ELDER PROJETS LTD, MUMBAI V. ACIT CC 34, MUMBAI

ITA 478/MUM/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 0576 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-02-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 20-01-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARJU CERADIA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH SMC, MUMBAI BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER ITA NO.478/M/2017 ASSESSMENT YEAR: 2010-11 M/S. ELDER PROJECTS LTD. ELDER HOUSE, C-9, DALIA INDUSTRIAL ESTATE, OFF. VEERA DESAI ROAD, ANDHERI (W), MUMBAI-400 058 PAN: AAACE7387B VS. ACIT, CENTRAL CIRCLE-34, MUMBAI (APPELLANT) (RESPONDENT) PRESENT FOR: ASSESSEE BY : SHRI MANI JAIN, A.R. REVENUE BY : MS. ARJU CERADIA, D.R. DATE OF HEARING : 15.01.2018 DATE OF PRONOUNCEMENT : 07.02.2018 O R D E R PER D.T. GARASIA, JUDICIAL MEMBER: THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESS EE AGAINST THE ORDER DATED 06.10.2016 OF THE COMMISSIONER OF I NCOME TAX (APPEALS) [HEREINAFTER REFERRED TO AS THE CIT(A)] R ELEVANT TO ASSESSMENT YEAR 2010-11. 2. DURING THE COURSE OF HEARING, THE LD. A.R. SUBMI TTED THAT ASSESSEE DID NOT REMAIN PRESENT AND THE LD. CIT(A) HAS PASSED THE EX-PARTE ORDER. THE LD. A.R. SUBMITTED THAT ASSESS EE NOW WANTED TO APPEAR BEFORE THE LD. CIT(A) AND REQUESTED TO RESTO RE THIS APPEAL TO THE FILE OF THE LD. CIT(A) FOR A FRESH ADJUDICATION . ITA NO.478/M/2017 M/S. ELDER PROJECTS LTD. 2 3. THE LD. D.R. SUBMITTED THAT DURING THE COURSE OF HEARING NEITHER THE ASSESSEE REMAINED PRESENT NOR ANY DOCUM ENTARY EVIDENCE WAS SUBMITTED. THEREFORE, EX-PARTE ORDER WAS PASSE D. HE FURTHER SUBMITTED THAT ASSESSEE WAS GIVEN SEVERAL OPPORTUNI TIES STILL HE REMAINED ABSENT. 4. HAVING HEARD BOTH THE PARTIES AND LOOKING TO THE FACTS AND CIRCUMSTANCES OF THE CASE, I FIND THAT ASSESSEE DUE TO UNAVOIDABLE CIRCUMSTANCES WAS UNABLE TO REMAIN PRESENT BEFORE T HE LD. CIT(A). THE ASSESSEE WANTED TO PURSUE THE APPEAL ON MERIT. THEREFORE, IN THE INTEREST OF JUSTICE AND FAIRPLAY, I ALLOW THE APPEA L. ASSESSEE IS DIRECTED TO REMAIN PRESENT BEFORE THE LD. CIT(A) WITHIN TWO MONTHS FROM THE RECEIPT OF THIS ORDER. THE LD. CIT(A) IS DIRECTED TO DECIDE THE APPEAL ON MERIT AFTER GIVING OPPORTUNITY OF HEARING TO THE ASSESSEE. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 07.02.2018. SD/- (D.T. GARASIA) JUDICIAL MEMB ER MUMBAI, DATED: 07.02.2018. * KISHORE, SR. P.S. COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT (A) CONCERNED, MUMBAI THE DR CONCERNED BENCH ITA NO.478/M/2017 M/S. ELDER PROJECTS LTD. 3 //TRUE COPY// [ BY ORD ER DY/ASSTT. REGISTRAR, ITAT, MUMBAI.