CENTRAL RAILWAY EMPLOYEE CO-OP CREDIT SOCIETY LTD, MUMBAI V. ITO 17(3)4), MUMBAI

ITA 378/MUM/2011

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 1604 (ITAT-MUMBAI)
• Duration Of Justice: 5 year(s) 10 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 13-10-2016
• Assessment Year: 1997-1998
• Appeal Filed On: 13-01-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, C MUMBAI , , , BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER, AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA NO.378/MUM/2011 ASSESSMENT YEAR: 1997-98 CENTRAL RAILWAY EMPLOYEE CO- OP. CREDIT SOCIETY LTD. 65-A, N.M. JOSHI MARG, BYCULLA(WEST), MUMBAI-400027 / VS. INCOME TAX OFFICER- 17(3)4, PIRAMAL CHAMBERS, MUMBAI ( ! ' /ASSESSEE) ( # / REVENUE) PAN. NO. AAATT3547K #$ % ' & / DATE OF HEARING : 28/11/2016 % ' & / DATE OF ORDER: 02/12/2016 ! ' ! / ASSESSEE BY SHRI DEEPAK TIKEKAR # ! / REVENUE BY MS. MAHUA SARKAR-DR ITA NO. 378/MUM/2011 CENTRAL RAILWAY EMPLOYEE CO-OP. CREDIT SOCIETY LTD. 2 / O R D E R PER JOGINDER SINGH (JUDICIAL MEMBER) THE ASSESSEE IS AGGRIEVED BY THE IMPUGNED ORDER DAT ED 16/07/2008 OF THE LD. FIRST APPELLATE AUTHORITY, MU MBAI, ON REJECTION OF CLAIM OF THE ASSESSEE SOCIETY FOR GRAN T OF CREDIT FOR TAX DEDUCTED AT SOURCE FROM INTEREST AMOUNTING TO RS.6,08,426/- BY PASSING AN EX-PARTY ORDER BY THE L D. COMMISSIONER OF INCOME TAX (APPEAL). 2. DURING HEARING OF THIS APPEAL, THE LD. COUNSEL FOR THE ASSESSEE, SHRI DEEPAK TIKEKAR, FILED A PHOTOCOP Y OF LETTER SHOWING THAT ON THE APPOINTED DATE OF HEARING I.E. 10/04/2008, THE ASSESSEE WAS DIRECTED THAT THE APPE AL HAS BEEN ADJOURNED AND FRESH NOTICE OF HEARING WILL BE ISSUED. THIS LETTER ALSO BEARING THE SEAL OF THE OFFICE THE LD. COMMISSIONER OF INCOME TAX (APPEAL) ALONG WITH SIGN ATURE. THIS FACTUAL MATRIX WAS NOT CONTROVERTED BY THE LD. DR, MS. MAHUA SARKAR. 2.1. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WITHOUT G OING INTO MUCH DELIBERATION/MERITS OF THE APPEAL, AS CANVASSE D BY LD. COUNSEL FOR THE ASSESSEE, WE FIND THAT THERE IS A N OTING ON THE PHOTOCOPY THAT ADJ. AND FRESH NOTICE WILL BE ISSUE D, WHICH IS DULY BEARING THE SEAL AND SIGNATURE FROM THE OFFICE OF THE LD. COMMISSIONER OF INCOME TAX (APPEAL). THE ORDER WAS PASSED ON THE NEXT DAY ITSELF I.E. 11/04/2008, MEANING THE REBY, THE PRINCIPLE OF NATURAL JUSTICE DEMANDS THAT NO PERSON SHOULD BE CONDEMNED UNHEARD, THEREFORE, WE DIRECT THE LD. ITA NO. 378/MUM/2011 CENTRAL RAILWAY EMPLOYEE CO-OP. CREDIT SOCIETY LTD. 3 COMMISSIONER OF INCOME TAX (APPEAL) TO ADJUDICATE T HE APPEAL OF THE ASSESSEE AFRESH ON MERIT. NEEDLESS TO MENTION HERE THAT THE ASSESSEE BE PROVIDED DUE OPPORTUNITY OF BEING HEARD. THE ASSESSEE IS AT LIBERTY TO FURNISH NECESS ARY EVIDENCE, IF ANY, IN SUPPORT OF ITS CLAIM. THE ASSE SSEE IS DIRECTED TO APPROACH THE OFFICE OF THE FIRST APPELL ATE AUTHORITY WITHIN ONE MONTH FROM THE RECEIPT OF THIS ORDER. THE LD. COMMISSIONER OF INCOME TAX (APPEAL) IS FREE TO ADJUDICATE THE APPEAL OF THE ASSESSEE ON A MUTUALLY PRE DECIDED DATE. THUS, THE APPEAL OF THE ASSESSEE IS A LLOWED FOR STATISTICAL PURPOSES ONLY. FINALLY, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES ONLY. THIS ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF THE LD. REPRESENTATIVES FROM BOTH SIDES AT THE CONCLUSION OF THE HEARING ON 28/11/2016. SD/- SD/- ( R AJESH KUMAR ) (JOGINDER SINGH) '!# / ACCOUNTANT MEMBER $!# /JUDICIAL MEMBER $ MUMBAI; ( DATED : 02/12/2016 F{X~{T? P.S / /. .. %$&'()(*& / COPY OF THE ORDER FORWARDED TO : 1. *+,- / THE APPELLANT (RESPECTIVE ASSESSEE) 2. ./,- / THE RESPONDENT. 3. 0 0 1' ( *+ ) / THE CIT, MUMBAI. 4. 0 0 1' / CIT(A)- , MUMBAI, 5. 3#4 .' , 0 *+& * 5 , $ / DR, ITAT, MUMBAI ITA NO. 378/MUM/2011 CENTRAL RAILWAY EMPLOYEE CO-OP. CREDIT SOCIETY LTD. 4 6. 6 7$ / GUARD FILE. ! / BY ORDER, /3+' .' //TRUE COPY// /! (DY./ASSTT. REGISTRAR) , $ / ITAT, MUMBAI