SHALINI DALMIA, MUMBAI V. INCOME TAX OFFICER 12(2)(4) NOW ASSESSED WITH ITO-17(2)(4), MUMBAI

ITA 4305/MUM/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 9493 (ITAT-MUMBAI)
• Duration Of Justice: 11 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 25-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHAITANYA ANJARIA
• Keywords: Opportunity of being heard; Set aside
• Section: 147

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH SMC , MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER ITA NO. 4305 /MUM/201 8 (A.Y: 2006 - 07 ) SHALINI DALMIA 91, SUNFLOWER , CUFFE PARADE MUMBAI 400 005 PAN: AAXPD 4634 L V. INCOME TAX OFFICER 12(2)(4) NOW ASSESSED WITH INCOME TAX OFFICER 17(2)(4) AAYAKAR BHAVAN, M.K. ROAD, MUMBAI - 400 020 (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI SATISH KUMAR DEPARTMENT BY : SHRI CHAITANYA ANJARIA DATE OF HEARING : 12.06.2019 DATE OF PRONOUNCEMENT : 12 .06 .2019 O R D E R PER C. N. PRASAD (JM) 1. TH I S APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LEARNED COMMI SSIONER OF INCOME TAX (APPEALS) 28 , MUMBAI [HEREINAFTER IN SHORT LD.CIT(A)] DATED 04.04.2018 FOR THE A.Y. 2006 - 07. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS IN ITS APPEAL: - GROUND NO. L. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW, THE HON BLE CIT(A) GROSSLY ERRED IN CONF IRMING THE A.O.'S ACTION IN REOPENING THE ASSESSMENT U/S.147 OF THE I.T. ACT. THE APPELLANT PRAYS THAT THERE WAS NO ESCAPEMENT OF INCOME SO AS TO LEAD TO A REASONABLE BELIEF THAT INCOME HAS ESCAPED ASSESSMENT WARRANTING ACTION U/S.147 OF THE I.T. ACT. THE APPELLANT PRAYS THAT THE ASSESSMENT COMPLETED BY INVOKING THE PROVISIONS U/S. 147 ILLEGALLY MAY BE QUASHED. 2 ITA NO. 4305/MUM/2018 (A.Y: 2006 - 07) SHALINI DALMIA GROUND NO. 2. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW, THE HON'BLE CIT(A) GROSSLY ERRED IN DISMISSING THE APPEAL WITHOUT AFFORDING A REASONABLE OPPORTUNITY OF BEING HEARD ON THE GROUND THAT THE NOTICE FIXING THE DATE OF HEARING HAS BEEN RETURNED UNDELIVERED. THE APPELLANT PRAYS THAT THE ORDER PASSED BY CIT(A) BE SET ASIDE AND NECESSARY DIRECTIONS BE ISSUED TO THE CIT(A) TO R ECONSIDER THE APPEAL. 2. AT THE OUTSET THE LD. COUNSEL FOR THE ASSESSEE SUBMITS THAT THE LD.CIT(A) DISPOSED OFF THE APPEAL EXPARTE. LD. COUNSEL FOR THE ASSESSEE SUBMITS THAT THE ASSESSEE HAS NOT RECEIVED THE NOTICE AND T HEREFORE COULD NOT APPEAR BEFORE THE LD.CIT(A). 3. LD. DR HAS NO SERIOUS OBJECTIONS IN SENDING MATTER BACK TO THE FILE OF THE LD.CIT(A). 4. HEARD RIVAL SUBMISSIONS, PERUSED THE ORDERS OF THE AUTHORITIES BELOW. ON A PERUSAL OF THE ORDER OF THE LD.CIT(A) I FIND THAT ON TWO OCCASIONS I.E. ON 22.01.2018 AND 23.03.2018 NOTICES WERE SENT TO THE ASSESSEE BUT THEY WERE RETURNED UNSERVED WITH THE NOTING THAT LEFT. THE LD.CIT(A) DISPOSED OFF THE APPEAL ON MERITS WITHOUT PROVIDING THE OPPORTUNITY TO THE ASSESSEE. TAKING THE FACTS AND CIRCUMSTANCES INTO CONSIDERATION , I RESTORE THIS APPEAL TO THE FILE OF THE LD.CIT(A) TO DECIDE AFRESH IN ACCORDANCE WITH LAW AFTER PROVIDING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. I DIRECT THE ASSESSEE TO COOPERATE WITH THE PRO CEEDINGS BEFORE THE LD.CIT( A) FOR SPEEDY DISPOSAL OF THE APPEAL . 3 ITA NO. 4305/MUM/2018 (A.Y: 2006 - 07) SHALINI DALMIA 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS A LLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON THE 12 TH JUNE , 2019 SD/ - (C.N. PRASAD) JUDICIAL MEMBER MUMBAI / DATED 12/ 0 6 / 2019 GIRIDHAR, SR.PS COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY// BY ORDER (ASSTT. REGISTRAR) ITAT, MUM