THE ENTERPRISE, MUMBAI V. ACIT- 21 (3), MUMBAI

ITA 5477/MUM/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1966 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2013-2014
• Appeal Filed On: 26-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMIT PRATAP SINGH
• Assessee Lawyers: RAKESH MILWANI
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL E , BENCH MUMBAI BEFORE SHRI M.BALAGANESH, AM & SHRI RAM LAL NEGI, JM ITA NO. 5477 /MUM/201 8 ( ASSESSMENT YEAR : 2013 - 14 ) THE ENTERPRISE 501, RAM KRISHNA CHAMBERS LINKING ROAD KHAR WEST MUMBAI 400 052 VS . ASSISTANT COMMISSIONER OF INCOME TAX 21(3) PIRAMAL CHAMBERS, LALBAUG MUMBAI 400 012 PAN/GIR NO. AAAFT4091J (APPELLANT ) .. (RESPONDENT ) ASSESSEE BY SHRI RAKESH MILWANI REVENUE BY SHRI AMIT PRATAP SINGH DATE OF HEARING 27 / 11 /2019 DATE OF PRONOUNCEMENT 27 / 11 /2019 / O R D E R PER M. BALAGANESH (A.M) : THIS APPEAL IN ITA NO. 5477/MUM/2018 FOR A.Y. 2013 - 14 ARISES OUT OF THE ORDER BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - 48, MUMBAI IN APPEAL NO. CIT(A) - 48/IT - 446/ACIT - 21(3)/2 018 - 19 DATED 30/07/2018 (LD. CIT(A) IN SHORT) AGAINST THE ORDER OF ASSESSMENT PASSED U/S.143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS ACT) DATED 09/02/2016 BY THE LD. ASST. COMMISSIONER OF INCOME TAX 21(3), MUMBAI (HEREINAFTER REFERRED TO AS LD. AO). 2. WE FIND THAT THE ASSESSEE HAD RAISED A PRELIMINARY GROUND OF SEEKING ONE MORE OPPORTUNITY BEFORE THE LD. CIT(A) FOR ENABLING HIM TO ITA NO .5477/MUM/2018 M/S. THE ENTERPRISE 2 APPRAISE THE ENTIRE FACTS ON RECORD AS ADMITTEDLY THE ORDER OF THE LD. CIT(A) WAS DECIDED EXPARTE. WE FIN D THAT THE REASONING GIVEN BY THE LD. AR FOR HIS NON - APPEARANCE BEFORE THE LD. CIT(A) WAS BONAFIDE AND ACCORDINGLY, WE DEEM IT FIT AND APPROPRIATE TO REMAND THIS APPEAL TO THE FILE OF THE LD. CIT(A) FOR DENOVO ADJUDICATION ON MERITS. NEEDLESS TO MENTION TH AT THE ASSESSEE BE GIVEN REASONABLE OPPORTUNITY OF BEING HEARD. THE ASSESSEE IS ALSO DIRECTED TO CO - OPERATE WITH THE LD. CIT(A) FOR EXPEDITIOUS DISPOSAL OF THE APPEAL AND NOT TO TAKE ANY ADJOURNMENT EXCEPT DUE TO EXCEPTIONAL OR BONAFIDE CIRCUMSTANCES. ACCO RDINGLY, THE GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 27 / 11 /201 9 ( RAM LAL NEGI ) (M.BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED 27 / 11 / 2019 KARUNA , SR.PS COPY OF THE ORDER FORWARDED TO : BY ORDER, ( ASSTT. 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//