SHRI. RAMESH M PUROHIT, Mumbai V. ITO-29(3)(1), Mumbai

ITA 3973/MUM/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 4597 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 11 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-05-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2013-2014
• Appeal Filed On: 04-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJENDRA JOSHISR
• Keywords: Principle of natural justice

Judgement Text

ITA NO.3973/MUM/2019 SHRI RAMESH M. PUROHIT ASSESSMENT YEAR: 2013-14 1 IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, MUMBAI , , BEFORE HONBLE SHRI MAHAVIR SINGH, VP AND HONBLE SHRI MANOJ KUMAR AGGARWAL, AM ./ I.T.A. NO.3973/MUM/2019 ( / ASSESSMENT YEAR : 2013-14) SHRI RAMESH M. PUROHIT SHOP 10, JBD CHSL J.M. ROAD, BHANDUP (W) MUMBAI-400 078 / VS. INCOME TAX OFFICER - 29(3)(1) BANDRA KURLA COMPLEX MUMBAI-400 051 +, ./ ./PAN/GIR NO. AAXPP-0396-D ( ,. /APPELLANT ) : ( /0,. / RESPONDENT ) ASSESSEE BY : NONE REVENUE BY : SHRI RAJENDRA JOSHI-SR.DR / DATE OF HEARING : 24/05/2021 / DATE OF PRONOUNCEMENT : 24/05/2021 / O R D E R MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. AGGRIEVED BY CONFIRMATION OF CERTAIN ADDITION OF RS.52.60 LACS DURING ASSESSMENT YEAR (AY) 2013-14, THE ASSESSEE I S IN FURTHER APPEAL BEFORE US. THOUGH NONE APPEARED FOR ASSESSEE, HOWEV ER, AFTER GOING THROUGH IMPUGNED ORDER, IT COULD BE OBSERVED THAT T HE ASSESSEE COULD NOT EFFECTIVELY SUBSTANTIATE HIS STAND BEFORE FIRST APPELLATE AUTHORITY WHICH RESULTED INTO CONFIRMATION OF ACTION OF LD. A O. ITA NO.3973/MUM/2019 SHRI RAMESH M. PUROHIT ASSESSMENT YEAR: 2013-14 2 2. THE LD. SR. DR PLEADED FOR DISMISSAL OF APPEAL. HOWEVER, KEEPING IN VIEW THE PRINCIPLE OF NATURAL JUSTICE, THE BENCH DEEM IT FIT TO GRANT ANOTHER OPPORTUNITY TO THE ASSESSEE TO DEFEND HIS S TAND. ACCORDINGLY, THE ISSUE IS SET-ASIDE TO LD. CIT(A) FOR PASSING A SPEA KING ORDER WITH A DIRECTION TO THE ASSESSEE TO SUBSTANTIATE HIS STAND FAILING WHICH LD. CIT(A) SHALL BE AT LIBERTY TO PROCEED WITH THE ADJU DICATION OF THE APPEAL. 3. THE APPEAL STAND ALLOWED FOR STATISTICAL PURPOSE S. ORDER PRONOUNCED ON 24 TH MAY, 2021. SD/- SD/- (MAHAVIR SINGH) (MANOJ KUMAR AGGARWAL) / VICE PRESIDENT / ACCOUNTANT MEMBER MUMBAI; DATED : 24/05/2021 SR.PS, JAISY VARGHESE !'! / COPY OF THE ORDER FORWARDED TO : 1. ,. / THE APPELLANT 2. /0,. / THE RESPONDENT 3. 7 ( ) / THE CIT(A) 4. 7 / CIT CONCERNED 5. 89/2: , : , / DR, ITAT, MUMBAI 6. 9;<= / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI.