ANIL K. BHATIA, MUMBAI V. ACIT23(1) (NOW 23(1), MUMBAI

ITA 3649/MUM/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 4757 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 5 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 19-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HARKAMAL SOHI
• Assessee Lawyers: JITENDRA SINGH
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA NOS. 3649 & 3650/MUM/2017 (ASSESSMENT YEARS: 2009-10 & 2010-11) SHRI ANIL K. BHATIA D-2, FLAT NO. 67/68 GREEN FIELD SOCIDETY (NEXT TO MAJAS DEPOT) ANDHERI (E) MUMBAI 400095 VS. AC I T - 23(1) ROOM NO. 113, 1ST FLOOR MATRU MANDIR, TARDEO GRAND ROAD (W) MUMBAI 400007 PAN AA APB9588J APPELLANT RESPONDENT APPELLANT BY: SHRI JITENDRA SINGH RESPONDENT BY: MS. HARKAMAL SOHI DATE OF HEARING: 11.10.2018 DATE OF PRONOUNCEMENT: 29.10.2018 O R D E R PER RAJESH KUMAR, AM THESE APPEALS FILED BY REVENUE ARE DIRECTED AGAINST THE ORDER OF THE CIT(A)-32, MUMBAI DATED 23.03.2016 AND THEY RELATE TO ASSESSMENT YEARS 2009-10 AND 2010-11. 2. IN THE FIRST GROUND IN BOTH THE APPEALS THE ASSESSE E CHALLENGES THE ORDER OF THE CIT(A) ON THE GROUND OF BEING EX-PARTE ORDER PASSED WITHOUT AFFORDING PROPER AND SUFFICIENT OPPORTUNITY TO THE ASSESSEE AND THEREBY CAUSING MISCARRIAGE OF NATURAL JUSTICE. 3. THE LEARNED A.R. PRAYED BEFORE THE BENCH THAT SINCE THE ORDER OF THE FIRST APPELLATE AUTHORITY IS EX-PARTE AND IS DECIDE D NOT ON MERIT, THEREFORE IN THE INTEREST OF JUSTICE AND FAIR PLAY THE SAME M AY KINDLY BE RESTORED TO THE FILE OF THE LEARNED CIT(A) SO THAT THE ORDER IS PASSED AFTER CONSIDERING THE MERIT OF THE CASE AFTER HEARING THE ASSESSEE. T HE LEARNED D.R. DID NOT OBJECT TO THE CONTENTION OF THE LEARNED A.R. FOR RE STORING THE ISSUE TO THE FILE OF THE CIT(A). ITA NO. 3649/MUM/2017 SHRI ANIL K. BHATIA 2 4. AFTER HEARING BOTH THE PARTIES AND PERUSING THE MA TERIAL ON RECORD WE FIND THAT IN BOTH THE CASES THE FIRST APPELLATE AUTHORITY HAS PASSED ORDER EX-PARTE WITHOUT HEARING THE ASSESSEE AND THE MERITS OF THE CASE. WE, THEREFORE, ARE OF THE VIEW THAT THE ENDS OF JUS TICE WOULD BE MET AND THE PRINCIPLE OF NATURAL JUSTICE WOULD BE FULLY RESPECT ED AND SATISFIED IF THE ISSUE IS RESTORED TO THE FILE OF THE CIT(A). ACCORD ING WE RESTORE THE APPEAL BACK TO THE FILE OF THE CIT(A) TO DECIDE THE SAME A S PER THE FACTS AND LAW AFTER AFFORDING OPPORTUNITY OF HEARING TO THE ASSES SEE. 5. SINCE WE HAVE RESTORED THE ISSUE TO THE FILE OF THE CIT(A), THERE IS NO NEED TO ADJUDICATE THE OTHER GROUNDS RAISED BY THE ASSESSEE ON MERITS. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 29 TH OCTOBER, 2018. SD/ - SD/ - (C.N. PRASAD) (RAJESH KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 29 TH OCTOBER, 2018 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) -32, MUMBAI 4. THE PR.CIT - 23, MUMBAI 5. THE DR, A BENCH, ITAT, MUMBAI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI N.P.