PRAVIN VARAJDAS GANDHI, MUMBAI V. ACIT 4(3), MUMBAI

ITA 3668/MUM/2010

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 48632 (ITAT-MUMBAI)
• Duration Of Justice: 11 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-04-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2003-2004
• Appeal Filed On: 07-05-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUNREDRA KUMAR
• Assessee Lawyers: R D KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI C BENCH, MUMBAI BEFORE SHRI D.K.AGARWAL, JUDICIAL MEMBER & SHRI T.R.SOOD, ACCOUNTANT MEMBER I.T.A.NO.3668/MUM/2010 A.Y 2003-04 SHRI PRAVIN VARAJDAS GANDHI, 64, PRINCESS STREET, RANVIR MANSION, MUMBAI 400 002 PAN: AAFPG 5757 P VS. ASST. COMMISSIONER OF I.T. - 4(3) MUMBAI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI R.D.KUMAR. RESPONDENT BY : SHRI SUNREDRA KUMAR, SR.DR O R D E R PER T.R.SOOD, AM: IN THIS APPEAL ASSESSEE HAS RAISED VARIOUS GROUNDS . 2. BEFORE US LD. COUNSEL OF THE ASSESSEE SUBMITTED THAT THE CIT[A] HAS PASSED AN EX PARTE ORDER DESPITE ADJOURNMENT AP PLICATION BEING MADE BECAUSE COUNSEL OF THE ASSESSEE WANTED LITTLE MORE TIME TO PREPARE THE CASE. THEREFORE, ONE MORE OPPORTUNITY M AY BE GIVEN AND THE MATTER BE RESTORED TO THE FILE OF THE CIT[A]. 3. ON THE OTHER HAND, LD. DR SUPPORTED THE ORDER OF THE CIT[A]. 4. AFTER CONSIDERING THE RIVAL SUBMISSIONS, WE FIND THAT THE CASE WAS ADJOURNED BY THE LD. CIT[A] ON THREE OCCASIONS. ON THE FOURTH OCCASION AGAIN AN ADJOURNMENT APPLICATION WAS FILED STATING THAT THE COUNSEL OF THE ASSESSEE HAS REQUESTED THE ASSESSEE TO SEEK ONE MORE ADJOURNMENT. HOWEVER, THIS APPLICATION WAS REJECTED . WE ARE OF THE VIEW THAT THE LD. CIT[A] SHOULD HAVE MADE AWARE TO THE ASSESSEE THAT 2 THIS WOULD BE THE LAST OPPORTUNITY, OTHERWISE ISSUE S WOULD BE DECIDED ON EXPARTE BASIS. IN THESE CIRCUMSTANCES, WE ARE OF THE VIEW, THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE AN D ACCORDINGLY WE SET ASIDE THE ORDER OF THE LD. CIT[A] AND REMIT THE MATTER TO HIS FILE FOR RE-EXAMINATION OF THE ISSUES AFTER PROVIDING ADEQUA TE OPPORTUNITY TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO CO-O PERATE WITH THE APPEAL PROCEEDINGS AND NOT TO SEEK UNNECESSARY ADJO URNMENTS. 5. IN THE RESULT, APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS DAY OF 2 7/4/2011. SD/- SD/- (D.K.AGARWAL) (T.R.SOOD) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI:27/4/2011. P/-*