LILADHAR RAVJI MAJETHIA, MUMBAI V. INCOME TAX OFFICER, WARD 29(2)(2), MUMBAI

ITA 5274/MUM/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 4056 (ITAT-MUMBAI)
• Duration Of Justice: 3 year(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-08-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 12-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL “SMC” Bench, Mumbai Shri B.R. Baskaran (AM) & Shri Pavan Kumar Gadale (JM) I.T.A. No. 5274/Mum/2019 (A.Y. 2013-14) Liladhar Ravji Majethia 7, 2nd Floor Pathai Bappa Niwas N.S. Road, Mulund West Mumbai-400 080. PAN : ABYPT7683B Vs.ITO, Ward 29(2)(2) C-10, 2nd Floor Room No. 203 Kautilya Bhavan Bandra Kurla Complex, Bandra-E Mumbai-400 051. (Appellant) (Respondent) Assessee by Ms. Rachna Bhanushali Department by Shri R.P. Veena Date of Hearing 23.08.2022 Date of Pronouncement 23.08.2022 O R D E R Per B.R. Baskaran (AM):- The assessee has filed this appeal challenging the order dated 23.5.2019 passed by learned CIT(A)-40, Mumbai and it relates to A.Y. 2013-14. The assessee is aggrieved by the decision of learned CIT(A) in confirming the disallowance made by the Assessing Officer in the assessment order. 2. We have heard the parties and perused the record. We noticed that the learned CIT(A) has passed the order ex-parte, even though learned CIT(A) has mentioned that learned AR of the appellant has filed submissions before him. We noticed that learned CIT(A) has not discussed anything on the submissions so made by learned AR of the assessee. Accordingly, we are of the view that all the issues contested before us require fresh adjudication at the end of the learned CIT(A). Accordingly, we set aside the order passed by learned CIT(A) and restore all the issues to his file for adjudicating them afresh, after affording adequate opportunity of being heard to the assessee. We also direct Liladhar Ravji Majethia 2the assessee to fully cooperate with learned CIT(A) for expeditious disposal of the appeal. 3. In the result, appeal filed by the assessee is treated as allowed for statistical purposes. Order pronounced in the open court on 23.08.2022. Sd/- Sd/- (PAVAN KUMAR GADALE) (B.R. BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai; Dated : 23/08/2022 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// (Assistant Registrar) PS ITAT, Mumbai