DR KASARGOD BALAKRISHNA MALLYA, UDUPI V. ITO (IT) 4(1), MUMBAI

ITA 4509/MUM/2016

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 5094 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 3 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I
• Assessment Year: 2010-2011
• Appeal Filed On: 30-06-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL H BENCH, MUMBAI BEFORE S/ SHRI B.R. BASKARAN (AM) & SANDEEP GOSAIN (JM) I.T.A. NO. 4509 /MUM/20 1 6 (ASSESSMENT YEAR 20 1 0 - 11 ) DR. KASARGOD BALAKRISHNA MALLYA BY L/H MRS. BHARATI MALLYA MOKSHA JANTHRA NANDALIKE VILLAG E POST UDUPI - 576122 KARNATAKA STATE PAN : AQZPM4977D VS. ITO (IT) 4(1) MUMBAI ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY SHRI K. PRASAD UPADHYAYA DEPARTMENT BY SHRI RAJORE SATISHCHANDRA R DATE OF HEARING 16 . 10 . 201 8 DATE OF PRONOUNCEMENT 16 . 10 . 201 8 O R D E R PER B.R. BASKARAN (AM) : - THE APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 30.11.2015 PASSED BY THE LEARNED CIT(A) - 55, MUMBAI AND IT RELATES TO A.Y. 2010 - 11. THE ASSESSEE IS AGGRIEVED BY THE ORDER PASSED BY THE LEARNED CIT(A) IN CONFIRMING THE SHORT TERM CAPITAL GAINS WORKED OUT BY THE ASSESSING OFFICER. 2. THE LEARNED AR APPEARING FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE IS NO MORE AND HE IS REPRESENTED BY HIS WIFE MRS. BHARTI MALLYA. HE SUBMITTED THAT THE N OTICE RECEIVED FROM THE LEARNED CIT(A) WAS SENT TO THE LEGAL REPRESENTATIVE OF THE ASSESSEE , BUT THE LEGAL REPRESENTATIVE TOOK ADJOURNMENT TWICE BEFORE THE LEARNED CIT(A). HENCE, THE LEARNED CIT(A) HAS PROCEEDED TO DISPOSE OF THE APPEAL EX - PARTE, WITH OUT HEARING THE ASSESSEE. THE LEARNED AR SUBMITTED THAT, CONSIDERING PECULIAR CIRCUMSTANCES OF THE CASE, THE ASSESSEE MAY BE PROVIDED WITH ONE MORE OPPORTUNITY TO PRESENT HIS CASE BEFORE THE LEARNED CIT(A). DR. KASARGO D BALAKRISHNA MALLYA 2 3. WE HEARD LEARNED DR AND PERUSED THE RECORD. W E NOTICED THAT THE LEARNED CIT(A) HAS PASSED THE ORDER EX - PARTE, WITHOUT PRESENCE OF THE ASSESSEE. CONSIDERING THE CIRCUMSTANCES OF THE CASE, WE FIND MERIT IN THE PRAYER OF LEARNED AR. ACCORDINGLY, WE SET ASIDE THE ORDER PASSED BY THE LEARNED CIT(A) AND RE STORE ALL THE ISSUES TO HIS FILE FOR EXAMINING THEM AFRESH AFTER AFFORDING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4. IN THE RESULT, APPEAL FILED BY THE S IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER HAS BE E N PRONOUNCED IN THE C OURT ON 16 . 10 .201 8 . SD/ - SD/ - (SANDEEP GOSAIN ) (B.R.BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED : 16 / 10 / 20 1 8 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. BY ORDER, //TRUE COPY// ( SENIOR PRIVATE SECRETARY ) PS ITAT, MUMBAI