VICHARE COURIER SERVICES P. LTD, MUMBAI V. ADDL CIT RG 9(3), MUMBAI

ITA 4877/MUM/2010

• Counselvise Citation: 487719914 RSA 2010
• Duration Of Justice: 1 year(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-06-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2006-2007
• Appeal Filed On: 11-06-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T T JACOB
• Assessee Lawyers: HARESH P SHAH
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH F MUMBAI BEFORE SHRI P.M. JAGTAP (AM) AND SMT. ASHA VIJAYAR AGHAVAN (JM) ITA NO. 4877/MUM/2010 ASSESSMENT YEAR-2006-07 VICHARE COURIER SERVICE PVT. LTD., 407/408, KESAR PLAZA, PLOT NO. 239, BEHIND FISH MARKET, CHARKOP, KANDIVALI, MUMBAI-400 067 PAN-AAACV4075B VS. THE ACIT, RANGE 9(3), AAYAKAR BHAVAN, MUMBAI-400 020 (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI HARESH P. SHAH RESPONDENT BY: SHRI T.T. JACOB O R D E R PER ASHA VIJAYARAGHAVAN (JM) THIS APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED A GAINST THE ORDER DATED 18.3.2010 PASSED BY THE LD. CIT(A)-20 FOR THE ASSESSMENT YEAR 2006-07. 2. THE ASSESSEE IS ENGAGED IN THE BUSINESS OF COURI ER SERVICE. IT FILED RETURN OF INCOME SHOWING TOTAL INCOME OF RS. 2,19,0 0,475/-. THE ASSESSING OFFICER COMPLETED THE ASSESSMENT U/S. 143 (3) AT RS. 2,35,29,780/-. WHILE COMPLETING THE ASSESSMENT, TH E AO MADE CERTAIN DISALLOWANCES. 3. AGGRIEVED, ASSESSEE PREFERRED AN APPEAL BEFORE T HE LD. CIT(A). THE LD. CIT(A) HELD AS FOLLOWS: ITA NO. 4877/M/2010 2 THE APPEAL HAS BEEN INSTITUTED AGAINST THE ORDER D T. 18.12.2008 PASSED BY THE AO U/S. 143(3) OF THE I.T. ACT, 1961. THE INCOME TAX NON STATUTORY FORM 51 (IN SHORT ITNS-51) WAS SERVED ON THE AO ON 12.2.2010 FOR FURNISHING PARTICULARS AND REPORT ON THE POINTS RAISED THEREIN INCLUDING DESIRE OF THE AO TO BE PRESENT AT THE HEARING OF THE APPEAL. THE AO CHOSE NOT TO RESPOND . IN VIEW OF THIS, I TAKE THAT THE AO HAS NOTHING TO REPORT AND DOES N OT DESIRE TO BE HEARD IN PERSON. THE APPEAL WAS FIXED FOR HEARING ON 17.3.2010 BY SENDING NOTICE THROUGH SPEED POST/AD/ HOWEVER, THE RE WAS NO RESPONSE NOR ANY REQUEST HAS BEEN RECEIVED SEEKING ADJOURNMENT. IN THE CIRCUMSTANCES, I CONCLUDE THAT THE APPELLANT ALSO DOES NOT DESIRE TO BE HEARD IN PERSON. I ACCORDINGLY, PROCE ED TO DISPOSE THE APPEAL BASED ON THE MATERIALS AVAILABLE ON RECORD. 4. AGGRIEVED, ASSESSEE IS IN APPEAL BEFORE US AND S UBMITTED THAT ONLY ONE HEARING WHICH WAS FIXED ON 17.3.2010 WAS NOT AT TENDED BY THE ASSESSEE DUE TO UNFORESEEN CIRCUMSTANCES AND THE AS SESSEE IS AGGRIEVED BY THE LD. CIT(A) DISPOSING OF THE APPEAL WITHOUT G IVING AN OPPORTUNITY FOR THE ASSESSEE TO REPRESENT ITS CASE. 5. THE LD. DEPARTMENTAL REPRESENTATIVE SHRI T.T. JA COB FAIRLY CONCEDED THAT AN OPPORTUNITY MAY BE GIVEN TO THE AS SESSEE TO PRESENT ITS CASE. IN THESE CIRCUMSTANCES, IN THE INTEREST OF J USTICE, WE REMIT THE ISSUE TO THE FILE OF THE LD. CIT(A) WHO MAY GIVE SU FFICIENT OPPORTUNITY TO THE ASSESSEE TO EXPLAIN THE CASE. THE LD. CIT(A) S HALL DECIDE THE ISSUE IN ACCORDANCE WITH LAW. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THIS 24 TH DAY OF JUNE, 2011 SD/- SD/- (P.M. JAGTAP) (ASHA VIJAYARAGHAVAN) ACCOUNTANT MEMBER JUDICIAL MEM BER MUMBAI, DATED 24 TH JUNE, 2011 RJ ITA NO. 4877/M/2010 3 COPY TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT-CONCERNED 4. THE CIT(A)-CONCERNED 5. THE DR F BENCH TRUE COPY BY ORDER ASSTT. REGISTRAR, I.T.A.T, MUMBAI ITA NO. 4877/M/2010 4 DATE INITIALS 1 DRAFT DICTATED ON: 22 . 0 6 . 201 1 SR. PS/PS 2. DRAFT PLACED BEFORE AUTHOR: 22 .0 6 .2011 ______ SR. PS/PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER: _________ ______ JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER: _________ ______ JM/AM 5. APPROVED DRAFT COMES TO THE SR. PS/PS: _________ ______ SR. PS/PS 6. KEPT FOR PRONOUNCEMENT ON: _________ ______ SR. PS/PS 7. FILE SENT TO THE BENCH CLERK: _________ ______ SR. PS/PS 8. 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK: DATE ON WHICH FILE GOES TO AR _________ ______ 10 . DATE OF DISPATCH OF ORDER: _________ ______