BHIMJI DUNGERSHI & CO., MUMBAI V. ITO WD 13(3)1, MUMBAI

ITA 4946/MUM/2014

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 84297 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-12-2014
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 28-07-2014
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: NEIL PHILIP
• Assessee Lawyers: RAMESH K CHHEDA

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI . . , BEFORE SHRI I.P. BANSAL, JM ./ I.T.A. NO.4946/MUM/2014 ( / ASSESSMENT YEAR : 2009-10 BHIMJI DUNGERSHI & CO. ROOM NO.15, 2 ND FLOOR, GAYA BUILDING, 109, YUSUF MAHERALI ROAD, MASJID BUNDER, MUMBAI 400 003. / VS. THE INCOME TAX OFFICER, WARD 13(3)(1), ROOM NO.428, AAYKAR BHAVAN, M.K.ROAD, MUMBAI 400 020 ! ./ '# ./ PAN/GIR NO. : AAAFB 6700A ( $ / APPELLANT ) .. ( %& $ / RESPONDENT ) APPELLANT BY SHRI RAMESH K. CHHEDA RESPONDENT BY SHRI NEIL PHILIP ' ()! / DATE OF HEARING : 01/12/2014 *+ ' ()! / DATE OF PRONOUNCEMENT : 01/12/2014 , / O R D E R THIS IS AN APPEAL FILED BY THE ASSESSEE AND IT IS DIRECTED AGAINST ORDER PASSED BY LD. CIT(A)-24, MUMBAI DATED 28/3/2014 FO R ASSESSMENT YEAR 2009- 10. IT MAY BE MENTIONED HERE THAT THIS APPEAL IS MARKED AS BELATEDLY FILED BY 366 DAYS ONLY FOR THE REASON THAT DATE OF COMMUNICA TION OF THE ORDER APPEALED AGAINST IN COLUMN NO.9 WAS WRONGLY WRITTEN AS 28/5/ 2013, AS THE IMPUGNED ORDER PASSED BY LD. CIT(A) IS DATED 28/3/2014. THE YEAR IS WRONGLY WRITTEN AS 2013, WHEREAS ACTUALLY IT IS 2014. IF THE DATE O F SERVICE OF IMPUGNED ORDER PASSED BY LD. CIT(A) IS TAKEN AS 28/05/2014 THEN TH E APPEAL WILL ONLY BE BELATED BY ONE DAY WHICH IS CONDONED AFTER HEARING THE REPRESENTATIVE OF THE ASSESSEE AND LD. D.R. ACCORDINGLY, I PROCEED TO DE CIDE THE PRESENT APPEAL. 2. THE GRIEVANCE OF THE ASSESSEE IN THE PRESENT AP PEAL IS AGAINST UPHOLDING OF ADDITION OF RS.5,28,543/- WHICH IS UPHELD BY LD. CI T(A) BY WAY OF AN EX-PARTE ./ I.T.A. NO.4946/MUM/2014 ( / ASSESSMENT YEAR : 2009-10 2 ORDER. AGAINST THE EX-PARTE ORDER THE GRIEVANCE OF THE ASSESSEE IS SELF EXPLAINED IN GROUND NO.2, WHICH READ AS UNDER: 2. THE HONBLE COMMR.(APPEALS) OUGHT NOT TO HAVE PASSED THE ORDER WITHOUT HEARING THE APPELLANT AND THAT HE OUGHT HAVE COMMU NICATED TO THE APPELLANT HIS PROPOSAL TO PASS THE ORDER, IN SPITE OF APPEAL OF T HE APPELLANT, BEING PENDING BEFORE THE I.T.A.T- B BENCH WHICH WAS RE-FIXED FOR HEARING ON 17/07/2014 AS COMMUNICATED BY THE APPELLANT TO HIM, FOR WHICH REA SON HE HAD ADJOURNED THE HEARINGS FROM TIME TO TIME AND THAT LAST REQUEST TO HIM TO RE-FIX THE HEARING SCHEDULED ON 03.02.2014 AFTER 09.02.2014 AFTER 09.0 2.2014 IN VIEW OF APPELLANTS A.RS INABILITY TO PREPARE WRITTEN SUBMISSIONS AND APPEAR BEFORE HIM IN VIEW OF HIS MOTHERS SERIOUS ILLNESS (WHO PASS AWAY ON 09.02.20 14) WAS MADE VIEW LETTER DATED 03.02.2014. THE APPELLATE ORDER HAS BEEN PAS SED AFTER LAPSE OF SUFFICIENT TIME BETWEEN THE DATE OF SEEKING LAST ADJOURNMENT I.E. 03.02.2014 AND THE DATE OF PASSING THE ORDER I.E. 28.03.2014. 2.1 LD. CIT(A) HAS ALSO SUMMARIZED THESE SUBMISSIO NS OF THE ASSESSEE AT PAGE-2 OF THE IMPUGNED ORDER. 3. KEEPING IN VIEW ABOVE FACTUAL POSITION, I HAVE H EARD BOTH THE PARTIES. IN MY OPINION IT WILL SERVE THE INTEREST OF JUSTICE IF THE PRESENT APPEAL IS RESTORED TO THE FILE OF LD. CIT(A) WITH A DIRECTION TO RE-ADJU DICATE THE APPEAL FILED BY THE ASSESSEE AFTER GIVING THE ASSESSEE A REASONABLE OPP ORTUNITY OF HEARING. TO ENSURE COMPLIANCE FROM THE ASSESSEE, LD. A.R OF THE ASSES SEE HAS SUBMITTED A LETTER BEFORE ME TO COMPLY AND CO-OPERATE THE PROCEEDINGS BEFORE LD. CIT(A), IF THE APPEAL IS RESTORED BACK TO HIS FILE. THEREFORE, I DIRECT LD. A.R OF THE ASSESSEE TO APPEAR BEFORE LD. CIT(A) ON 15/12/2014. AFTER GIVI NG ASSESSEE A REASONABLE OPPORTUNITY OF HEARING, LD. CIT(A) WILL RE-ADJUDICA TE THE ISSUE RAISED BY THE ASSESSEE IN HIS APPEAL. 4. IN THE RESULT, FOR STATISTICAL PURPOSES THE APPE AL FILED BY THE ASSESSEE IS TREATED TO BE ALLOWED IN THE MANNER AFORESAID. ORDER PRONOUNCED IN THE OPEN COURT ON 01/12/2014 . , ' *+ ! - ./ 01/12/2014 + ' 0 SD/- . . (I.P.BANSAL) /JUDICIAL MEMBER MUMBAI; . DATED 01/12/2014 ./ I.T.A. NO.4946/MUM/2014 ( / ASSESSMENT YEAR : 2009-10 3 , , , , ' '' ' %(1 %(1 %(1 %(1 21( 21( 21( 21( / COPY OF THE ORDER FORWARDED TO : 1. $ / THE APPELLANT 2. %& $ / THE RESPONDENT. 3. 3 ( ) / THE CIT(A)- 4. 3 / CIT 5. 140 %( , , / DR, ITAT, MUMBAI 6. 05 6 / GUARD FILE. , , , , / BY ORDER, &1( %( //TRUE COPY// 7 77 7 / 8 8 8 8 ' ' ' ' (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI . . .VM , SR. PS