ACIT 17(2), MUMBAI V. EASTERN OVERSEAS CORPORATION, MUMBAI

ITA 4487/MUM/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 3452 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 11 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-05-2016
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: E
• Next Hearing Date: 01-10-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 04-06-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Additional evidence

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL E BENCH, MUMBAI . . , , !' #$, % , & BEFORE SHRI B.R.BASKARAN, AM AND SHRI AMARJIT SINGH , JM / I.T.A. NO.4487/MUM/13 ( % ' (' / ASSESSMENT YEAR: 2009-10) ASSTT. COMMISSIONER OF INCOME TAX 17(2) R.NO.217, 2 ND FLOOR, PIRAMAL CHAMBERS, PAREL, MUMBAI - 400012 / VS. M/S. EASTERN OVERSEAS CORPORATION GR.- 2, JOSEPHINE, ST. ANDREWS ROAD, BANDRA (WES), MUMBAI - 400050 ./ ./ PAN/GIR NO. : AAAFE0602J ( / APPELLANT ) .. ( / RESPONDENT ) / DATE OF HEARING: 07.04.2016 !' /DATE OF PRONOUNCEMENT: 18.05.2016 #$ / O R D E R PER AMARJIT SINGH, JM: THE APPEAL FILED BY THE REVENUE IS DIRECTED AGAINST THE ORDER DATED 05.03.2013 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS)-29, MUMBAI [HEREINAFTER REFERRED TO AS THE CIT(A)] RE LEVANT TO THE ASSESSMENT YEAR 2009-10. ASSESSEE BY: SHRI NONE DEPARTMENT BY: SHRI A.K.NAYAK ITA NO.4487/MUM/13 A.Y.2009-10 2 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. THE CH ARTERED ACCOUNTS FIRM MOVED A PETITION FOR SEEKING ADJOURN MENT. WE NOTICE FROM THE RECORD THAT THE SAID CHARTERED ACCOUNTS F IRM IS NOT AUTHORIZED TO APPEAR ON BEHALF OF THE ASSESSEE. HE NCE WE ARE UNABLE TO ACCEPT AN APPLICATION FILED BY THE CHARTERED ACC OUNTS AND CONFINED TO DISPOSED OFF THE APPEAL EX-PARTE, WITHOUT THE PR ESENCE OF THE ASSESSEE. WE HAVE HEARD THE LEARNED DR AND PERUSED THE RECORD, IT WAS POINTED THAT THE LEARNED CIT(A) HAS GRANTED REL IEF BY ACCEPTING CERTAIN ADDITIONAL EVIDENCES, WITHOUT CONFRONTING T HE SAME WITH THE ASSESSING OFFICER. THE SAID ACTION OF LEARNED CIT( A) IS AGAINST THE PROVISIONS OF RULE 46A OF THE INCOME TAX RULES. AC CORDINGLY, WE SET ASIDE THE ORDER OF LEARNED CIT(A) AND RESTORE THE I SSUES TO THE FILE OF THE ASSESSING OFFICER WITH THE DIRECTION TO RE-EXAM INATION OF THE SAME AFRESH BY CONSIDERING THE ADDITIONAL EVIDENCES ADDU CED BY THE ASSESSEE BEFORE LEARNED CIT(A) AFTER GIVING ADEQUAT E OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE ASSESSING OFFICER MAY TAKE APPROPRIATE DECISION IN ACCORDANCE WITH LAW. 5. IN RESULT THE APPEAL FILED BY THE REVENUE IS TRE ATED AS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 18 TH MAY , 2016. SD/- SD/- (B.R.BASKARAN) (AMARJIT SINGH) # / ACCOUNTANT MEMBER %& # /JUDICIAL MEMBER ' ( MUMBAI; )# DATED : 18 TH MAY, 2016 MP MP MP MP ITA NO.4487/MUM/13 A.Y.2009-10 3 * + ,%'#- .-(' / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. * ( ) / THE CIT(A)- 4. * / CIT 5. -./ &&01 , 01' , ' ( / DR, ITAT, MUMBAI 6. /34 5 / GUARD FILE. * / BY ORDER, - & //TRUE COPY// //$ ! /(DY./ASSTT. REGISTRAR) , ' ( / ITAT, MUMBAI