PALM HOUSE CO OPERATIVE HOUSING SOCIETY LIMITED, MUMBAI V. ITO 18(3)(2), MUMBAI

ITA 4405/MUM/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 3346 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 4 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-11-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 05-07-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: AKTHAR H ANSARI
• Assessee Lawyers: NITIN M FURIA
• Keywords: Set aside
• Section: 201; 10; 11

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE SHRI R.C. SHARMA , ACCOUNTANT MEMBER ./ I.T.A. NO. 4405 & 4406 / MUM /201 8 ( / ASSESSMENT YEAR S : 20 1 0 - 11 & 201 1 - 1 2 ) PALM HOUSE CO - OPERATIVE HOUSING SOCIETY LTD., M/S. N.M ASSOCIATE, C.A. 1/216, TARLIKA, GROUND FLOOR, SIR BHAL CHANDRA ROAD, MATUNGA (E), MUMBAI / VS. ITO 18(3)(2) MUMBAI. ./ ./ PAN/GIR NO. : AAAAP5030C ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI NITIN M. FURIA / RESPONDENT BY : SHRI AKTHAR H ANSARI , DR / DATE OF HEARING 06 /11 /2019 / DATE OF PRONOUNCEMENT 13 /11 /2019 / O R D E R PER R.C. SHARMA(A.M.) THESE ARE THE APPEALS FILED BY THE ASSESSEE AGAINST EX - PARTE ORDER OF THE CIT(A) FOR THE A.YS 2010 - 1 1 AND 201 1 - 1 2. 2. IN BOTH THESE APPEALS ASSESSEE IS BASICALLY AGGRIEVED BY THE EX - PARTE ORDER PASSED BY THE CIT(A) WITHOUT GIVING DUE AND PROPER OPPORTUNITY TO THE ASSESSEE . ITA NO S . 4405 & 4406 / /MUM/2018. PALM HOUSE CO - OPERATIVE HOUSING SOCIETY , MUMBAI . - 2 - 3. I HAVE HEARD THE RIVAL CONTENTIONS AND RECORD PERUSED AND FOUND THAT ASSESSEE IS A SOCIETY REGISTERED UNDER COOPERATIVE HOUSING ACT, 1960 AND IT IS DERIVING INCOME FROM ITS MEMBERS AS CONTRIBUTION AND INCOME FROM OTHER SOURCES. DURING THE COURSE OF ASSESSMENT PROCEEDING THE A.O MADE ADDITION ON ACCOUNT OF TRANSFER FEE, DONATION, INTEREST INCOME ETC. AGAINST, WHICH ASSESSEE FILED AN APPEAL BEFORE CIT(A). IT WAS ARGUED BY THE LD. AR THAT NOTICE ISSUED FIXING THE HEARING WAS NOT SERVED ON THE ASSESSEE AND THEREFORE ASSESSEE COULD NOT APPEAL BEFORE THE CIT(A) AND ONLY ON RECEIPT OF DEMAND NOTICE IT CAME TO KNOW THAT APPEAL HAS BEEN DISMISSED. I FOUND THAT THERE WAS SUFFICIENT REASON FOR NOT APPEARING BEFORE THE CIT(A). I N THE SUBSTANTIAL INTEREST OF JUSTICE, I SET ASIDE THE EX - PARTE ORDER OF THE CIT(A) AND THE MATTER IS RESTORE TO THE FILE OF THE CIT(A) OVER DECIDING AFRESH AFTER GIVING DUE AND PROPER OPPORTUNITY TO THE ASSESSEE. ASSESSEE IS ALSO DIRECT TO APPEAR BEFORE CIT(A) WITHIN 60 DAYS FROM THE DATE OF RECEIPT OF THIS ORDER. I DIRECT ACCORDINGLY. ITA NO S . 4405 & 4406 / /MUM/2018. PALM HOUSE CO - OPERATIVE HOUSING SOCIETY , MUMBAI . - 3 - 4. IN THE RESULT BOTH THE APPEALS ARE ALLOWED IN PART FOR STATISTICAL PURPOSES. THIS OR DER PRONOUNCED IN OPEN COURT ON 13/ 11 /201 9 SD/ - ( R.C. SHARMA ) ACCOUNTANT MEMBER MUMBAI, DATED 13 /11 /20 1 9 KRK, PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / THE CIT(A) 4. ( ) / CONCERNED CIT 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE . / BY ORDER, //TRUE COPY// 1 . / ( ASST. REGISTRAR) , / ITAT , M U M B A I