JCIT 25(2), MUMBAI V. MANGAL SINGH RATHOD, MUMBAI

ITA 5109/MUM/2010

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 56239 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 5 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-12-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 17-10-2011
• Assessment Year: 2007-2008
• Appeal Filed On: 18-06-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: P NARAYANAN SHRI P C MAURYA
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, MUMBAI BEFORE SHRI R.S. SYAL (AM) AND SHRI D.K. AGARWAL ( JM) ITA NO. 3718/M/2010 ASSESSMENT YEAR:2007-2008 MR. MANGALSINGH M. RATHORE, SUSHILA APT., DEVIDAS ROAD, EXTN. BORIVALI (W), MUMBAI 400 092. PAN: AAIPR6967M JOINT COMMISSIONER OF INCOME TAX, RG.25 (2) C-11, PRATYAKSHKAR BHAVAN, 1 ST FLOOR, BANDRA KURLA COMPLEX, BANDRA (E) MUMBAI 400 051 (APPELLANT) (RESPONDENT) ITA NO. 5109/M/2010 ASSESSMENT YEAR:2007-2008 JOINT COMMISSIONER OF INCOME TAX, RG.25 (2) C-11, PRATYAKSHKAR BHAVAN, 1 ST FLOOR, BANDRA KURLA COMPLEX, BANDRA (E) MUMBAI 400 051 MR. MANGALSINGH M. RATHORE, SUSHILA APT., DEVIDAS ROAD, EXTN. BORIVALI (W), MUMBAI 400 092. PAN: AAIPR6967M (APPELLANT) (RESPONDENT) C.O. NO.104/M/2011 (ARISING OUT OF ITA NO.5109/M/2010) MR. MANGALSINGH M. RATHORE, SUSHILA APT., DEVIDAS ROAD, EXTN. BORIVALI (W), MUMBAI 400 092. PAN: AAIPR6967M JOINT COMMISSIONER OF INCOME TAX, RG.25 (2) C-11, PRATYAKSHKAR BHAVAN,1 ST FLOOR, BANDRA KURLA COMPLEX, BANDRA (E) MUMBAI 400 051 (CROSS OBJECTOR) (RESPONDENT) ASSESSEE BY: REVENUE BY: SHRI P. NARAYANAN SHRI P.C. MAURYA DATE OF HEARING: DATE OF PRONOUNCEMENT: 14-12-2011 16-12-2011 O R D E R PER R.S. SYAL, AM: THESE TWO CROSS APPEALS AND ONE CROSS OBJECTION BY THE ASSESSEE ARAISE OUT OF THE ORDER PASSED BY THE LD. CIT (A) ON 24.03 .2010 IN RELATION TO THE ASSESSMENT YEAR 2007-2008. ITA NOS.3718 & 5109/M/2010 SHRI MANGALSINGH M RATHORE 2 2. THE ASSESSEES APPEAL IN ITA NO.3178/M/2010 IS A RECALLED MATTER IN AS MUCH AS EARLIER EX PARTE ORDER PASSED BY THE TRIBUNAL WAS RECALLED VIDE ITS ORDER DATED 9 TH SEPTEMBER, 2011 IN MA NO.385/M/2011. 3. SHORN OF UNNECESSARY DETAILS IT IS SEEN THAT THE ASSESSEE HAS FILED AN AFFIDAVIT STATING THAT HIS CASE WAS NOT PROPERLY RE PRESENTED BEFORE THE LOWER AUTHORITIES BY THE INCOME TAX PRACTITIONER WHO OBTA INED THE ASSESSEES SIGNATURE ON BLANK PAPERS, THE DETAILS ON WHICH WER E FILLED TO HIS PREJUDICE. IT WAS, THEREFORE, PRAYED THAT ONE MORE OPPORTUNITY BE GRANTED TO THE ASSESSEE. ON THE OTHER HAND, THE LD. DR OPPOSED TH E SAID PRAYER. 4. HAVING REGARD TO THE FACTS AND CIRCUMSTANCES OF THE INSTANT CASE AND WITHOUT GOING INTO THE MERITS OF THE ADDITIONS UPHE LD OR DELETED IN THE FIRST APPEAL, WE ARE OF THE CONSIDERED OPINION THAT THE E NDS OF THE JUSTICE WILL MEET ADEQUATELY IF THE IMPUGNED ORDER IS SET ASIDE AND T HE MATTER IS RESTORED TO THE FILE OF AO. WE ORDER ACCORDINGLY AND DIRECT THE AS SESSING OFFICER TO FRAME A DE NOVO ASSESSMENT AFTER ALLOWING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE LEARNED AR HAS UNDERTAKEN THAT FULL COOPERATION WILL BE EXTENDED BY THE ASSESSEE DURING THE COURSE OF FRESH ASSESSMENT PROCEEDINGS. 5. IN THE RESULT, BOTH THE APPEALS AND ALSO THE CRO SS OBJECTION ARE DISMISSED. THE ORDER WAS PRONOUNCED IN OPEN COURT ON 16 TH DECEMBER , 2011 SD/- SD/- (D.K. AGARWAL) (R.S. SYAL) JUDICIAL MEMBER ACCOUNTANT MEMBER ITA NOS.3718 & 5109/M/2010 SHRI MANGALSINGH M RATHORE 3 DATE : 16-12-2011 AT :MUMBAI OKK * COPY TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A), MUMBAI CONCERNED 4. THE CIT, MUMBAI CITY CONCERNED 5. THE DR B BENCH, ITAT, MUMBAI // TRUE COPY// BY ORDER ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI