DILIP G. MEHTA, MUMBAI V. ITO 18(2)(2), MUMBAI

ITA 3869/MUM/2013

• Counselvise Citation: [2015] 134 COUNSELVISE.COM (IT) 1991 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 7 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-12-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 26-10-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 15-05-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: KRISH B DESAI
• Keywords: Opportunity of being heard; Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, MUMBAI BEFORE S/SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND AMARJIT SINGH, JUDICIAL MEMBER / I.T.A. NO.3869/M/13 ( / ASSESSMENT YEAR: 2009-10) SHRI DILIP G. MEHTA FLAT NO.9, 5 TH FLOOR, ANILA NIWAS, BEHIND WAMAN HARI PETHE SHOP, GOKHALE ROAD(NORTH), DADAR (WEST), MUMBAI - 400028 / VS. INCOME TAX OFFICER 18(2)(2), MUMBAI ./ ./ PAN/GIR NO. : AAUPM3770D ( / APPELLANT ) .. ( / RESPONDENT ) ASSESSEE BY: SHRI KRISH B. DESAI DEPARTMENT BY: SHRI SANJEEV KASHYAP !' # $ / DATE OF HEARING: 26.10.2015 %&' # $ /DATE OF PRONOUNCEMENT: 23.12.2015 () / O R D E R PER AMARJIT SINGH, JM: THIS IS AN APPEAL AGAINST THE ORDER OF LEARNED COM MISSIONER OF INCOME TAX (APPEALS)-29, MUMBAI [HEREINAFTER REFERR ED TO AS THE LEARNED CIT(A)] DATED 07.02.2013 RELEVANT TO THE A.Y. 2009 -10. 2. THE SOLE POINT WHICH HAS BEEN RAISED BY THE APP ELLANT THAT THE ADDITIONAL GROUNDS WHICH HAVE BEEN TAKEN BY HIM IN HIS LETTER DATED 20.07.2012 AND LETTER DATED 04.08.2012 AND LETTER DATED 24.08.2012 HAVE N OT BE ADJUDICATED BY THE LEARNED CIT(A) WITHOUT ANY REASONABLE CAUSE. THE O RDER PASSED BY THE LEARNED CIT(A) SPEAKS THAT THE ADDITIONAL GROUNDS WHICH HAV E BEEN TAKEN BY THE ITA NO.3869/M/13 ASSESSMENT YEAR: 2009-10 2 ASSESSEE WERE NOT BEING TAKEN FOR ADJUDICATION BECA USE THE SAME WERE NOT TAKEN EARLIER AND WERE GENERAL IN NATURE. THE ADDITIONAL GROUNDS CAN BE TAKEN AT THE TIME OF PENDENCY OF THE APPEAL IN VIEW OF THE LAW S ETTLED IN NTPC VS. CIT (229 ITR 383) SC, JUTE CORPORATION OF INDIA LTD. VS. CIT (187 ITR 688,694) SC, AVERY CYCLES INDS LTD. VS. CIT(292 ITR 493) (P&H). THEREFORE IN THE SAID CIRCUMSTANCES WE ARE OF THE VIEW THAT DECLINING THE ADDITIONAL GROUNDS FOR ADJUDICATION BY THE LEARNED CIT(A) IS NOT JUSTIFIAB LE. THEREFORE WITHOUT COMMENTING UPON THE MERITS OF THE CASE WE SET ASIDE THE ORDER OF LEARNED CIT(A) AND DIRECT THE LEARNED CIT(A) TO ADJUDICATE THE ADDITIONAL GROUNDS WHICH HAS BEEN RAISED BY THE ASSESSEE IN HIS LETTER DATED 20.07.2012, 04.08.2012 AND 24.08.2012 IN ACCORDANCE WITH LAW AFTER GIVING PROPER AND FULL OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THEREFORE THE APP EAL IS HEREBY ORDERED TO RESTORED BEFORE LEARNED CIT(A) FOR COMPLIANCE. SO FAR AS THE OTHER GROUNDS ARE CONCERN, SINCE THE MAIN GRIEVANCE OF THE ASSESSEE I S IN CONNECTION WITH THE ADJUDICATION OF ADDITIONAL GROUNDS, THEREFORE THE O THER GROUNDS BECAME ACADEMIC IN NATURE AND WOULD BE FUTILE EXERCISE TO DECIDE. 3. IN RESULT THE APPEAL OF THE ASSESSEE IS HEREBY O RDERED TO BE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD DECEMBER, 2015 SD/- SD/- (N.K.BILLAIYA) (AMARJIT SINGH) ( / ACCOUNTANT MEMBER + ( /JUDICIAL MEMBER MUMBAI; ,(! DATED : 23 RD DECEMBER, 2015 MP MP MP MP ITA NO.3869/M/13 ASSESSMENT YEAR: 2009-10 3 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. -$ ( ) / THE CIT(A)- 4. -$ / CIT 5. .'/0 +$+! , , / DR, ITAT, MUMBAI 6. 0 1 2 / GUARD FILE. / BY ORDER, .$ +$ //TRUE COPY// / !' (DY./ASSTT. REGISTRAR) '# $ , / ITAT, MUMBAI