SURESH M. BHATHIJA (HUF), MUMBAI V. ITO WD 19(3)(4), MUMBAI

ITA 4071/MUM/2013

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 3514 (ITAT-MUMBAI)
• Duration Of Justice: 3 year(s) 2 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-08-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Next Hearing Date: 17-08-2016
• Assessment Year: 2006-2007
• Appeal Filed On: 21-05-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJN EESH K ARVIND
• Keywords: Opportunity of being heard

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL E BENCH, MUMBAI BEFORE SHRI SHAILENDRA KUMAR YADAV , JM AND SHRI RAJESH KUMAR, AM ./ I.T.A. NO . 4071 / MUM/20 13 ( / ASSESSMENT YEAR : 200 6 - 07 ) S URESH M BHATHIJA (HUF) , NO.12, DAKSHIN PALI DMONTE PARK ROAD, BANDRA (W), MUMBAI - 400050 / VS. INCOME TAX OFFICER 1 9 ( 3 ) ( 4 ), PIRAMAL CHAMBERS, PAREL, MUMBAI - 400012. ( / APPELLANT ) .. ( / RESPONDENT ) . / ./PAN NO. : AAAHS8289M / APPELLANT BY: SHRI RAJIV KHANDELWAL / RESPONDENT BY SHRI RAJNEESH K ARVIND / DATE OF HEARING : 1 7. 8 . 201 6 / DATE OF PRONOUNCEMENT : 17 .08 . 2016 / O R D E R PER RAJESH KUMAR, ACCOUNTANT MEMBER : THIS IS AN APPEAL FILED BY THE ASSESSEE AND IS DIRECTED AGAINST THE ORDER OF THE LD. CIT(A) - 30 , MUMBAI D ATED 1 9.2.2013 PERTAINING TO A.Y. 200 6 - 07 . 2. AT THE TIME O F HEARING, THE LD.COUNSEL SUBMITTED THAT THE LD.FIRST APPELLATE AUTHORITY HAS PASSED EX - PARTE ORDER WITHOUT GOING INTO THE FACTS AND CONSIDERING THE MERITS OF THE CASE WHILE ADMITTING THAT THE ASSESSEE COULD NOT APPEAR BEFORE THE SAID AUTHORITY DESPITE SEVERAL OPPORTUNITIES GRANTED DUE TO THE REASONS BEYOND THE CONTROL OF THE ASSESSEE AS HE WAS SUFFERING FROM CARDIAC PROBLEMS DURING THE PERIOD WHEN THE SCRUTINY PROCEEDINGS WERE ON AND COULD ALSO NOT ATTEND THE APPELLATE PROCEEDINGS ITA NO . 4071 / M/1 3 2 BEFORE THE FAA DUE T O DETECTION OF CANCER TO THE ASSESSEE . THE LD. COUNSEL PRODUCED BEFORE US COPIES OF VARIOUS MEDICAL CERTIFICATES HINDUJA NATIONAL HOSPITAL AND MEDICAL RESEARCH CENTRE , JASLOK HOSPITALS AND OTHER HOSPITALS, MUMBAI IN ORDER TO SUBSTANTIATE AVERMENTS MADE BY THE LD.AR DURING THE COURSE OF HEARING BEFORE US. AFTER GOING THROUGH THE VARIOUS CERTIFICATES ISSUED BY THE HOSPITALS MENTIONED ABOVE, WE FIND THAT THE ASSESSEE COULD NOT ATTEND THE HEARING BEFORE THE LD.CIT(A) DUE TO THE REASONS BEYOND HIS CONT ROL WHICH WERE BONAFIDE AND REASONABLE . THE LD. DR ALSO REASONABLY APPEARED TO BE AGREED TO THE SUBMISSIONS MADE BY THE LD.AR THAT THE MATTER BE RESTORED TO THE FILE OF LD.CIT(A) AS THE ORDER PASSED BY THE LD.CIT(A) IS WITHOUT GOING INTO THE MERITS AND CON SIDERING THE MATERIALS AVAILABLE BEFO R E HIM. WE, THEREFORE, SET ASIDE THE ORDER OF THE LD.CIT(A) AND RESTORE THE ISSUE TO THE FILE OF LD.CIT(A) FOR FRESH ADJUDICATION ON MERITS AFTER GIVING FAIR AND REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE . WE ALSO DIRECT TO THE ASSESSEE TO CO - OPERATE WITH THE LD.CIT(A) FOR EXPEDIT IOUS DISPOSAL OF THE CASE. 3 . IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 1 7 TH AUG , 2016 . 17 TH AUG, 2016 SD/ - SD/ - ( SHAILENDRA KUMAR YADAV ) (RAJESH KUMAR) / JUDICIAL MEMBER / AC COUNTANT MEMBER MUMBAI: 1 7 TH AUG , 2016 . . . ./ SRL , SR. PS ITA NO . 4071 / M/1 3 3 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - CONCERNED 4. / CIT CONCERNED 5. 6. , , / DR, ITAT, MUMBAI CONCERNED / GUARD FILE. / BY ORDER, / / TRUE COPY / / (ASSTT. REGISTRAR) , /ITAT, MUMBAI ITA NO . 4071 / M/1 3 4 DATE INITIALS 1. DRAFT DICTATED ON 17 .8.2016 SPS 2. DRAFT P LACED BEFORE AUTHOR 1 7 .8.2016 SPS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM 5. APPROVED DRAFT COMES TO THE SR. PS SPS 6. KEPT FOR PRONOUNCEMENT ON SPS 7. FILE SENT TO THE BENCH CLER K SPS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE ON WHICH FILE GOES TO A.R. 10. DATE OF DISPATCH OF ORDER