNTANT MEMBER AND SHRI VIVEK VARMA, JUDICIAL MEMBER . : . : . : . : 3413 3413 3413 3413/ // / / // / 2013, ) ! *! 2009-10 ITA NO. : 3413/MUM/2013 , AY 2009-10 MR AMIT J GUPTA, HOUSE NO. 15/1, BMC COLONY, SHIVAJI NAGAR, KHERWADI ROAD, BANDRA EAST, MUMBAI -400 051 / .: PAN: AFPPG 5453 H VS ACIT -19(3), MUMBAI-400 051 /0 (APPELLANT) 12/0 (RESPONDENT) APPELLANT BY : MR B N RAO RESPONDENT BY : MR M RAJAN )345 /DATE OF HEARING : 13-08-2014 67* 345/ DATE OF PRONOUNCEMENT : 13-08-2014 8 8 8 8 O R D E R ! ! ! ! , . . . . . .. . PER VIVEK VARMA, J.M. : THE APPEAL IS FILED AGAINST THE ORDER OF CIT(A) 30, MUMBAI, DATED 12.02.2013, WHEREIN, THE ASSESSEE HAS RAISED THE FO LLOWING GROUNDS: 1. THE LEARNED CIT(A)-30, MUMBAI ERRED IN DISMISSI NG THE APPEAL OF THE APPELLANT. 2. THE LEARNED CIT(A) ERRED IN NOT PROVIDING ADEQUA TE OPPORTUNITY OF HEARING BEFORE PASSING THE ORDER. 3. THE LEARNED CIT(A) ERRED IN CONFIRMING ADDITIONS OF RS. 20,15,369/-, RS. 9,03,023/- AND RS. 49,000/- AGGREGAT ING TO RS. 29,67,392/- WITHOUT APPRECIATING THE FACTS AND CIRCUMSTANCES OF THE CASE. HE ERRED IN CONFIRMING T HE ASSESSMENT OF THE SAID AMOUNT U/S 68 AND ALTERNATIV ELY U/S 69A OF THE I.T. ACT, 1961. THE APPELLANT CRAVES LEAVE TO ADD TO, ALTER, AMEND, VARY OR DELETE ANY OR ALL THE ABOVE GROUNDS OF APPEAL. 2. GROUND NO. 2 PERTAINS TO NOT PROVIDING ADEQUATE OPPORTUNITY TO THE ASSESSEE, WHICH IS A CLEAR CASE OF VIOLATION OF NATURAL JUSTICE, BY THE CIT(A). MR AMIT J GUPTA ITA 3413/M/2013 2 3. WE FIND THAT THE ORDER IMPUGNED IS PASSED EX-PARTE , IN SUCH A SITUATION THE GROUND GROWS IN PROMINENCE AND POINTS TOWARDS VIOLATION OF NATURAL JUSTICE. 4. SINCE THE GRIEVANCE IS AGAINST THE ORDER OF CIT( A), WE DEEM IT FIT THAT THE CASE IS RESTORED TO CIT(A) FOR FRESH ADJUD ICATION, NEEDLESS TO STATE THAT THE CIT(A) SHALL PROVIDE ADEQUATE AND RE ASONABLE OPPORTUNITY TO THE ASSESSEE FOR THE PROSECUTION OF APPEAL. 5. SINCE WE HAVE RESTORED THE CASE TO THE FILE OF T HE CIT(A), GROUND NO. 3 BECOMES INFRUCTUOUS, IN SO FAR AS THE PRESENT APPEAL IS CONCERNED. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 13 TH AUGUST, 2014. SD/- SD/- ( ) ( ! ! ! !) (B R BASKARAN) (VIVEK VARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATE: 13 TH AUGUST, 2014 14/ COPY TO:- 1) /0/ THE APPELLANT. 2) 12/0/ THE RESPONDENT. 3) THE CIT (A)-30, MUMBAI. 4) ; CITY-19 , MUMBAI / THE CIT-CITY-19, MUMBAI. 5) <=14) , , THE D.R. A BENCH, MUMBAI. 6) =>!? COPY TO GUARD FILE. MR AMIT J GUPTA ITA 3413/M/2013 3 8) / BY ORDER / / TRUE COPY / / [ @/AB , DY. / ASSTT. REGISTRAR I.T.A.T., MUMBAI *DEA) .). * CHAVAN, SR. PS