PRABHAT R. JHUNJHUNWALA, MUMBAI V. ASST CIT RG 16(1), MUMBAI

ITA 3799/MUM/2015

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 2468 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 1 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-07-2016
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 22-06-2015
• Court: TRIBUNAL
• Department Lawyers: A RAMACHANDRAN
• Assessee Lawyers: MEET JIMVDIYA
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN (AM) I.T.A. NO. 3799 /MUM/ 20 1 5 (ASSESSMENT YEAR 200 6 - 0 7 ) SHRI PRABHAT R. JHUNJHUNWALA 8, ARAB BUNGLOW 12 TH KHETWADI LANE NEAR BALWAS HOTEL MUMBAI - 400 004. VS. ACIT 16(1 ) MUMBAI ( APPELLANT ) ( RESPONDENT ) PAN NO . AACPJ3606P ASSESSEE BY SHRI MEET JIMVDIYA DEPARTMENT BY SHRI A. RAMACHANDRAN DATE OF HEARING 1. 8 . 201 6 DATE OF PRONOUNCEMENT 1 . 8 . 201 6 O R D E R THE ASSESSEE HAS FILED THIS APPEAL CHALLENGING THE ORDER DATED 12 - 03 - 2015 PASSED BY LD CIT(A) - 30, MUMBAI CONFIRMING THE PENALTY OF RS.6,94,670/ - LEVIED BY THE AO U/S 271(1)(C) OF THE ACT. 2. THE AUTHORISED REPRESENTATIVE OF THE ASSESSEE HAS MOVED AN APPLICATION SEEKING ADJOURNMENT. HOWEVER, ON PER USAL OF THE ORDER PASSED BY LD CIT(A), I NOTICE THAT THE LD CIT(A) HAS PASSED AN EX - PARTE ORDER, I.E., WITHOUT HEARING THE ASSESSEE. THE ASSESSEE HAS FILED STATEMENT OF FACTS BEFORE THE TRIBUNAL, WHEREIN IT WAS STATED THAT THE ASSESSEE DID NOT RECEIVE THE NOTICE OF HEARING SENT BY LD CIT(A) ON THE REASONING THAT THERE WAS DISPUTE BETWEEN THE FAMILY MEMBERS. 3. HENCE I PROPOSED TO RESTORE ALL THE MATTERS TO THE FILE OF LD CIT(A), SINCE THE FIRST APPELLATE AUTHORITY HAS PASSED THE EX - PARTE ORDER WITHO UT HEARING THE 2 ASSESSEE AND SINCE THE ASSESSEE HAS PLAUSIBLE GIVEN REASON FOR NOT APPEARING BEFORE THE LD CIT(A). THE LD D.R DID NOT OBJECT TO THE SAME. ACCORDINGLY I SET ASIDE THE ORDER PASSED BY LD CIT(A) AND RESTORE ALL THE MATTERS TO HIS FILE WITH THE DIRECTION TO ADJUDICATE THE APPEAL AFRESH, AFTER PROVIDING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS TREATED AS ALLOWED. ORDER HAS BE EN PRONOUNCED IN THE COURT ON 1. 8 .2016 SD/ - (B.R.BASKARAN) ACCOUNTANT MEMBER MUMBAI ; DATED : 1 / 8 / 20 1 6 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. BY ORDER, //TRUE COPY// ( DY./ASSTT. REGISTRAR) ITAT, MUMBAI PS