M/S KONARK TANK VESSELS PVT. LTD., NAVI MUMBAI V. ITO 10(3)(4), MUMBAI

ITA 3481/MUM/2010

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 48544 (ITAT-MUMBAI)
• Duration Of Justice: 11 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-04-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 03-05-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES A, MUMBAI BEFORE SHRI R.S.SYAL, AM AND SHRI V.DURGA RAO, JM ITA NO.3481/MUM/2010 : ASST.YEAR 2005-2006 M/S.KONARK TANK VESSELS PRIVATE LIMITED R-493 MIDC, TTC, RABALE NAVI MUMBAI 400 071. PAN : AAACK2683A. VS. THE INCOME TAX OFFICER WARD 10(3)(4) MUMBAI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI JAYANT BHATT RESPONDENT BY : SHRI MANVENDRA GOYAL O R D E R PER R.S.SYAL (AM) : THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDER PASSED BY THE COMMISSIONER OF INCOME-TAX (APPEALS) ON 22.02.2010 IN RELATION TO THE ASSESSMENT YEAR 2005-2006. 2. WE HAVE HEARD BOTH SIDES AND PERUSED THE RELEVAN T MATERIAL ON RECORD. IT IS NOTED THAT THE IMPUGNED ORDER HAS BEEN PASSED EX PARTE QUA THE ASSESSEE. THE LEARNED A.R. SUBMITTED THAT INSUFFICIENT OPPORTU NITY WAS PROVIDED BY THE LEARNED CIT(A) TO THE ASSESSEE BEFORE DECIDING THE APPEAL. IT WAS, THEREFORE, PRAYED THAT SUFFICIENT OPPORTUNITY MAY BE GRANTED TO PUT UP THE CASE PROPERLY BEFORE THE LEARNED FIRST APPELLATE AUTHORITY. NO SERIOUS OBJECTION WAS RAISED BY THE LEARNED DEPARTMENTAL REPRESENTATIVE. IN THE GIVEN CIRCUMSTA NCES AND IN THE INTEREST OF JUSTICE WE SET ASIDE THE IMPUGNED ORDER AND RESTORE THE MATTER TO THE FILE OF CIT(A) FOR DECIDING IT AFRESH AS PER LAW AFTER ALLOWING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ITA NO.3481/MUM/2010 M/S.KONARK TANK VESSELS PRIVATE LIMITED. 2 3. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. ORDER PRONOUNCED ON THIS 29 TH DAY OF APRIL, 2011 . SD/ - SD/ - (V.DURGA RAO) JUDICIAL MEMBER (R.S.SYAL) ACCOUNTANT MEMBER MUMBAI : 29 TH APRIL, 2011. DEVDAS* COPY TO : 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT CONCERNED 4. THE CIT(A) - XXII, MUMBAI. 5. THE DR/ITAT, MUMBAI. 6. GUARD FILE. TRUE COPY. BY ORDER ASSISTANT REGISTRAR, ITAT, MUMBAI.