IQBAL AHMED KHALILAMED SUBEDAR, MUMBAI V. ITO 22(1)(2), NAVI MUMBAI

ITA 4895/MUM/2015

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 3344 (ITAT-MUMBAI)
• Duration Of Justice: 11 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-09-2016
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 08-09-2015
• Court: TRIBUNAL
• Department Lawyers: SUMIT KUMARDR
• Assessee Lawyers: S C TIWARI; RUTUJA PAWAR
• Keywords: Opportunity of being heard

Judgement Text

, - , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES SMC, MUMBAI , ! ' , BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER, ITA NO.4895/MUM/2015 ASSESSMENT YEAR: 2011-12 MR. IQBAL AHMED, KHALILAHMED SUBEDAR, SHOP NO.1, JAMNABHAI CHAWL, LBS MARG, OPP. NAVAL PARK, CHIRAG NAGAR, GHATKOPAR(W), MUMBAI-400086 / VS. INCOME TAX OFFICER-22(1)(2), ROOM NO.405, 4 TH FLOOR, TOWER NO.6, VASHI RAILWAY STATION BUILDING COMPLEX, VASHI NAVI MUMBAI-400703 / ASSESSEE / REVENUE P.A. NO . AGPPS6788L $ % & / ASSESSEE BY SHRI S.C. TIWARI & RUTUJA PAWAR $ % & / REVENUE BY SHRI SUMIT KUMAR-DR / DATE OF HEARING 07/09/2016 & / DATE OF ORDER: 07/09/2016 & / O R D E R THE ASSESSEE IS AGGRIEVED BY THE IMPUGNED ORDER DA TED 27/02/2015 OF THE LD. FIRST APPELLATE AUTHORITY, MU MBAI. ITA NO.4895/MUM/2015 MR. IQBAL AHMED KHALILAHMED SUBEDAR 2 THE ONLY GROUND RAISED IN THE PRESENT APPEAL PERTAI NS TO NOT PROVIDING PROPER OPPORTUNITY AND DECIDING THE CASE NOT ON MERIT. 2. DURING HEARING, THE LD. COUNSEL FOR THE ASSESSEE , SHRI S.C. TIWARI ALONG WITH RUTUJA PAWAR, CONTENDED THAT PROPER OPPORTUNITY WAS NOT PROVIDED TO THE ASSESSEE AS ADJ OURNMENT COULD NOT BE GRANTED TO THE ASSESSEE AS THE COUNSEL SHRI H.S. PAREKH WAS BUSY IN A MARRIAGE FUNCTION. ON THE OTHE R HAND, THE LD. DR, SHRI SUMIT KUMAR, CONTENDED THAT THE AS SESSEE SOUGHT UNNECESSARY ADJOURNMENT, THEREFORE, THERE WA S NO OPTION BUT TO PASS AN EX-PARTE ORDER. 2.1. I HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. I HAVE A LSO PERUSED THE FACTUAL MATRIX AND THE DATES ON WHICH NON-ATTEN DED ON BEHALF OF THE ASSESSEE. IT IS SEEN THAT THE ASSESS EE VIDE LETTER DATED 22/01/2015 ASKED FOR ADJOURNMENT AS THERE WAS A MARRIAGE FUNCTION IN RELATION OF THE COUNSEL FOR TH E ASSESSEE. THE LD. COMMISSIONER OF INCOME TAX (APPEAL) PASSED AN EX- PARTE ORDER. ADMITTEDLY, THERE IS SOME LAXITY ON T HE PART OF THE ASSESSEE ALSO BUT STILL I AM OF THE VIEW THAT N O PERSON SHOULD BE CONDEMNED UNHEARD, THEREFORE, THIS APPEAL IS REMANDED BACK TO THE FILE OF THE FIRST APPELLATE AU THORITY TO DECIDE THE APPEAL ON MERIT. THE ASSESSEE BE GIVEN OPPORTUNITY OF BEING HEARD. HOWEVER, KEEPING IN VI EW, THE TOTALITY OF FACTS, THE ASSESSEE IS ALSO DIRECTED TO COOPERATE FOR THE EARLY DISPOSAL OF THE APPEAL AND APPROACH THE O FFICE OF THE LD. COMMISSIONER OF INCOME TAX (APPEAL) WITHIN ONE MONTH ITA NO.4895/MUM/2015 MR. IQBAL AHMED KHALILAHMED SUBEDAR 3 FROM THE RECEIPT OF THIS ORDER. THE LD. COMMISSIONE R OF INCOME TAX (APPEAL) IS FREE TO ADJUDICATE THE APPEA L ON A MUTUALLY PRE-DECIDED DATE. THE APPEAL OF THE ASSES SEE IS ALLOWED FOR STATISTICAL PURPOSES. FINALLY, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THIS ORDER WAS PRONOUNCED IN THE OPEN IN THE PRESEN CE OF LD. REPRESENTATIVE FROM BOTH SIDES AT THE CONCLU SION OF THE HEARING ON 07/09/2016. SD/- (JOGINDER SINGH) ! ' / JUDICIAL MEMBER MUMBAI; DATED : 07/09/2016 F{X~{T? P.S / ! & $ )!*+ ,&+-* / COPY OF THE ORDER FORWARDED TO : 1. '#$%& / THE APPELLANT 2. '(%& / THE RESPONDENT. 3. ) ) * / THE CIT, MUMBAI. 4. ) ) * / CIT- , MUMBAI 5. +,- ' , ) '#$ ' / , / DR, ITAT, MUMBAI 6. -0 1$ / GUARD FILE. & / BY ORDER, (+# ' //TRUE COPY// / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI