HITESH MEHTA, MUMBAI V. INCOME TAX OFFICER-19(1)(5), MUMBAI

ITA 4973/MUM/2017

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 8634 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-11-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 19-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HEMALATHA
• Keywords: Principle of natural justice

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN (AM) I.T.A. NO. 4973 /MUM/ 2017 (ASSESSMENT YEAR 20 10 - 11 ) I.T.A. NO. 4974/MUM/2017 (ASSESSMENT YEAR 2011 - 12) MR. HITESH MEHTA 114E, SHOP NO. 10 R.K. WADI, V.P. ROAD MUMB AI - 400 004. PAN : AFZPM7740K V S . ITO 19(1)(5) ROOM NO. 215 MATRU MANDIR MUMBAI - 400 007. ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY NONE DEPARTMENT BY MS. HEMALATHA DATE OF HEARING 2 .1 1 . 201 7 DATE OF PRONOUNCEMENT 2 . 11 . 201 7 O R D E R BOTH THE APPEALS FILED BY THE ASSESSEE RELATE A.YS. 2010 - 11 & 2011 - 12 AND THEY ARE DIRECTED AGAINST THE ORDERS PASSED BY CIT(A) - 29, MUMBAI. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE , EVEN THOUGH THE CASE S WERE ADJOURNED ON THE EARLIER OCCASION AT THE REQUES T OF THE ASSESSEE. HENCE, WE PROCEED TO DISPOSE OF THE APPEAL EX - PARTE, WITHOUT PRESENCE OF THE ASSESSEE. 3. I HEARD LD . DR AND PERUSED THE RECORD. I NOTICED THAT CIT(A) HAS PASSED AN EX - PARTE ORDER , SINCE THE ASSESSEE DID NOT APPEAR BEFORE HIM. HENCE, I N THE INTEREST OF NATURAL JUSTICE, I AM OF THE VIEW THAT THE ASSESSEE SHOULD BE PROVIDED WITH ONE MORE OPPORTUNITY TO PRESENT HIS CASE BEFORE CIT(A). HOWEVER, I AM OF THE VIEW THAT IT SHOULD BE ON TERMS. ACCORDINGLY I IMPOSE A COST OF RS. 2000/ - UPON THE A SSESSEE AND SUBJECT TO THE PAYMENT OF SAID COST, I RESTORE ALL THE ISSUES TO THE FILE OF THE CIT(A) FOR ADJUDICATING THEM AFRESH AFTER HEARING THE ASSESSEE. ACCORDINGLY, I DIRECT THE ASSESSEE TO PAY A SUM OF RS. 2,000/ - TO THE CREDIT OF INCOME TAX DEPARTME NT AS OTHER FEES. I ALSO DIRECT THE ASSESSEE TO COOPERATE WITH LD CIT(A) FOR EXPEDITIOUS DISPOSAL OF THE APPEALS. MR. HITESH MEHTA 2 4. IN THE RESULT, BOTH THE APPEALS FILED BY THE ASSESSEE ARE TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER HAS BE EN PRONOUNCE D IN THE COURT ON 2 .11 . 201 7. SD/ - (B.R.BASKARAN) ACCOUNTANT MEMBER MUMBAI ; DATED : 2 / 11 / 20 1 7 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. BY ORDER, //TRUE COPY// ( ASSTT. REGISTRAR /SENIOR PS ) PS ITAT, MUMBAI