CHERYL J PATEL, MUMBAI V. ACIT CEN CIR 13, MUMBAI

ITA 3848/MUM/2009

• Counselvise Citation: [2010] 135 COUNSELVISE.COM (IT) 4573 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 3 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-09-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 22-09-2010
• Assessment Year: 2005-2006
• Appeal Filed On: 12-06-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JI TENDRA YADAV
• Assessee Lawyers: A K GHOSH
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES C, MUMBAI BEFORE SHRI R.S.SYAL, AM AND SHRI R.S.PADVEKAR, JM ITA NOS.3847, 3848, 4162, 4163, 4164, 4165 & 4166/M UM/2009 ASST.YEARS 2002-2003, 2005-2006, 2001-2002, 2003-2 004, 2004-2005, 2006-2007 & 2007-2008 SMT.CHERYL J.PATEL B-27, 5 TH FLOOR, CLIFFTON SOCIETY NEAR CENTAUR HOTEL, JUHU MUMBAI 400 049. PA NO.AACPP6413A. VS. THE ASST.COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE 13 MUMBAI. (APPELLANT) (RESPONDENT) ITA NOS.3849 & 3850/MUM/2009 : ASST.YEARS 2002-2003 & 2005-2006 SHRI JAYANT B.PATEL B-27, 5 TH FLOOR, CLIFFTON SOCIETY NEAR CENTAUR HOTEL, JUHU MUMBAI 400 049. PA NO.AACPP6414H. VS. THE ASST.COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE 13 MUMBAI. (APPELLANT) (RESPONDENT) ITA NOS.3851 & 4159, 4160 & 4161/MUM/2009 ASST.YEARS 2005-2006, 2003-2004, 2004-2005 & 2006- 2007 SHRI PUNIT J.PATEL B-27, 5 TH FLOOR, CLIFFTON SOCIETY NEAR CENTAUR HOTEL, JUHU MUMBAI 400 049. PA NO.AGRPP9056G. VS. THE ASST.COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE 13 MUMBAI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI A.K.GHOSH RESPONDENT BY : S/SHRI AJIT KUMAR SINHA, P.N.DEVADA SAN & JITENDRA YADAV O R D E R ITA NO.3847/MUM/2009 & ORS. SMT.CHERYL J.PATEL & ORS. 2 PER BENCH : THIS BATCH OF THIRTEEN APPEALS BY DIFFERENT BUT REL ATED ASSESSEES RELATE TOASSESSMENT YEARS 2002-2003 TO 2007-2008. SINCE SO ME OF THE ISSUES RAISED IN THESE APPEALS ARE COMMON, WE ARE, THEREFORE, PROCEE DING TO DISPOSE THEM OFF BY THIS CONSOLIDATED ORDER FOR THE SAKE OF CONVENIENCE . 2. WITHOUT GOING INTO DETAILS OF THE ADDITIONS MADE AND SUSTAINED BY THE LEARNED FIRST APPELLATE AUTHORITY, IT IS NOTED THAT THE ASS ESSEES HAVE RAISED GROUND NO.1 IN SOME APPEALS CHALLENGING THE LACK OF OPPORTUNITY PR OVIDED AT THE ASSESSMENT STAGE. IN OTHER APPEALS, WHERE SUCH GROUND IS THOUGH NOT S PECIFICALLY RAISED, THE LD. AR TOOK UP THE ISSUE FOR ARGUMENT AT THE TIME OF HEAR ING. THE LEARNED COUNSEL FOR THE ASSESSEES CONTENDED THAT THESE ASSESSMENTS WERE FRA MED WITHOUT PROVIDING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE INASMUCH AS CERTAIN DOCUMENTS WERE NOT PUT ACROSS TO THE ASSESSEES ON WHICH RELIA NCE WAS PLACED ON THE ASSESSMENT STAGE. THE LEARNED COUNSEL CONTENDED THA T A PRAYER WAS MADE TO THE LEARNED CIT(A) FOR REMANDING THE MATTER BACK TO THE FILE OF A.O. WHICH DID NOT FIND FAVOUR WITH THE LEARNED FIRST APPELLATE AUTHORITY. OUR ATTENTION WAS DRAWN TOWARDS THE IMPUGNED ORDER IN THIS REGARD REQUESTING FOR TH E REMAND OF THE PROCEEDINGS FOR WANT OF THE PRINCIPLES OF NATURAL JUSTICE. IT WAS, THEREFORE, PRAYED BEFORE US THAT THE ASSESSEES BE ALLOWED REASONABLE OPPORTUNITY OF HEAR ING IN RESPECT OF THE ADDITIONS MADE AND SUSTAINED IN THE APPEAL. NO SERIOUS OBJECT ION WAS RAISED ON BEHALF OF THE DEPARTMENT. CONSIDERING THESE FACTS IN TOTALITY WE ARE OF THE CONSIDERED OPINION THAT THE ENDS OF JUSTICE WOULD MEET ADEQUATELY IF THE I MPUGNED ORDERS ARE SET ASIDE AND THE MATTER IS RESTORED TO THE FILE OF A.O. WE ORDER ACCORDINGLY AND DIRECT HIM TO MAKE THE ASSESSMENTS AFRESH AS PER LAW AFTER ALLOWI NG THE ASSESSEES A REASONABLE OPPORTUNITY OF BEING HEARD. ITA NO.3847/MUM/2009 & ORS. SMT.CHERYL J.PATEL & ORS. 3 3. IN THE RESULT, ALL THE APPEALS ARE ALLOWED FOR S TATISTICAL PURPOSES. ORDER PRONOUNCED ON THIS 30 TH DAY OF SEPTEMBER, 2010. SD/- SD/- ( R.S.PADVEKAR ) ( R.S.SYAL ) JUDICIAL MEMBER ACC OUNTANT MEMBER MUMBAI : 30 TH SEPTEMBER, 2010. DEVDAS* COPY TO : 1. THE APPELLANTS. 2. THE RESPONDENT. 3. THE CIT CONCERNED 4. THE CIT(A) CENTRAL VII, MUMBAI. 5. THE DR/ITAT, MUMBAI. 6. GUARD FILE. TRUE COPY. BY ORDER ASSISTANT REGISTRAR, ITAT, MUMBAI.