KOKILA JAYANTILAL SHAH, MUMBAI V. ITO 17(2)(2), MUMBAI

ITA 5030/MUM/2017

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 8397 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-11-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 24-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N HEMALATHA
• Assessee Lawyers: HARI S RAHEJA
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH SMC, MUMBAI BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER ITA NO.5030/M/2017 ASSESSMENT YEAR: 2010-11 MRS. KOKILA J. SHAH, 803-4, VINDHYACHAL CHS, NEELKANTH VALLEY, 7 TH RAJAWADI ROAD, GHATKOPAR (EAST), MUMBAI-400 077 PAN: AAMPS8156R VS. INCOME TAX OFFICER WARD 17(2)(2), ROOM -123, AAYAKAR BHAVAN, MUMBAI 400 020 (APPELLANT) (RESPONDENT) PRESENT FOR: ASSESSEE BY : SHRI HARI S. RAHEJA, A.R. REVENUE BY : SMT. N. HEMALATHA, D.R. DATE OF HEARING : 06.11.2017 DATE OF PRONOUNCEMENT : 23.11.2017 O R D E R PER D.T. GARASIA, JUDICIAL MEMBER: THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESS EE AGAINST THE ORDER DATED 03.04.2017 OF THE COMMISSIONER OF I NCOME TAX (APPEALS) [HEREINAFTER REFERRED TO AS THE CIT(A)] R ELEVANT TO ASSESSMENT YEAR 2010-11. 2. DURING THE COURSE OF HEARING, THE LD. A.R. SUBMI TTED THAT THE ASSESSEE COULD NOT PRESENT BEFORE THE LD. CIT(A) AN D THE LD. CIT(A) HAS PASSED THE ORDER WITHOUT HEARING TO THE ASSESSE E. NOW ASSESSEE IS READY TO GO TO THE LD. CIT(A), THEREFORE, HE REQ UESTED TO RESTORE THIS MATTER BACK TO THE FILE OF LD. CIT(A). 3. LD. D.R. OBJECTED TO IT. ITA NO.5030/M/2017 MRS. KOKILA J. SHAH 2 4. I HAVE HEARD THE RIVAL CONTENTIONS OF BOTH THE P ARTIES. I FIND THAT ASSESSEE IS HAVING INCOME FROM PROP. BUSINESS OF M/ S. K.J. CORPORATION DEALING IN BUILDING MATERIALS AND TRANS PORT CONTRACTOR. ASSESSEE FILED THE RETURN OF INCOME DECLARING TOTAL INCOME OF RS.6,31,720/- ON 14.10.2010. THE ASSESSMENT WAS CO MPLETED UNDER SECTION 143(3) OF THE ACT. I FIND THAT THE ASSESSE E DID NOT REMAIN PRESENT BEFORE THE LD. CIT(A). THEREFORE, WE RESTO RE THIS APPEAL BACK TO THE FILE OF THE LD. CIT(A) TO DECIDE THE MA TTER AFRESH AFTER GIVING DUE OPPORTUNITY OF HEARING TO THE ASSESSEE. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 23.11.2017. SD/- (D.T. GARASIA) JUDICIAL MEMB ER MUMBAI, DATED: 23.11.2017. * KISHORE, SR. P.S. COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT (A) CONCERNED, MUMBAI THE DR CONCERNED BENCH //TRUE COPY// [ BY ORD ER DY/ASSTT. REGISTRAR, ITAT, MUMBAI.