ASHOK SHETTY, MUMBAI V. ITO 6(1)(2), MUMBAI

ITA 4425/MUM/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 0222 (ITAT-MUMBAI)
• Duration Of Justice: 3 year(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-06-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 20-06-2017
• Assessment Year: 2004-2005
• Appeal Filed On: 24-06-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R P MEENA LD
• Assessee Lawyers: NEELKANTH KHANDELWAL LD
• Keywords: Principle of natural justice

Judgement Text

ITA NO.4425/M/2014 ASHOK SHETTY ASSESSMENT YEAR 2004-05 IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, MUMBAI , , BEFORE SHRI MAHAVIR SINGH, JM AND SHRI MANOJ KUMAR AGGARWAL, AM ./I.T.A. NO. 4425/MUM/2014 ( / ASSESSMENT YEAR: 2004-05) ASHOK SHETTY ISMAIL MANSION DR. AMBEDKAR ROAD DADAR (E) MUMBAI 400 014 / VS. INCOME TAX OFFICER 6(1)(2) AAYKAR BHAVAN M.K. ROAD MUMBAI-400 020 ./ ./PAN/GIR NO. AAOPS-0085-K ( /APPELLANT ) : ( !' / RESPONDENT ) A SSESSEE BY : NEELKANTH KHANDELWAL, LD. AR RE VENUE BY : R.P MEENA, LD. DR / DATE OF HEARING : 20/06/2017 / DATE OF PRONOUNCEMENT : 28 /06/2017 / O R D E R PER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. THE CAPTIONED APPEAL BY ASSESSEE FOR ASSESSMENT YEAR [AY] 2004-05 ASSAILS THE EX-PARTE ORDER OF THE LD. COMMISSIONER OF INCOME- TAX (APPEALS)- 14 [CIT(A)], MUMBAI DATED 25/04/2014 ON VARIOUS ITA NO.4425/M/2014 ASHOK SHETTY ASSESSMENT YEAR 2004-05 2 GROUNDS OF APPEAL. THE ASSESSEE IS IN SECOND ROUND OF APPEAL BEFORE US. IN THE FIRST ROUND OF APPEAL, THE MATTER WAS RESTOR ED BY THIS TRIBUNAL TO LD. CIT(A) ON THE PRINCIPLES OF NATURAL JUSTICE, SI NCE NO NOTICE OF HEARING WAS RECEIVED BY THE ASSESSEE. THE SOLE ISSUE INVOLV ED IN THE APPEAL IS ADDITION OF RS.3.10 LACS ON ACCOUNT OF RENT FROM SHARDA LODGE. 2. IT IS NOTED THAT THE APPEAL OF THE ASSESSEE IN SET ASIDE PROCEEDINGS HAS BEEN DISMISSED EX-PARTE SINCE THE ASSESSEE DID NOT APPEAR ON THE DATES FIXED FOR HEARING AND ALSO DID NOT SUBSTANTIA TE HIS CLAIM IN ANY MANNER. THE LD. CIT(A) ALSO NOTICED THAT THE NOTICE S IN ORIGINAL APPELLATE PROCEEDINGS WERE DULY SERVED ON THE ASSESSEE AND DE SPITE THAT THE ASSESSEE RAISED THE WRONG PLEA OF NATURAL JUSTICE B EFORE THE TRIBUNAL. RESULTANTLY, THE ASSESSEES APPEAL WAS DISMISSED BY THE LD. CIT(A) BY UPHOLDING THE ORIGINAL APPELLATE ORDER. 3. BEFORE US, LD. AR HAS AGAIN RAISED THE PLEA OF V IOLATION OF NATURAL JUSTICE IN GROUND NO.1 SINCE THE APPELLATE ORDER IS EX-PARTE WHEREAS LD. DR HAS ASSAILED THE SAME ON THE GROUND THAT THERE I S NO SUBSTANCE IN ASSESSEES APPEAL AND THE SAME IS LIABLE TO BE DISM ISSED. 4. UPON HEARING RIVAL CONTENTIONS, WE SEE NO HARM I N PROVIDING A FINAL OPPORTUNITY TO THE ASSESSEE TO MAKE HIS CLAIM FORTH WITH, IF ANY, BEFORE LD. CIT(A). THE LD. CIT(A) IS ALSO DIRECTED TO PASS SPE AKING ORDER ON MERITS OF THE CASE AS PER LAW. ITA NO.4425/M/2014 ASHOK SHETTY ASSESSMENT YEAR 2004-05 3 5. THE ASSESSEES APPEAL STANDS ALLOWED FOR STATIST ICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH JUNE, 2017. SD/- SD/- (MAHAVIR SINGH) (MANOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 28 .06.2017 SR.PS:- THIRUMALESH / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. !' / THE RESPONDENT 3. ) ( ) / THE CIT(A) 4. ) / CIT CONCERNED 5. !$, , , , / DR, ITAT, MUMBAI 6. -. / GUARD FILE / BY ORDER, / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI