ASIF ABDUL LATIF MANDIVIWALA, MUMBAI V. ITO 17(3)(3), MUMBAI

ITA 4229/MUM/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 100522 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 1 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-08-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 12-06-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

, - IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE S/SHRI B.R.BASKARAN (ACCOUNTANT MEMBER ) . . , ./ I.T.A. NO . 4229 / MUM/20 14 ( / ASSESSMENT YEAR : 20 09 - 10 ) ASIF ABDUL LATIF MANDV I WALA, 416, MAHAVIR BLDG. VERSOVA STREET, NEAR ALEXANDER CINEMA, MUMBAI - 400008 / VS. INCOME TAX OFFICER, 17 ( 3 )( 3 ), PAREL, MUMBAI . ( / APPELLANT ) .. ( / RESPONDENT ) ./ ./PAN/GIR NO. : A AXPM7607G / APPELLANT BY MS. ASIFA KHAN / RSPONDENT BY SHRI K P R R MURTY / DATE OF HEARING : 6 .8 . 201 5 / DATE OF PRONOUNCEMENT : 6 . 8. 201 5 / O R D E R PER B ENCH: THE APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 3.3.2014 PASSED BY THE LD. CIT(A) - 29 , MUMBAI AND IT RELATES TO THE ASSESSMENT YEAR 2009 - 10. 2. THE LD. C OUNS EL APPEARING FOR THE ASSESSEE SUBMITTED THAT THE LD.CIT(A) HAS PASSED ORDER EX - PARTE, WITHOUT HEARING THE ASSESSEE. THE LD. ITA NO. 4229 / MUM/20 14 2 COUNSEL INVITED OUR ATTENTION TO PARA 7 OF THE APPELLATE ORDER AND SUBMITTED THAT THE ASSESSEE HAD S OUGHT TIME FROM TIME TO TIME TO THE NOTICE S ISSUED BY THE LD. CIT(A) AND THE SAME WAS ALSO ACCEDED BY THE LD CIT(A). ACCORDINGLY, THE CASE WAS ADJOURNED , ON THE LAST OCCASION , TO 24.3.2014. HOWEVER, THE LD. CIT(A) PASSED THE ORDER ON 3.3.2014 I.E. BEFORE THE EXPIRY OF THE DATE GIVEN BY HIM TO THE ASSESSEE TO APPEAR BEFORE HIM. ACCORDINGLY, THE LD. AR PRAYED THAT THE ASSESSEE SHOULD BE GIVEN ONE MORE OPPORTUNITY TO REPRESENT THE CASE BEFORE THE LD. CIT(A). 3. THE LD. DR SUBMITTED THAT THE DATE MENTIONED IN THE ORDER OF THE COMMISSIONE R OF INCOME TAX MAY BE A TYPOGRAPHICAL ERROR AND HENCE, THE SAME NEEDS TO BE CONFIRMED FROM THE ORDER - SHEET NOTI NG AVAILABLE IN THE APPELLATE FOLDER. 4. I HEARD THE RIVAL CONTENTIONS AND PERUSED THE RECORD. ADMITTEDLY, THE LD.CIT(A) HAS PASSED THE ORDER WITHOUT HEARING THE ASSESSEE. FROM THE OBSERVATIONS MADE BY THE LD.CIT(A), I NOTICE THAT THE ASSESSEE HAS RESPONDED TO THE NOTICES ISSUED BY THE LD. CIT(A) BY FILING ADJOURNMENT LETTERS STATING SOME VALID R EASONS AND HENCE, THE LD. CIT(A) HAS ADJOURNED T HE MATTER. FINALLY, THE FIRST APPELLATE AUTHORITY HAS PASSED THE ORDER WITHOUT HEARING THE ASSESSEE . HENCE, IN THE INTEREST OF J USTICE, I AM OF THE VIEW THAT THE ASSESSEE SHOULD BE GIVEN ONE MORE OPPORTUNITY OF BEING HEAR D. BY AFFORDING ONE MORE OPPORTU NITY, NO PREJUDICE WOULD BE CAUSE D TO THE REVENUE AND IT WOULD ONLY PROMOTE THE CAUSE OF JUSTICE . ACCORDINGLY, I SET ASIDE THE ORDER OF THE LD. CIT(A) AND RESTORE THE MATTER TO HIS FILE WITH A DIRECTION TO EXAMINE ALL THE ISSUE S AFRESH BY AFFORD ING ADEQUAT E OPPORTUNITY OF BEING HEARD T O THE ASSESSEE. I ALSO DIRECT THE ASSESSEE TO FULLY CO - OPERATE WITH THE LD. CIT(A) IN DISPOSING OF THE APPEAL EXPEDITIOUSLY. ITA NO. 4229 / MUM/20 14 3 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. PRO NOUNCED ACCORDINGLY ON 6 TH AUGUST 2015. 6 TH AUGUST, 2015 SD ( . . / B.R. BASKARAN) / ACCOUNTANT MEMBER MUMBAI: 6 TH AUG , 2015 . . . ./ SRL , SR. PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - CONCERNED 4. / CIT CONCERNED 5. , , / DR, ITAT, MUMBAI CONCERNED 6. / GUARD FILE. / BY ORDER, TRUE COPY (ASSTT. REGISTRAR) , /ITAT, MUMBAI