MAHESH S. AGARWAL, MUMBAI V. DCIT 15(1), MUMBAI

ITA 5530/MUM/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 1345 (ITAT-MUMBAI)
• Duration Of Justice: 8 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-06-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2007-2008
• Appeal Filed On: 08-10-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABANI KANTA NAYAR
• Assessee Lawyers: A K GHOSH
• Keywords: Opportunity of being heard; Principle of natural justice; Bonafide belief

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH F, MUMBAI BEFORE SHRI D. MANMOHAN, VICE PRESDIENT AND SHRI A.L. GEHLOT, ACCOUNTANT MEMBER ITA NO. 5530/M/2009 ASSESSMENT YEAR: 2007-08 MAHESH S. AGARWAL, APPELLANT R.NO. 28, 2 ND FLOOR, 89, RAMESH BHAVAN, TAMBAKANTA, MUMBAI 400 003 (PAN AABPA9731B) VS. DY. COMMISSIONER OF INCOME-TAX, RESPONDENT 15(1), MUMBAI. APPELLANT BY : SHRI A.K. GHOSH RESPONDENT BY : MR. ABANI KANTA NAYAR ORDER PER A.L. GEHLOT, A.M.: THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAIN ST THE ORDER OF CIT(A)- 26, MUMBAI, PASSED ON 18.09.2009 FOR THE ASSESSMENT YEAR 2007-08. 2. ONE OF THE GROUND RAISED IN THIS APPEAL IS THAT THE CIT(A) PASSED EX-PARTE ORDER WITHOUT AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD IN THE MATTER. 3. THE APPEAL BEFORE THE CIT(A) WAS FIXED FOR HEARI NG ON 25.08.2009. THE LEARNED AR OF THE ASSESSEE APPEARED BEFORE THE CIT(A) ON THE SAID DATE AND REQUESTED FOR ADJOURNME NT AND THE CASE WAS ADJOURNED TO 17.09.2009. ON THE DATE OF HEARING ON 17.09.2009, NEITHER THE ASSESSEE APPEARED NOR ANY W RITTEN SUBMISSION WAS MADE. THE CIT(A) PASSED EX-PARTE ORD ER CONSIDERING THE MATERIAL ON RECORD. 4. THE LEARNED AR SUBMITTED THAT ON 11 TH SEPTEMBER09 IT HAS COME TO THE NOTICE OF THE ASSESSEE THAT THERE IS A TRANSFER OF CIT(A) ITA NO. 5530/M/09 MAHESH S. AGARWAL 2 VIDE ORDER NO. 133 OF 2009 DATED 11 TH SEPTEMBER, 2009 AND THE CONCERNED CIT(A) HAS BEEN TRANSFERRED FROM CIT(A)-X V TO CIT(A)-26. THEREFORE, THE ASSESSEE WAS UNDER BONAFIDE BELIEF T HAT THEIR CASE WILL NOT BE TAKEN FOR HEARING ON 17 TH SEPTEMBER, 2009. THE LEARNED AR FILED A COPY OF THE ORDER NO. 133 OF 2009 DATED 11 TH SEPTEMBER, 200, HAS BEEN PLACED ON RECORD. 5. AFTER HEARING THE LEARNED DR, WE FIND THAT AS PE R THE SAID ORDER NO. 133 OF 2009 DATED 11 TH SEPTEMBER, 2009, IT APPEARS THAT THERE IS A TRANSFER ORDER AND THE CHANGES IN THE JU RISDICTION OF CIT(A). THE CONCERNED CIT(A)-XV HAS BEEN TRANSFERRE D AS PER THE ABOVE ORDER ON 11 TH SEPTEMBER, 2009, WHEREAS THE CIT(A) PASSED THE IMPUGNED ORDER ON 18.09.2009, WHICH IS AFTER TH E DATE OF THE SAID ORDER OF TRANSFER. HOWEVER, CONSIDERING THE PR INCIPLES OF NATURAL JUSTICE, WE DEEM IT FIT AND PROPER TO REMIT THE MATTER BACK TO THE FILE OF THE CIT(A) WITH A DIRECTION TO DECID E THIS APPEAL AFRESH IN ACCORDANCE WITH LAW AFTER PROVIDING REASONABLE O PPORTUNITY OF HEARING TO THE ASSESSEE. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON THIS 24 TH DAY OF JUNE, 2010. SD/- SD/- (D. MANMOHAN) (A.L. GEHLOT) JUDICIAL MEMBER ACCOUNTAN T MEMBER DATED: 24 TH JUNE, 2010 ITA NO. 5530/M/09 MAHESH S. AGARWAL 3 COPY TO:- 1) THE APPELLANT. 2) THE RESPONDENT. 3) THE CIT (A) CONCERNED. 4) THE CIT CONCERNED. 5) THE DEPARTMENTAL REPRESENTATIVE, FBENCH, I.T. A.T., MUMBAI. BY ORDER //TRUE COPY// ASST. REGISTRAR, I.T.A.T., MUMBAI. KV S.NO. DESCRIPTION DATE INTLS 1. DRAFT DICTATED ON 24.6.10 SR.P.S./P.S 2. DRAFT PLACED BEFORE AUTHOR 24.6.10 SR.P.S/PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5 APPROVED DRAFT COMES TO THE SR.P.S./PS SR.P.S./P.S 6. KEPT FOR PRONOUNCEMENT ON SR. P.S./P.S. 7. FILE SENT TO THE BENCH CLERK SR.P.S./P.S 8 DATE ON WHICH FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER