AFROZ JAHAN ASHRAF QURESHI, MUMBAI V. ITO 24(1)((1), MUMBAI

ITA 5128/MUM/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 100854 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-08-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 17-08-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 07-08-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

, - IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE S/SHRI B.R.BASKARAN ,AM AND LALIT KUMAR, JM ./ I.T.A. NO 5 128 / MUM/20 14 ( / ASSESSMENT YEAR : 20 09 - 10 ) MRS.A FROZ JAHAN ASHRAF QURESHI, 15, CLASSIC VILLA CHS, BANDIVALI HILL ROAD, JOGESHWARI - W, MUMBAI - 400102, MAHARASHTRA / VS. INCOME TAX OFFICER, 2 4 ( 1 )( 1 ), MUMBAI - 400012 . ( / APPELLANT ) .. ( / RESPONDENT ) ./ ./PAN/GIR NO. : AACPQ0456C / APPELLANT BY NONE / RSPONDENT BY SHRI AIRIJU JAIKRAN / DATE OF HEARING : 17 .8 . 201 5 / DATE OF PRONOUNCEMENT: 1 7 . 8. 201 5 / O R D E R PER B.R.BASKARAN, AM: THE ASSESSEE HAS FILED THIS APPEAL CHALLENGING THE ORDER DATED 1 7.4 .2014 PASSED BY THE LD. CIT(A) - 34 , MUMBAI AND IT RELATES TO THE ASSESSMENT YEAR 200 9 - 10 . 2 . NONE APPEARED ON BEHALF OF THE ASSESSEE EVEN THOUGH THE NOTICE OF HEARING WAS DULY SERVED ON THE ASSESSEE. H ENCE, WE PROCEED TO DISPOSE OF THE APPEAL EX - PARTE, WITHOUT THE PRESENCE OF THE ASSESSEE. 3 . THE APPEAL IS BARRED BY LIMITATION BY 52 DAYS. THE ASSESSEE HAS FILED AN AFFIDAVIT WHEREIN IT IS STATED THAT HER MOTHER EXPIRED IN THE FIRST ITA NO. 5128 / MUM/20 14 2 WEEK OF MAY, 2014 AND HENCE S HE WAS TO AWAY FROM THE CITY TO HER NATIVE PLACE FOR ABOUT TWO MONTHS . ACCORDINGLY, IT WAS SUBMITTED THAT THE DELAY HAS OCCURRED DUE TO UNAVOIDABLE CIRCUMSTANCES. WE HAVE HEARD THE L D.DR ON THIS PRELIMINARY ISSUE. HAVING REGARD TO THE SUBMISSIONS MADE IN THE AFFIDAVIT , WE CONDONE THE DELAY AND ADMIT THE APPEAL FOR HEARING. 4 . THE ISSUE CONTESTED BEFORE US RELATES TO UNEXPLAINED DEPOSITS FOUND THE BANK ACCOUNT OF THE ASSESSEE. WE NOT ICE THAT THE ASSESSEE DID NOT APPEAR BEFORE THE LD. CIT(A) AND HENCE, THE FIRST APPELLATE AUTHORITY HAS PASSED EX - PARTE ORDER , WHEREIN HE HAS CONFIRMED THE ADDITION MADE BY THE AO. WE NOTICE THAT THE LD.CIT(A) HAS PASSED THE ORDER IN THE MONTH OF A PRI L, 2014 DURING WHICH PERIOD THE MOTHER OF ASSESSEE WAS ILL AND ULTIMATELY DIED IN THE MONTH OF MAY, 2014. HENCE, IN THE INTEREST OF JUSTICE, WE ARE OF THE VIEW THAT THE ASSESSEE SHOULD BE GIVEN ONE MORE OPPORTUNITY TO PRESENT HER CASE BEFORE TH E LD. CIT(A ). ACCORDINGLY, WE SET ASIDE THE ORDER OF LD. CIT(A) AND RESTORE THE MATTER TO HIS FILE WITH A DIRECTION TO ADJUDICATE THE APPEAL AFRESH AFTER GIVING AN ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED ACCORDINGLY ON 1 7 TH AUGUST 2015. 1 7 TH AUGUST, 2015 SD SD ( LALIT KUMAR) ( B.R. BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI: 1 7 TH AUG , 2015 . . . ./ SRL , SR. PS ITA NO. 5128 / MUM/20 14 3 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - CONCERNED 4. / CIT CONCERNED 5. , , / DR, ITAT, MUMBAI CONCERNED 6. / GUARD FILE. / BY ORDER, TRUE COPY (ASSTT. REGISTRAR) , /ITAT, MUMBAI