SUCHITA SANTOSH VARMA, THANE V. ITO WD 3(4), KALYAN

ITA 3684/MUM/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 0392 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-08-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 22-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N HEMALATHA
• Assessee Lawyers: PANKAJ PANDEY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH SMC, MUMBAI BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER ITA NO.3684/M/2017 ASSESSMENT YEAR: 2011-12 MRS. SUCHITA SANTOSH VARMA, A-11/7, MARIGOLD, 2 ND FLOOR, GODREJ HILL, KALYAN (W), DIST. THANE-421301 PAN: AEDPV2233H VS. ITO WARD 32(2)(2), BANDRA KURLA COMPLEX, MUMBAI (APPELLANT) (RESPONDENT) PRESENT FOR: ASSESSEE BY : SHRI PANKAJ PANDEY, A.R. REVENUE BY : SHRI N. HEMALATHA, D.R. DATE OF HEARING : 08.08.2017 DATE OF PRONOUNCEMENT : 21.08.2017 O R D E R PER D.T. GARASIA, JUDICIAL MEMBER: THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSES SEE AGAINST THE ORDER DATED 27.02.2017 OF THE COMMISSIONER OF INCOME TAX (APPEALS) [HEREINAFTER REFERRED TO AS THE CIT(A)] RELEVANT TO ASSESSMENT Y EAR 2011-12. 2. DURING THE COURSE OF HEARING, THE LD. D.R. SUBMI TTED THAT THE ASSESSEE DID NOT REMAIN PRESENT BEFORE THE LD. CIT(A) AND TH E LD. CIT(A) HAS PASSED EX-PARTE ORDER. THEREFORE, MATTER MAY BE RESTORED TO LD. CIT(A) FOR A FRESH ADJUDICATION. 3. THE LD. A.R. FAIRLY SUBMITTED THAT THE ASSESSEE DID NOT REMAIN PRESENT BEFORE THE LD. CIT(A). 4. HAVING HEARD BOTH THE PARTIES AND LOOKING INTO T HE FACTS AND CIRCUMSTANCES OF THE CASE, WE FIND THAT ASSESSEE DI D NOT REMAIN PRESENT BEFORE THE LD. CIT(A). THEREFORE, IN THE INTEREST OF JUST ICE AND FAIR PLAY, WE RESTORE ITA NO.3684/M/2017 MRS. SUCHITA SANTOSH VARMA 2 THIS MATTER BACK TO THE FILE OF LD. CIT(A). THE LD . CIT(A) IS DIRECTED TO DECIDE THE MATTER AFRESH AFTER HEARING THE ASSESSEE . ASSESSEE IS DIRECTED TO REMAIN PRESENT BEFORE THE LD. CIT(A) AFTER RECEIPT OF THIS ORDER WITHIN TWO MONTHS, FAILING WHICH THE LD. CIT(A) IS DIRECTED TO PASS THE ORDER AS PER LAW. 5. IN THE RESULT, APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 21.08.2017. SD/- (D.T. GARASIA) JUDICIAL MEMB ER MUMBAI, DATED: 21.08.2017. * 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.