ASHISH ATTMARAM PANCHAL, MUMBAI V. ITO 25(2)(1), MUMBAI

ITA 3683/MUM/2017

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 9172 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-10-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 22-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N HEMALATHA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH SMC, MUMBAI BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER ITA NO.3683/M/2017 ASSESSMENT YEAR: 2009-10 M/S. ASHISH ATRMARAM PANCHAL, 7, SHRINATH KRUPA, MG ROAD, VILE PARLE (EAST), MUMBAI-400 057 PAN: AMZPP3119J VS. INCOME TAX OFFICER 25(2)(1), 710, C-12, BANDRA KURLA COMPLEX, BKC, MUMBAI (APPELLANT) (RESPONDENT) PRESENT FOR: ASSESSEE BY : SHRI JAYANT R. BHATT, A.R. REVENUE BY : SMT. N. HEMALATHA, D.R. DATE OF HEARING : 08.08.2017 DATE OF PRONOUNCEMENT : 16.10.2017 O R D E R PER D.T. GARASIA, JUDICIAL MEMBER: THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESS EE AGAINST THE ORDER DATED 29.03.2017 OF THE COMMISSIONER OF I NCOME TAX (APPEALS) [HEREINAFTER REFERRED TO AS THE CIT(A)] R ELEVANT TO ASSESSMENT YEAR 2009-10. 2. DURING THE COURSE OF HEARING, THE LD. A.R. SUBMI TTED THAT THE ASSESSMENT WAS PASSED EX-PARTE AND BEFORE THE LD. C IT(A) AND THE ASSESSING OFFICER (HEREINAFTER REFERRED TO AS THE A O) THE ASSESSEE DID NOT REMAIN PRESENT. NOW ASSESSEE WANTED TO REMAIN PRESENT BEFORE THE AO AND HENCE HE REQUESTED TO DECIDE THE MATTER AFRESH AFTER GIVING DUE OPPORTUNITY OF HEARING TO THE ASSESSEE. 3. THE LD. D.R. HAS NOT OBJECTION. ITA NO.3683/M/2017 M/S. ASHISH ATRMARAM PANCHAL 2 4. HAVING HEARD BOTH THE PARTIES AND LOOKING TO THE FACTS AND CIRCUMSTANCES OF THE CASE, IN THE INTEREST OF JUSTI CE AND FAIRPLAY, I RESTORE THIS MATTER BACK TO THE FILE OF AO. THE AO IS DIRECTED TO DECIDE THE MATTER AFRESH AFTER GIVING DUE OPPORTUNI TY OF HEARING TO THE ASSESSEE. IF THE ASSESSEE WILL NOT REMAIN PRES ENT BEFORE THE AO, THE AO IS AT LIBERTY TO PASS THE ORDER, AS PER LAW. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 16.10.2017. SD/- (D.T. GARASIA) JUDICIAL MEMB ER MUMBAI, DATED: 16.10.2017. * KISHORE, SR. P.S. COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT (A) CONCERNED, MUMBAI THE DR CONCERNED BENCH //TRUE COPY// [ BY ORD ER DY/ASSTT. REGISTRAR, ITAT, MUMBAI.