Sri. HITESH BHANSALI, MUMBAI V. ITO Wd. -13(3)(2), MUMBAI

ITA 4884/MUM/2005

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 49527 (ITAT-MUMBAI)
• Duration Of Justice: 6 year(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-07-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: J
• Next Hearing Date: 30-06-2011
• Assessment Year: 2001-2002
• Appeal Filed On: 07-07-2005
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH J, MUMBAI BEFORE SHRI PRAMOD KUMAR, A.M. AND SHRI V. DURGA R AO, J.M. ITA NO. 4884/MUM/2005 ASSESSMENT YEAR: 2001-02 HITESH BHANSALI, APPELLANT 102, JYOTI CHAMBER, 372, NARSHI NATHA STREET MASJID BUNDER (WEST), MUMBAI 400 009. (PAN ADTPB 1038 P) VS. INCOME TAX OFFICER, WARD 13(3)(2), RESPONDENT AAYAKAR BHAVAN, M.K. MARG, MUMBAI 400 020. APPELLANT BY : MR. VIMAL PUNMIYA RESPONDENT BY : MR. S.K. SINGH . ORDER PER V. DURGA RAO, J.M.: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF CIT(A)-XIII, MUMBAI, PASSED ON 18/04/2005 FOR THE A SSESSMENT YEAR 2001-02. 2. AT THE TIME OF HEARING BEFORE US, THE LEARNED CO UNSEL FOR THE ASSESSEE HAS SUBMITTED THAT FOR THE YEAR UNDER CONS IDERATION THE REVENUE AS WELL AS ASSESSEE FILED CROSS APPEALS BEF ORE THE TRIBUNAL. THE TRIBUNAL PASSED EX-PARTE ORDER DISMISSING THE A PPEAL OF THE ASSESSEE WHILE THE REVENUE APPEAL RESTORED TO THE F ILE OF THE CIT(A) VIDE ORDER DATED 23 RD JULY, 2009 IN ITA NOS. 4868/M/05 BEING REVENUE APPEAL AND 4884/MUM/05 BEING ASSESSEES APP EAL. THE LEARNED COUNSEL FOR THE ASSESSEE FURTHER SUBMITTED THAT, ITA NO. 4884/M/2005 MR. HITESH BHANSALI 2 SUBSEQUENTLY, FILED AN MA IN ITA NO. 4884/MUM/05 AN D THE TRIBUNAL VIDE MA NO. 251/M/10 ORDER DATED 19 TH JANUARY, 2011 RECALLED ITS EARLIER ORDER AND FIXED FOR HEARING THE CASE. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS, PERUSED THE RECORD AS WELL AS GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW . WE FIND THAT THE TRIBUNAL SET ASIDE THE ORDER PASSED BY THE CIT(A) A ND RESTORED THE MATTER TO THE FILE OF THE CIT(A) IN REVENUES APPEA L (SUPRA) AND DISMISSED THE APPEAL OF THE ASSESSEE EXPARTE. SUBSE QUENTLY, THE ASSESSEES APPEAL WAS RECALLED. BOTH THE PARTIES BE FORE US AGREED THAT THE MATTER UNDER DISPUTE IS TO BE RESTORED TO THE F ILE OF THE CIT(A) FOR DECIDING AFRESH. AFTER CONSIDERING THE FACTS OF THE CASE, WE ARE OF THE VIEW THAT IN THE INTEREST OF JUSTICE, THIS APPEAL I S TO BE REMITTED BACK TO THE FILE OF THE CIT(A) FOR FRESH ADJUDICATION. W E, THEREFORE, REMIT THE MATTER BACK TO THE FILE OF THE CIT(A) WITH A DIRECT ION TO DECIDE THE APPEAL IN ACCORDANCE WITH LAW AFTER PROVIDING REASO NABLE OPPORTUNITY OF HEARING TO BOTH THE SIDES. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON THIS 15 TH DAY OF JULY, 2011. SD/- SD/- (PRAMOD KUMAR) (V. DURGA RAO) ACCOUNTANT MEMBER JUDI CIAL MEMBER MUMBAI, DATED: 15 TH JULY, 2011 KV ITA NO. 4884/M/2005 MR. HITESH BHANSALI 3 COPY TO:- 1) THE APPELLANT. 2) THE RESPONDENT. 3) THE CIT (A) CONCERNED. 4) THE CIT CONCERNED. 5) THE DEPARTMENTAL REPRESENTATIVE, J BENCH, I.T .A.T., MUMBAI. BY ORDER //TRUE COPY// ASST. REGISTRAR, I.T.A.T., MUMBAI.