AJARAM CHHOGAJI MALI, MUMBAI V. ITO 19 (1)(1), MUMBAI

ITA 3702/MUM/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 8328 (ITAT-MUMBAI)
• Duration Of Justice: 10 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 28-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH SMC , MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER ITA NO. 3702 /MUM/201 8 (A.Y: 2009 - 10) SHRI AJARAM CHHOGAJI MALI 59/61, 2 ND FLOOR, 1 ST KUMBHARWADA LANE, MUMBAI 400 004 PAN: AJCPM 7413 Q V. I.T.O 19( 1)(1 ) ROOM NO. 223, 2 ND FLOOR, MATRU MANDIR, TARDEO ROAD, MUMBAI 400 007 (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI RAVI SAWANA DEPARTMENT BY : SHRI KAILASH KANOJIYA DATE OF HEARING : 11.02.2019 DATE OF PRONOUNCEMENT : 29 .03 .2019 O R D E R PER C. N. PRASAD (JM) 1. THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LEARNED COMMI SSIONER OF INCOME TAX (APPEALS) 30, MUMBAI [HEREINAFTER IN SHORT LD.CIT(A)] DATED 22.03.2018 FOR THE A.Y. 2009 - 10. 2. AT THE OUTSET , LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT , THE LD.CIT(A) PASSED ORDER EXPARTE WITHOUT GIVING SUFFICIENT OPPORTUNITY TO THE ASSESSEE. HE PRAYED THAT THE APPEAL MAY BE RESTORED TO THE FILE OF THE 2 ITA NO.3702/MUM/2018 (A.Y: 2009 - 10) SHRI AJARAM CHHOGAJI MALI LD.CIT(A) FOR ADJUDICATION AFTER PROVIDING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASS ESSEE. 3. LD. DR LEFT THE DISCRETION OF THE BENCH. 4. ON HEARING BOTH THE SIDES AND ON PERUSAL OF THE ORDER OF THE LD.CIT(A) , I FIND THAT ONE MORE OPPORTUNITY SHOULD HAVE BEEN GIVEN TO THE ASSESSEE TO PROSECUTE THE APPEAL. I ALSO OBSERVE THAT THE ASSESSEE SHOULD HAVE COOPERATED WITH THE PROCEEDINGS BEFORE THE LD.CIT(A) WITHOUT TAKING UNNECESSARY ADJOURNMENTS. THUS, THE ASSESSEE IS DIRECTED TO COOPERATE WITH THE PROCEEDINGS BEFORE THE LD.CIT(A). WITH THESE OBSERVATIONS THIS APPEAL IS RESTORED TO THE FILE OF THE LD.CIT(A ) FOR D ENOVO ADJUDICATION AFTER PROVIDING ADEQUATE OPPORTUNITY O F BEING HEARD TO THE ASSESSEE. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATIS TICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON THE 29 TH MARCH , 2019 SD / - (C.N. PRASAD) JUDICIAL MEMBER MUMBAI / DATED 29 / 0 3 / 201 9 GIRIDHAR , S R. PS 3 ITA NO.3702/MUM/2018 (A.Y: 2009 - 10) SHRI AJARAM CHHOGAJI MALI COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY// BY ORDER (ASSTT. REGISTRAR) ITAT, MUM