DILIP B SHAH, MUMBAI V. INCOME TAX OFFICER 19(1)(4), MUMBAI

ITA 5351/MUM/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 9793 (ITAT-MUMBAI)
• Duration Of Justice: 7 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-03-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 16-08-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N HEMALATHA
• Keywords: Principle of natural justice; Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH SMC , MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI MANOJ KUMAR AG G ARWAL, HON'BLE ACCOUNTANT MEMBER ITA NO . 5351 /MUM/201 7 (A.Y: 2009 - 10 ) SHRI DILIP B SHAH 173, KIKA STREET, GULAL WADI NEAR KALBADEVI, MUMBAI 400 002 P AN: BDHPS 7989 B V . ITO 19( 1)(4 ) ROOM NO. 2 32 , MATRU MANDIR, NANA CHOWK MUMBAI 400 007 (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI HIMANSHU GANDHI DEPARTMENT BY : MS. N. HEMALATHA DATE OF HEARING : 21.03.2018 DATE OF PRONOUNCEMENT : 21 .03 .2018 O R D E R PER C. N. PRASAD (JM) 1. THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD.CIT(A ) 29 MUMBAI DATED 12.05.2017 FOR THE ASSESSMENT YEAR 2009 - 10 . 2. LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE APPEAL HA S BEEN DIS POSED BY THE LD.CIT(A) IN LIMINE WITHOUT GOING INTO THE MERITS , IN VIOLATION OF PRINCIPLES OF NATURAL JUSTICE. LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE APPEAL MAY BE REMITTED TO THE FILE OF THE LD.CIT(A) FO R 2 ITA NO.5351/MUM/2017 (A.Y: 2009 - 10) SHRI DILIP B SHAH FRESH ADJUDICATION AS THE LD. AR OF THE ASSESSEE COULD NOT ATTEND FOR THE HEARINGS DUE TO T HE PERSONAL REASONS. 3. LD. DR HAS NO SERIOUS OBJECTION IN REMITTING THE MATTER BACK TO THE FILE OF THE LD.CIT(A). HOWEVER, SHE SUBMITTED THAT AMPLE OPPORTUNITY HAS BEEN GIVEN BY THE LD.CIT(A) TO THE ASSESSEE TO PRESENT HIS CASE WH ICH THE ASSESSEE DID NOT AVAIL. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS, PERUSED THE ORDERS OF THE AUTHORITIES BELOW. THOUGH SEVERAL OPPORTUNITIES WERE GIVEN TO THE ASSESSEE BY THE LD.CIT(A) AND THE A.R OF THE ASSESSEE COULD NOT PRESENT FOR HEARING DUE TO HEALTH REASONS AND ALSO SINCE THE LD.CIT(A) DISMISSED THE APPEAL IN LIMINE WITHOUT GOING INTO THE MERITS OF THE CASE AND AS THE ASSESSEE S A.R BEFORE US SUBMITTED THAT HE WILL FULLY COOPERATE WITH THE PROCEEDINGS , IF THE MATTER IS RESTORED BACK TO THE FILE OF THE LD.CIT(A) , I N THE INTEREST OF THE JUSTICE, WE REMIT THIS APPEAL TO THE FILE OF THE LD.CIT(A) FOR DENOVO ADJUDICATION. THE ASSESSEE SHALL COOPERATE WITH THE PROCE EDINGS BEFORE THE LD.CIT(A) WITHOUT TAKING UNNECESSARY ADJOURNMENTS . IN THE EVENT OF ASSESSEE SEEKING ADJOURNMENT S WITHOUT REASONABLE CAUSE , THE LD.CIT(A) MAY DECIDE THE ISSUE ON MERITS. WITH THESE OBSERVATIONS, WE RESTORE TH IS APPEAL TO THE FILE OF THE LD.CIT(A) FOR DECIDING THE ISSUE AFRESH IN ACCORDANCE WITH LAW. 3 ITA NO.5351/MUM/2017 (A.Y: 2009 - 10) SHRI DILIP B SHAH 5. IN THE RESULT, APPEA L OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSES. ORDER PRON OUNCED IN THE OPEN COURT ON THE 21 ST MARCH , 2018 . SD/ - SD/ - ( MANOJ KUMAR AG G ARWAL ) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI / DATED 21 / 0 3 / 2018 GIRIDHAR , SPS COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY// BY ORDER (ASSTT. REGISTRAR) ITAT, MUM