BHAVRIDEVI A. BOTHRA, MUMBAI V. INCOME TAX OFFICER 19(1)(2), MUMBAI

ITA 5352/MUM/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 9781 (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: 2010-2011
• 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 . 5350 /MUM/201 7 (A.Y: 2009 - 10 ) SHRI AMBACHAND P. BOTHRA 1 ST FLOOR, KAPADIA BUILDING, 123, ARDESHIR DADY STREET, MUMBAI 400 004 P AN: AFFPB 3173 F V . ITO 19( 1)(1 ) ROOM NO. 223, 2 ND FLOOR MATRU MANDIR, NANA CHOWK MUMBAI 400 007 (APPELLANT) (RESPONDENT) ITA NO. 5352 /MUM/201 7 (A.Y: 2010 - 11 ) SMT. BHAVRIDEVI A. BOTHRA 13, ARDESHIR DADY STREET , CROSS LANE, JAI SIDDHIVINAYAK C.H.S. (DURGADAS BUILDING), SHOP NO . 4, GROUND F L OOR, MUMBAI 400 004 P AN: AFFPB 3170 G V. ITO 19( 1)(2 ) ROOM NO. 204 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 2 ITA NO.5350 & 5352 /MUM/2017 (A.Y: 2009 - 10) SHRI AMBACHAND P. BOTHRA SMT. BHAVRIDEVI A. BOTHRA O R D E R PER C. N. PRASAD (JM) 1. THESE TWO APPEAL S ARE FILED BY DIFFERENT ASSESSEE S OF SAME GROUP AGAINST THE ORDER OF THE LD.CIT(A ) 29 MUMBAI DATED 12.05.2017. 2. LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE SE APPEAL S HAVE BEEN DISPOSED 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 SE APPEAL S MAY BE REMITTED TO THE FILE OF THE LD.CIT(A) FOR FRESH ADJUDICATION AS THE LD. AR OF THE ASSESSEE COULD NOT ATTEND FOR THE HEARINGS DUE TO THE 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 S TO PRESENT HIS CASE WHICH THE ASSESSEE S DID NOT AVAIL. 4. WE HAVE HEARD THE RIVAL SU BMISSIONS, PERUSED THE ORDERS OF THE AUTHORITIES BELOW. THOUGH SEVERAL OPPORTUNITIES WERE GIVEN TO THE ASSESSEE S BY THE LD.CIT(A) AND THE A.R OF THE ASSESSEE S COULD NOT PRESENT FOR HEARING DUE TO HEALTH REASONS AND ALSO SINCE THE LD.CIT(A) DISMISSED THE A PPEAL IN LIMINE WITHOUT GOING INTO THE MERITS OF THE CASE AND AS THE ASSESSEES A.R BEFORE US SUBMITTED THAT HE WILL FULLY COOPERATE 3 ITA NO.5350 & 5352 /MUM/2017 (A.Y: 2009 - 10) SHRI AMBACHAND P. BOTHRA SMT. BHAVRIDEVI A. BOTHRA WITH THE PROCEEDINGS, IF THE MATTER IS RESTORED BACK TO THE FILE OF THE LD.CIT(A), IN THE INTERE ST OF THE JUSTICE, WE REMIT THESE APPEAL S TO THE FILE OF THE LD.CIT(A) FOR DENOVO ADJUDICATION. THE ASSESSEE S SHALL COOPERATE WITH THE PROCEEDINGS BEFORE THE LD.CIT(A) WITHOUT TAKING UNNECESSARY ADJOURNMENTS. IN THE EVENT OF ASSESSEE S SEEKING ADJOURNMENTS WITHOUT REASONABLE CAUSE, THE LD.CIT(A) MAY DECIDE THE ISSUE ON MERITS. WITH THE SE OBSERVATIONS, WE RESTORE THESE APPEAL S TO THE FILE OF THE LD.CIT(A) FOR DECIDING THE ISSUE AFRESH IN ACCORDANCE WITH LAW. 5. IN THE RESULT, APPEAL S OF THE ASSESSEE S ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED 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