ALI HASSAN MEHDI HASSAN, MUMBAI V. ITO 21(3)(3), MUMBAI

ITA 4692/MUM/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 0899 (ITAT-MUMBAI)
• Duration Of Justice: 11 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-07-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 28-07-2010
• Assessment Year: 2003-2004
• Appeal Filed On: 10-08-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MAHAPATRA
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

ITA NO.4692/MUM/2009 ASSESSMENT YEAR : 2003-04 PAGE 1 OF 4 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI G BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR (ACCOUNTANT MEMBER) AND SMT. ASHA VIJAY RAGHAVAN, (JUDICIAL MEMBER) ITA NO. 4692/MUM./2009 ASSESSMENT YEAR : 2003-04 DATE OF HEARING : 28.7.2010 SHRI ALI HASSAN MEHDI HASSAN ...... APPE LLANT A-13, NOOR MAUIL, PLOT NO.218 BESIDE SKYWAY HOTEL, LBS MARG KURLA (W), MUMBAI 400 070 PAN AEXPK6405N VS. INCOME TAX OFFICER, WARD 21(3)(3) .. RE SPONDENT MITTAL TOWER, B WING, R.NO.13/14 3 RD FLOOR, NARIMAN POINT MUMBAI 400 021 APPELLANT BY : SHRI JAYANT BHATT RESPONDENT BY : SHRI S.K. MAHAPATRA O R D E R PER PRAMOD KUMAR: 1. BY WAY OF THIS APPEAL, THE ASSESSEE HAS CALLED I NTO QUESTION CORRECTNESS OF LD. CIT(A)S ORDER DATED 5 TH MARCH 2006, FOR ASSESSMENT YEAR 2003-04. ITA NO.4692/MUM/2009 ASSESSMENT YEAR : 2003-04 PAGE 2 OF 4 2. THIS APPEAL FILED BY THE ASSESSEE IS DELAYED BY SEV ENTEEN DAYS. WE ARE OF THE CONSIDERED VIEW THAT SINCE THE DELAY IS FOR A VERY SHORT PERIOD, IN THE INTEREST OF NATURAL JUSTICE, WE CONDONE THE DEL AY. 3. ASSESSEE HAS RAISED FOLLOWING GRIEVANCES:- 1. THE LD. CIT(A) HAS ERRED IN CONFIRMING AN ADDIT ION OF ` .30.00 LAKHS MADE BY THE A.O. 2. THE LD. CIT(A) HAS ERRED IN CONFIRMING THE ADDIT ION MADE BY THE A.O. WITHOUT BRINGING ON RECORD ANY CORROBORATIVE E VIDENCE TO SUCH ADDITION. 4. ON GOING THROUGH THE RECORDS AVAILABLE BEFORE US, W E FIND THAT THE ASSESSEE HAS NOT APPEARED BEFORE THE LD. CIT(A) AT ALL. BEFORE US, LEARNED COUNSEL FOR THE ASSESSEE UNDERTAKES TO APPEAR NOW B EFORE THE LD. CIT(A) AND PRAYS THAT THE APPEAL BE RESTORED TO THE FILE O F THE LD. CIT(A) FOR ADJUDICATION AFRESH. 5. LEARNED DEPARTMENTAL REPRESENTATIVE, ON THE OTHER H AND, DID NOT OBJECT TO THE SUBMISSIONS MADE BY THE ASSESSEE. 6. HAVING HEARD THE RIVAL CONTENTIONS AND HAVING PERUS ED THE MATERIAL ON RECORD AND DULY CONSIDERED FACTUAL MATRIX OF THE CA SE AS ALSO THE APPLICABLE LEGAL POSITION, WE ARE OF THE CONSIDERED OPINION THAT THE ENDS OF JUSTICE WOULD MEET IF ONE MORE OPPORTUNITY IS GIVEN TO THE ASSESSEE TO APPEAR BEFORE THE LD. CIT(A) FOR ADJUDICATION AFRESH. CONSEQUENTLY, WE RESTORE THIS APPEAL BACK TO THE FILE OF THE LD. CIT(A) FOR ADJUDICATION AFRESH AFTER GIVING REASONA BLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ITA NO.4692/MUM/2009 ASSESSMENT YEAR : 2003-04 PAGE 3 OF 4 7. IN THE RESULT, ASSESSEES APPEAL STANDS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT TODAY ON 30 TH DAY OF JULY, 2010. SD/XX SD/XX (ASHA VIJAY RAGHAVAN) (PRAMOD KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI; 30 TH DAY OF JULY, 2010. COPY FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. COMMISSIONER OF INCOME TAX, MUMBAI 4. COMMISSIONER (APPEALS) , MUMBAI 5. DEPARTMENTAL REPRESENTATIVE, G BENCH, ITAT, MU MBAI 6. GUARD FILE TRUE COPY BY ORDER ASSISTANT REGISTRAR PRADEEP J. CHWODHURY INCOME TAX APPELLATE TRIBUNAL SR. PRIVATE SECRETARY MUMBAI BENCHES, M UMBAI ITA NO.4692/MUM/2009 ASSESSMENT YEAR : 2003-04 PAGE 4 OF 4 DATE INITIAL 1. DRAFT DICTATED ON 29.7.2010 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 29.7.2010 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 29.7.2010 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 29.7.2010 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 29.7.2010 SR.PS/PS 6. DATE OF PRONOUNCEMENT 30.7.2010 SR.PS 7. FILE SENT TO THE BENCH CLERK 30.7.2010 SR.PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE OF DISPATCH OF ORDER