TAIDA TRADING & INDUSTRIES LTD, MUMBAI V. ACIT 2(3), MUMBAI

ITA 3460/MUM/2010

• Counselvise Citation: 346019914 RSA 2010
• Duration Of Justice: 1 year(s) 5 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-10-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: J
• Next Hearing Date: 18-10-2011
• Assessment Year: 2005-2006
• Appeal Filed On: 03-05-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PARTHSARTHY NAIK
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL J BENCH: MUMBAI BEFORE SHRI R.S. PADVEKAR, JUDICIAL MEMBER AND SHRI RAJENDRA SINGH, ACCOUNTANT MEMBER ITA NO.3460/MUM/2010 (ASSESSMENT YEAR: 2005-06) TAIDA TRADING & INDUSTRIES LIMITED, MANDLIK HOUSE, MANDLIK ROAD, COLABA, MUMBAI -400 001 ....... APPELLANT VS ASSISTANT COMMISSIONER OF INCOME-TAX-2(3), MUMBAI ..... RESPONDENT PAN: AAACT 1683 P APPELLANT BY: SHRI DHARMESH SHAH RESPONDENT BY: SHRI PARTHSARTHY NAIK DATE OF HEARING: 18.10.2011 DATE OF PRONOUNCEMENT: 28.10.2011 O R D E R PER R.S. PADVEKAR, JM IN THIS APPEAL THE ASSESSEE HAS CHALLENGED THE IMPU GNED ORDER OF THE LD. CIT (A) -6, MUMBAI DATED 05.01.2010 FOR THE A.Y. 2005-06. THE ASSESSEE HAS TAKEN THE FOLLOWING EFFECTIVE GROU NDS:- 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CA SE, THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) HA S LEGALLY ERRED IN DISMISSING THE APPEAL. 2. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CAS E, THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) HA S ITA 3460/MUM/2010 TAIDA TRADING & INDUSTRIES LIMITED 2 LEGALLY ERRED IN NOT DECIDING THE APPEAL ON MERITS ON THE BASIS OF MATERIAL AVAILABLE ON RECORD. 3. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CAS E, THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) HA S LEGALLY ERRED IN NOT GRANTING REASONABLE OPPORTUNIT Y OF BEING HEARD TO THE APPELLANT. 2. WE HAVE HEARD THE PARTIES. THE LD. COUNSEL SUBM ITS THAT THE LD. CIT (A) DECIDED THE APPEAL EX-PARTE . HE SUBMITS THAT THE NOTICE DATED 22.12.2009 REFERRED BY THE LD. CIT (A) IN HIS ORDER WAS NOT RECEIVED BY THE ASSESSEE DUE TO THE CHANGE OF THE A DDRESS. HE PLEADED FOR ONE MORE OPPORTUNITY MAY BE GIVEN FOR PLEADING THE CASE BEFORE THE LD. CIT (A) IN THE INTEREST OF JUSTICE. WE HAVE AL SO HEARD THE LD. D.R. 3. WE FIND THAT THE LD. CIT (A) DISMISSED THE ASSES SEES APPEAL ON THE REASON THAT THE ASSESSEE IS NOT INTERESTED IN P ROSECUTING THE SAID APPEAL. IN OUR OPINION, THE ASSESSEE NEEDS TO BE G IVEN ONE MORE OPPORTUNITY TO PRESENT HIS CASE BEFORE THE LD. CIT (A) ON MERIT. THE LD. D.R. HAS NO OBJECTION FOR RESTORING THE MATTER TO THE FILE OF THE LD. CIT (A). UNDER THE CIRCUMSTANCES, WE RESTORE THE E NTIRE APPEAL BEFORE THE LD. CIT (A) TO DECIDE THE SAME ON MERIT AFTER G IVING OPPORTUNITY OF BEING HEARD THE ASSESSEE. NEEDLESS TO SAY THE ASSE SSEE SHOULD CO- OPERATE WITH THE LD. CIT (A) FOR DISPOSAL OF THE AP PEAL. THE ASSESSEE SHOULD ALSO FILE NEW ADDRESS, IF ANY, FOR PROPER SE RVICE OF THE NOTICE SUO MOTU WITHIN ONE MONTH FROM THE DATE OF RECEIPT OF THIS O RDER. WE, ACCORDINGLY, SET ASIDE THE ORDER OF THE LD. CIT (A) . 4. IN THE RESULT, ASSESSEES APPEAL IS ALLOWED FOR THE STATISTICAL PURPOSES. ITA 3460/MUM/2010 TAIDA TRADING & INDUSTRIES LIMITED 3 ORDER PRONOUNCED IN THE OPEN COURT ON THIS DAY OF 2 8TH OCTOBER 2011. SD/- SD/- ( RAJENDRA SINGH ) ACCOUNTANT MEMBER ( R.S. PADVEKAR ) JUDICIAL MEMBER MUMBAI, DATE : 28TH OCTOBER, 2011 COPY TO:- 1) THE APPELLANT. 2) THE RESPONDENT. 3) THE CIT (A)-6, MUMBAI. 4) THE CIT-2, MUMBAI. 5) THE D.R. J BENCH, MUMBAI. BY ORDER / / TRUE COPY / / ASSTT. REGISTRAR I.T.A.T., MUMBAI *CHAVAN ITA 3460/MUM/2010 TAIDA TRADING & INDUSTRIES LIMITED 4 SR.N. EPISODE OF AN ORDER DATE INITIALS CONCERNED 1 DRAFT DICTATED ON 18.10.2011 SR.PS 2 DRAFT PLACED BEFORE AUTHOR 18.10.2011 SR.PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5 APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/PS 6 KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7 FILE SENT TO THE BENCH CLERK SR.PS/PS 8 DATE ON WHICH FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER