SHRI ROMEN MOHANLAL PATEL, MUMBAI V. CIT(A)-28 , MUMBAI

ITA 3753/MUM/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 7329 (ITAT-MUMBAI)
• Duration Of Justice: 10 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 29-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHAITANYA ANJARIA
• Keywords: Opportunity of being heard; Application of stay; Set aside
• Section: 143(3); 147

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY , JUDICIAL MEMBER ITA NO. 3 753 / MUM . /2018 ( ASSESSMENT YEAR : 20 10 11 ) SHRI ROMEN MOHA NLAL PATEL 40, BHANSALI BUILDING BANGANGA ROAD WALKESHWAR, MUMBAI 400 006 PAN AABPP3811D . APPELLANT V/S INCOME TAX OFFICER WARD 17(3)(2), MUMBAI . RESPONDENT REVENUE BY : SHRI CHAITANYA ANJARIA ASSESSEE BY : SHRI VIMAL PUNMIYA DATE OF HEARING 18 .0 4 .201 9 DATE OF ORDER 26.04.2019 O R D E R T HE AFORESAID APPEAL HAS BEEN FILED BY THE ASSESSEE CHALLENGING THE ORDER DATED 27 TH MARCH 2018, PASSED BY THE LEARNED COMMISSIONER (APPEALS) 28 , MUMBAI, REJECTING ASSESSEES APPLICATION SEEKING STAY RECOVERY OF DEMAND RAISED FOR THE ASSESSMENT YEAR 2010 11. 2 . I HAVE CONSIDERED RIVAL SUBMISSIONS AND PERUSED MATERIAL ON RECORD. AS COULD BE SEEN, THE ASSESSING OFFICER COMPLETED ASSESSMENT UNDER SECTION 143(3) R/W SECTION 147 OF THE INCOME - TAX ACT, 1961 (FOR 2 SHRI ROMEN MOHA NLAL PATEL SHORT 'THE ACT' ) IN RESPECT OF THE PRESENT ASSESSEE FOR THE ASSESSMENT YEAR 2010 11. FURTHER, THE ASSESSING OFFICER ALSO PASSED AN ASSESSMENT ORDER UNDER SECTION 158BC R/W SECTION 254 OF THE ACT AGAINST THE ASSESSEE FOR THE BLOCK PERIOD FROM 1 ST APRIL 1996 TO 11 TH APRIL 2002. THE ASSESSEE FILED APPEALS AGAINST THE AFORESAID ASSESSMENT ORDERS PASSED BY THE ASSESSING OFFICER BEFORE LEARNED COMMISSIONER (APPEALS). ON FILING THE AFORESAID APPEALS, THE ASSESSEE A LSO FILED APPLICATIONS SEEKING STAY RECOVERY OF OUTSTANDING DEMAND RAISED IN THE AFORESAID ASSESSMENT ORDERS. AS IT APPEARS, THE STAY APPLICATIONS WERE FIXED FOR HEARING BY LEARNED COMMISSIONER (APPEALS) ON 23 RD MARCH 2018. AS STATED BY LEARNED COMMISSIONE R (APPEALS) , ON THE SAID DATE AN APPLICATION WAS RECEIVED FROM THE ASSESSEE SEEKING ADJOURNMENT CITING RECENT TRAGEDY IN FAMILY. HOWEVER, LEARNED COMMISSIONER (APPEALS) WITHOUT GRANTING ANY FURTHER ADJOURNMENT DISMISSED BOTH THE STAY APPLICATIONS FILED BY THE ASSESSEE IN A CONSOLIDATED ORDER IMPUGNED IN THE PRESENT APPEAL. NOTABLY, AGAINST THE REJECTION OF STAY APPLICATION FOR THE BLOCK PERIOD FROM 1 ST APRIL 1996 TO 1 1ST APRIL 2002, THE ASSESSEE HAD PREFERRED A SEPARATE APPEAL BEFORE THE TRIBUNAL ARISING OU T OF THE IMPUGNED ORDER OF THE LEARNED COMMISSIONER (A PPEALS). WHILE DISPOSING OF THE SAID APPEAL , THE TRIBUNAL, IN IT(SS)A NO.3/MUM./2018, DATED 16 TH NOVEMBER 2018, HAS RESTORED THE STAY APPLICATION TO THE LEARNED COMMISSIONER (APPEALS) FOR FRESH ADJUDICATION AFTER AFFORDING REASONABLE OPPORTUNITY OF BEING 3 SHRI ROMEN MOHA NLAL PATEL HEARD TO THE ASSESSEE. THE LEARNED REPRESENTATIVE S APPEARING FOR THE PARTIES HAVE SUBMITTED BEFORE ME THAT SIMILAR D IRECTION CAN BE ISSUED IN THE PRESENT APPEAL ALSO. CONSIDERING THE ABOVE, I SET ASIDE THE IMPUGNED ORDER OF LEARNED COMMISSIONER (APPEALS) AND RESTORE THE STAY APPLICATION TO HIM FOR FRESH ADJUDICATION AFTER AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. GROUND RAISED IS ALLOWED FOR STATISTICAL PURPOSES. 3 . IN THE RESULT, APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN C OURT ON 26.04.2019 SD/ - SAKTIJIT DEY JUDICIAL MEMBER MUMBAI, DATED: 26.04.2019 COPY OF THE ORDER FORWARDED TO : ( 1 ) THE ASSESSEE; ( 2 ) THE REVENUE; ( 3 ) THE CIT(A); ( 4 ) THE CIT, MUMBAI CITY CONCERNED; ( 5 ) THE DR, ITAT, MUMBAI; ( 6 ) GUARD FILE . TRUE COPY BY ORDER PRADEEP J. CHOWDHURY SR. PRIVATE SECRETARY (SR. PRIVATE SECRETARY) ITAT, MUMBAI