MANOHAR KAKADE, MUMBAI V. INCOME TAX OFFICER, WARD-22(3)(2), MUMBAI

ITA 4511/MUM/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 1420 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 4 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2010-2011
• Appeal Filed On: 19-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAM TIWARI
• Assessee Lawyers: MRS RENU KAPOOR
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH D, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA NO.4511/M/2017 ASSESSMENT YEAR: 2010-11 MR. MANOHAR KAKADE, B-38, ASHOKA COMPLEX, MAFCO ROAD, SECTOR 18, VASHI, NAVI MUMBAI PAN: AGVPK 2230P VS. INCOME TAX OFFICER, WARD 22(3)(2), 3 RD FLOOR, TOWER NO.6, VASHI RAILWAY STATION COMPLEX, VASHI, NAVI MUMBAI-400 703 (APPELLANT) (RE SPONDENT) PRESENT FOR: ASSESSEE BY : MRS. RENU KAPOOR, A.R. REVENUE BY : SHRI RAM TIWARI, D.R. DATE OF HEARING : 06.11.2018 DATE OF PRONOUNCEMENT : 14.11.2018 O R D E R PER RAJESH KUMAR, ACCOUNTANT MEMBER: THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSES SEE AGAINST THE ORDER DATED 18.05.2017 OF THE COMMISSIO NER OF INCOME TAX (APPEALS) [HEREINAFTER REFERRED TO AS TH E CIT(A)] RELEVANT TO ASSESSMENT YEAR 2010-11. 2. THE ISSUE RAISED IN FIRST GROUND OF APPEAL BY TH E ASSESSEE IS AGAINST THE ORDER OF LD. CIT(A) DISMISSING THE APPE AL OF THE ASSESSEE AS INVALID AND VOID ABINITIO FOR THE REASO N THAT APPEAL MEMO IS NOT SIGINED BY THE ASSESSEE. 3. AFTER PERUSAL OF THE IMPUGNED ORDER AND AFTER HE ARING BOTH THE PARTIES, WE FIND THAT THE LD. CIT(A) HAS DISMIS SED THE APPEAL OF THE ASSESSEE FOR THE REASON THAT ASSESSEE HAS FA ILED TO SIGN THE APPEAL MEMO WHICH CONSTITUTED VIOLATION OF RULE 45 OF IT RULES, ITA NO.4511/M/2017 MR. MANOHAR KAKADE 2 1962 WHICH MANDATORILY PROVIDES THAT THE APPEAL MUS T BE SIGNED AND VERIFIED BY THE PERSON WHO IS AUTHORISED TO SIGN THE RETURN OF INCOME UNDER SECTION 140 OF THE ACT. IN OUR OPINION, THE APPEAL OF THE ASSESSEE IS DISPOSED OF AND DISMI SSED ONLY ON TECHNICAL GROUNDS FOR FAILURE TO SIGN THE APPEAL ME MO WHICH IS NOT IN ACCORDANCE WITH THE PRINCIPLE OF EQUITY AND NATURAL JUSTICE. WE ARE OF THE VIEW THAT THE ASSESSEE SHOU LD BE GIVEN ONE MORE OPPORTUNITY TO DEFEND HIMSELF BEFORE THE L D. CIT(A). ACCORDINGLY, WE RESTORE THE ISSUE BACK TO THE FILE OF THE LD. CIT(A) WITH THE DIRECTION THAT ASSESSEE BE ALLOWED TO RECTIFY/REMOVE THE DEFECT IN THE APPEAL MEMO AND TH E ORDER BE PASSED AFTER CONSIDERING THE MERITS OF THE CASE AFT ER ALLOWING A REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED . ORDER PRONOUNCED IN THE OPEN COURT ON 14.11.2018. SD/- SD/- (MAHAVIR SINGH) (RAJESH KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED:14.11.2018. * KISHORE, SR. P.S. COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT (A) CONCERNED, MUMBAI THE DR CONCERNED BENCH //TRUE COPY// [ BY ORD ER DY /ASSTT. REGISTRAR, ITAT, MUMBAI.