KHUSHAL R. HEFA, VASHI V. ITO WD 22(3)2, NAVI MUMBAI

ITA 5311/MUM/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 1891 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 3 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 14-08-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AJAY KUMAR OJHA
• Assessee Lawyers: A SHASHANK MEHTA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC , BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI AMARJIT SINGH , JM ITA NO. 5311 / MUM/20 1 7 ( ASSESSMENT YEAR : 2011 - 12 ) MR. KHUSHAL R HEFA (PROP. OF M/S. ARIHANT CARGO MOVERS) 204, SAGAR COMPLEX, SECTOR 1 9C, VASHI, NAVI MUMBAI 400 705 VS. INCOME TAX OFFICER WARD 22(3)(2), MUMBAI PAN/GIR NO. AAAPH7566G ( APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY SHRI DEVENDRA JAIN & SHRI A SHASHANK MEHTA REVENUE BY SHRI AJAYKUMAR OJHA DATE OF HEARING 13 / 11 / 201 8 DATE OF PRONOUNCEMENT 16 / 11 /201 8 / O R D E R PER R.C.SHARMA (A.M) : THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A) 26, MUMBAI DATED 09/02/2017 FOR A.Y.2011 - 12 IN THE MATTER OF ORDER PASSED U/S.143(3) OF THE IT ACT, 1961. 2. IN THIS APPEAL, ASSESSEE IS AGGRIEVED FOR THE EXPARTY ORDER PASSED BY THE CIT(A). IT WAS CONTENDED BY LEARNED AR THAT ASSESSEE WAS HOSPITALIZED DURING THE PERIOD APPEAL WAS FIXED BY THE CIT(A). AFFIDAVIT WAS ALSO PLACED ON RECORD TO SUPPO RT ITS CONTENTION REGARDING HOSPITALIZATION. WE FOUND THAT CIT(A) HAS NOT PASSED THE ORDER ON MERIT ITA NO. 5311/MUM/2017 MR. KHUSHAL R. HEFA 2 AND HAS DISMISSED THE APPEAL ONLY ON ACCOUNT OF NON - PROSECUTION. IN THE SUBSTANTIAL INTEREST OF JUSTICE, WE RESTORE THE MATTER BACK TO THE FILE OF CIT(A) FO R DECIDING ON MERIT. 3. ASSESSEE HAS ALSO PLACED ON RECORD THE COPIES OF MEDICAL REPORT AND DOCTORS PRESCRIPTION AT PAGE 1 TO 6 OF THE PAPER BOOK. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 16 / 11 /201 8 SD/ - ( AMARJIT SINGH ) SD/ - (R.C.SHARMA) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED 16 / 11 /201 8 KARUNA SR. PS COPY OF THE ORDER FORWARD ED TO : BY ORDER, ( AS STT. REGISTRAR) ITAT, MUMBAI 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY//