ZAHEERUDDIN MOHD. SIDDIK SAYANI, MUMBAI V. ITO 15(1)(1), MUMBAI

ITA 4251/MUM/2017

• Counselvise Citation: [2018] 112 COUNSELVISE.COM (IT) 5977 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-12-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2012-2013
• Appeal Filed On: 08-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: RAHUL K HAKANI
• Keywords: Opportunity of being heard; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES G, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER ITA NO. 4251/MUM/2017 ASSESSMENT YEAR : 2012-13 ZAHEERUDDINMOHD. SIDDIKSAYANI, R.NO. 4, GROUND FLOOR, REHMAT MANZIL, 24/26, KAMBEKAR STREET, MUMBAI [PAN : AXFPS 9925 A] VS. INCOME TAX OFFICER-15(1)(1), MUMBAI (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI RAHUL K. HAKANI, AR RESPONDENT BY : SHRI SUHAS KULKARNI, DR DATE OF HEARING : 26-12-2018 DATE OF PRONOUNCEMENT : 28-12-2018 O R D E R PER RAJESH KUMAR, ACCOUNTANT MEMBER: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINS T THE ORDER OF THE COMMISSIONER OF INCOME TAX(APPEALS)-28, MUMBAI, DATED 01-03-2017. IN ALL THE ASSESSEE HAS TAK EN FOUR GROUNDS OF APPEAL. ITA NO. 4251/MUM/2017 : 2 : 2. IN GROUND NO. 1, ASSESSEE HAS CHALLENGED THE ORDE R OF LD. CIT(A) ON THE GROUND THAT THERE IS NO VIOLATION O F RULE 46A AS THE ASSESSEE HAS FILED ALL THE DETAILS ALONG WITH SUBMISSIONS BEFORE THE AO AND NO SEPARATE APPLICATION UNDER RULE 46A WAS REQUIRED TO BE MADE. THEREFORE, THE ORDE R PASSED BY THE CIT(A) IS CONTRARY TO THE PRINCIPLES OF N ATURAL JUSTICE AND IS LIABLE TO BE SET ASIDE. 3. LD. AR SUBMITTED THAT IN THE EARLIER YEAR UNDER THE IDENTICAL FACTS AND CIRCUMSTANCES, THE CO-ORDINATE BENC H IN ASSESSEES OWN CASE IN ITA NO. 172/MUM/2017, SET AS IDE THE ORDER TO THE FILE OF CIT(A), VIDE ORDER DT. 18-06-2018 . LD. AR FURTHER PRAYED BEFORE THE BENCH THAT SINCE THE FACTS OF TH E PRESENT CASE ARE IDENTICAL TO THE ONE, WHICH WAS DECIDE D IN ASSESSEES OWN CASE FOR THE AY.2011-12 IN ITA NO. 172/MUM/2017 ((SUPRA)), THE SAME MAY ALSO BE SET ASID E TO THE FILE OF CIT(A) TO DECIDE ALL THE ISSUES DENOVO, AFTER GIVING DUE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4. PER CONTRA, LD.DR ALSO FAIRLY AGREED THAT IN THE EAR LIER YEAR ALSO, THE APPEAL HAS BEEN SET ASIDE TO THE FILE O F CIT(A), TO DECIDE THE SAME DENOVO. ITA NO. 4251/MUM/2017 : 3 : 5. AFTER HEARING BOTH THE PARTIES AND PERUSING THE MATE RIAL ON RECORD, INCLUDING THE IMPUGNED ORDER AND THE DECI SIONS RELIED ON, WE OBSERVE THAT THE DECISION OF THE CO-ORDIN ATE BENCH IN ASSESSEES OWN CASE FOR THE AY. 2011-12 IN ITA NO. 172/MUM/2017 ((SUPRA)), THE APPEAL WAS RESTORED TO THE FILE OF CIT(A) TO DECIDE ALL THE ISSUES DENOVO AS PER LAW AND AFTER CONSIDERING THE FACTS OF THE CASE AND AFTER GIVING RE ASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. RESPECTFULL Y FOLLOWING THE SAME, WE HEREBY SET ASIDE ALL THE ISSUE S TO THE FILE OF CIT(A) ON THE SAME LINES. 6. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED F OR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH DAY OF DECEMBER, 2018 SD/- SD/- (AMARJIT SINGH) (RAJESH KUMAR) /JUDICIAL MEMBER /ACCOUNTANT MEMBER /MUMBAI; /DATED : 28 TH DECEMBER, 2018 TNMM ITA NO. 4251/MUM/2017 : 4 : / COPY OF THE ORDER FORWARDED TO : 1. !' / THE APPELLANT 2. #!' / THE RESPONDENT 3. $ % ( ) / THE CIT(A), MUMBAI 4. $ % / CIT, MUMBAI 5. ()* +, , $ .+,$/ , / DR, ITAT, MUMBAI 6. *012 / GUARD FILE $ / BY ORDER, # //TRUE COPY// / $ (DY./ASST. REGISTRAR) $ .+,$/, / ITAT, MUMBAI