KARIM A KESHWANI, MUMBAI V. ITO WD 17(3)(2), MUMBAI

ITA 4095/MUM/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 7895 (ITAT-MUMBAI)
• Duration Of Justice: 9 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-03-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2000-2001
• Appeal Filed On: 19-05-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI SMC BENCH BEFORE SHRI T.R.SOOD, ACCOUNTANT MEMBER I.T.A.NOS.4095 & 4096/MUM/2010 A.YRS. 2000-01 & 2001-02 KARIM A. KESHWANI, 47, ESSA MANSION, 26, BYCULLA STATION ROAD, MUMBAI 400 011. PAN: AABPK 4706 A VS. INCOME TAX OFFICER, WARD 17 (3)(2), MUMBAI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI PRAKASH JHUNJHUNWALA. RESPONDENT BY : SHRI SATBIRSINGH. O R D E R IN BOTH THESE APPEALS ADJOURNMENT APPLICATION WAS F ILED BUT THE SAME HAS BEEN WITHDRAWN. VARIOUS GROUNDS OF APPEAL HAVE BEEN RAISED BEFORE THE TRIBUNAL. 2. BEFORE ME LD.COUNSEL OF THE ASSESSEE SUBMITTED T HAT BOTH THESE APPEALS HAVE BEEN DECIDED ON EX PARTE BASIS. HE ADMITTED TH AT IN BOTH THE CASES THOUGH THREE OPPORTUNITIES WERE GIVEN, BUT THE PROCEEDINGS COULD NOT BE ATTENDED BECAUSE ASSESSEES FATHER HAD EXPIRED DURING THAT P ERIOD AND THERE WERE LOT OF LITIGATIONS ON ACCOUNT OF CRIMINAL PROCEEDINGS WERE GOING ON AGAINST THE FATHER OF THE ASSESSEE AS SUCH ASSESSEE WAS VERY DISTURBED AN D COULD NOT GIVE PROPER DETAILS ETC. AND THAT IS WHY PROPER REPRESENTATION COULD NOT BE MADE BEFORE THE CIT(A). 2 3. ON THE OTHER HAND, LD.DR STRONGLY SUPPORTED THE ORDER OF THE AO AND SUBMITTED THAT CIT(A) HAS ALREADY ALLOWED THREE OPP ORTUNITIES IN THIS CASE. 4. I HAVE CONSIDERED THE RIVAL SUBMISSIONS. SINCE T HE ASSESSEE HAS BEEN PREVENTED FROM MAKING ATTENDANCE BEFORE THE LD. CIT (A) BECAUSE OF REASONS BEYOND HIS CONTROL, THEREFORE, IN THE INTERESTS OF JUSTICE, I SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMIT THE SAME BACK TO THE FILE OF THE CIT(A) WITH A DIRECTION TO GIVE ONE MORE OPPORTUNITY TO THE ASSESSEE AND AD JUDICATE THE MATTER ON MERITS. THE ASSESSEE IS ALSO DIRECTED TO CO-OPERATE WITH THE PROCEEDINGS BEFORE THE LD. CIT(A). 5. IN THE RESULT, BOTH THE APPEALS ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS DAY OF 18/3/2011. S D/- (T.R.SOOD) ACCOUNTANT MEMBER MUMBAI:18/3/2011. P/-*