MR. SHASHIKANT RAHATE, , MUMBAI V. DCIT, CIRCLE 29(3), MUMBAI

ITA 5434/MUM/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0355 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-03-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 20-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SMITA VERMALD
• Keywords: Principle of natural justice

Judgement Text

1 - IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI , , BEFORE HONBLE SHRI SAKTIJIT DEY, JM AND HONBLE SHRI MANOJ KUMAR AGGARWAL, AM (HEARING THROUGH VIDEO CONFERENCING MODE) ./ I.T.A. NO.5434/MUM/2019 ( / ASSESSMENT YEAR: 2009-10) SHRI SHASHIKANT RAHATE 2004, A-WING LALANI RESIDENCY GHODBUNDER ROAD WAGHBIL, THANE 400 607 / VS. DCIT - 29(3) KAUTILYA BHAWAN BANDRA KURLA COMPLEX MUMBAI 400 051 $% # ./ # ./PAN/GIR NO. AACPR-0437-L ( ' %' /APPELLANT ) : ( ()%' / RESPONDENT ) ASSESSEE BY : NONE REVENUE BY : MS. SMITA VERMA LD. SR. DR / DATE OF HEARING : 15/03/2021 / DATE OF PRONOUNCEMENT : 15/03/2021 / O R D E R PER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. AT THE TIME OF HEARING OF THIS APPEAL, NONE APPE ARED FOR ASSESSEE. THE LD. DR PLEADED FOR DISMISSAL OF APPEAL BY POINT ING OUT THAT THE ASSESSEE FAILED TO APPEAR BEFORE FIRST APPELLATE AU THORITY ALSO. 2. ALTHOUGH WE CONCUR WITH LD. DRS SUBMISSIONS, HO WEVER, KEEPING IN VIEW THE PRINCIPLE OF NATURAL JUSTICE, THE BENCH DEEMS IT FIT TO PROVIDE ANOTHER OPPORTUNITY TO THE ASSESSEE TO SUBSTANTIATE ITS CASE BEFORE LEARNED FIRST APPELLATE AUTHORITY. THEREFORE, IMPUG NED ORDER IS SET-ASIDE 2 AND THE MATTER IS RESTORED BACK TO THE FILE OF LD. CIT(A) FOR RE- ADJUDICATION AFTER PROVIDING ANOTHER OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE, IN TURN, IS DIRECTED TO SUB STANTIATE ITS CLAIM FAILING WHICH LD. CIT(A) SHALL BE AT LIBERTY TO PRO CEED WITH ADJUDICATION ON THE BASIS OF MATERIAL ON RECORD. 3. THE APPEAL STANDS ALLOWED FOR STATISTICAL PURPOS E. ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH MARCH, 2021. SD/- SD/- (SAKTIJIT DEY) (MANOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 15/03/2021 SR.PS, JAISY VARGHESE ! / COPY OF THE ORDER FORWARDED TO : 1. ' %'/ THE APPELLANT 2. ()%'/ THE RESPONDENT 3. (' ) / THE CIT(A) 4. / CIT CONCERNED 5. YZ ([, ' [, / DR, ITAT, M UMBAI 6. Z]_ / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI.