PANKAJ JIVRAJ VAVIYA, NAVI MUMBAI V. PR CIT 28, NAVI MUMBAI

ITA 3720/MUM/2017

• Counselvise Citation: [2018] 122 COUNSELVISE.COM (IT) 4060 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 4 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 22-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: H N SINGH
• Assessee Lawyers: SUBODH RATNAPARKHI
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C , BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI SANDEEP GOSAIN , JM ITA NO. 3720 / MUM/20 17 ( ASSESSMENT YEAR : 2010 - 11 ) SHRI PANKAJ JIVRAJ VAVIYA C - 103, PLOT NO.16 OM PLAZA, SECTOR 14 PALM BEACH ROAD VASHI, NAVI MUMBAI 400 703 VS. PR. CIT 28 3 RD FLOOR, 6 TH TOWER, VASHI RAILWAY STATION COMPLEX, VASHI, NAVI MUMBAI 400 703 PAN/GIR NO. APRPP3209C ( APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY SHRI SUBODH RATNAPARKHI REVENUE BY SHRI H.N. SINGH DATE OF HE ARING 03 / 10 /201 8 DATE OF PRONOUNCEMENT 10 / 10 /201 8 / O R D E R PER R.C.SHARMA (A.M) : THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF PR. CIT - 28, MUMBAI DATED 29/03/2017 FOR A.Y.2010 - 11 IN THE MATTER OF ORDER PASSED U/S.26 3 OF THE IT ACT. 2. AT THE OUTSET, IT WAS SUBMITTED BY LEARNED AR THAT EXPARTY ORDER HAS BEEN PASSED BY CIT WITHOUT GIVING OPPORTUNITY OF BEING HEARD . IN SUPPORT OF THE CONTENTION THAT ASSESSEE WA S OUT OF TOWN DURING THE PERIOD, CASE WAS FIXED FOR HEARING AND ADJOURNMENT FOR 2 DAYS WAS SOUGHT FOR, BUT THE CIT HAS PASSED THE ORDER WITHOUT ADJOURNING THE CASE FOR TWO DAYS , T HE ASSESSEE HAS ITA NO. 3720/MUM/2017 SHRI PANKAJ JIVRAJ VAVIYA 2 FILED AN AFFIDAVIT IN SUPPORT OF ITS CONTENT ION WHICH READS AS UNDER: - ITA NO. 3720/MUM/2017 SHRI PANKAJ JIVRAJ VAVIYA 3 3. WE HAVE CAREFULLY GONE THROUGH THE AFFIDAVIT SO FILED AND FOUND THAT ASSESSEE WAS NOT IN THE TOWN WHEN APPEAL WAS FIXED FOR HEARING. AN ADJOURNMENT FOR TWO DAYS WAS SOUGHT FOR, BUT THE SAME WAS NOT GRANTED AND THE CIT HAS PASSED EXPARTY ORDER. IN THE SUBSTANTIAL INTEREST OF JUSTICE, WE SET ASIDE THE EXPARTY ORDER OF CIT AND RESTORE THE MATTER BACK ITA NO. 3720/MUM/2017 SHRI PANKAJ JIVRAJ VAVIYA 4 TO THE FILE OF THE AO FOR DECIDING AFRESH AFTER GIVING DUE OPPORTUNITY TO THE ASSESSEE AND AFTER CONSIDERING ITS CONTENTION. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 10 / 10 /201 8 SD/ - ( SANDEEP GOSAIN ) SD/ - (R.C.SHARMA) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED 10 / 10 /201 8 KARUNA SR. PS COPY OF THE ORDER FORWARDED TO : BY ORDER, ( ASSTT. REGISTRAR) ITAT, MUMBAI 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY//