NARESH BHAWANISHANKAR JOSHI, MUMBAI V. DCIT 9(3), MUMBAI

ITA 4202/MUM/2012

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 9474 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-12-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 15-06-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: NARESH B JOSHI
• Keywords: Opportunity of being heard

Judgement Text

. , IN THE INCOME TAX APPELLATE TRIBUNAL SMC , BENCH MUMBAI , BEFORE SHRI R.K.GUPTA , J M ITA NO. 4202 / MUM/ 20 1 2 ( ASSESSMENT YEA R : 200 6 - 20 07 ) MR. NARESH BHAWANISHANKAR JOSHI, 1 001, INDRAPRASTHA CHS, KASTURBA ROAD NO.5, BORIVALI (E) , MUMBAI - 400 066. VS. DCIT 9(3) , MUMBAI PAN/GIR NO. : AAAPJ 4915 B ( APPELLANT ) .. ( RESPONDENT ) /ASSESSEE BY : MR. NARESH B. JOSHI /REVENUE BY : MR. MOHIT JAIN DATE OF HEARING : 3 RD DEC . , 2012 DATE OF PRONOUNCEMENT : 5 TH DEC. ,2012 O R D E R THIS IS A N APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 16 - 6 - 2010 OF LEANED CIT(A) - 20 , MUMBAI RELATING TO THE ASSESSMENT YEAR 200 6 - 07 . 2. TH E APPEAL OF THE ASSESSEE WAS DECIDED EX - PARTE AT THE END OF THE LEARNED CIT(A) . THE EFFECTIVE GROUND IN APPEAL OF THE ASSE SSEE IS THAT THE CIT(A) ERRED IN NOT PROVIDING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AS NO NOTICE WAS SERVED ON ASSESSEE. ITA NO. 4202 /20 1 2 2 3 . AFTER HEARING BOTH THE PARTIES, I AM OF THE VIEW THAT THE MATTER SHOULD GO BACK TO THE FILE OF THE LEARNED CIT(A) TO DECIDE THE SAME AFRESH IN RESPECT OF THE ISSUE INVOLVED IN THIS APPEAL BY AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. I ORDER ACCORDINGLY. 4 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED IN THE OPEN COURT ON THIS 5 TH DAY OF DEC . 2012. 2012 SD/ - ( ) ( R.K.GUPTA ) / JUDICIAL MEMBER MUMBAI ; DATED : 05 / 1 2 / 2012 . /PKM , PS COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / THE CIT(A) - X, MUMBAI. 4. / CIT 5. / DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY// / B Y ORDER, ( DY./ASSTT. REGISTRAR) / ITAT, MUMBAI