IONA FRANCES FERGUSSON, MUMBAI V. ITO WD 35(1)(4), MUMBAI

ITA 5540/MUM/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 1152 (ITAT-MUMBAI)
• Duration Of Justice: 7 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-04-2017
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 12-09-2016
• Court: TRIBUNAL
• Department Lawyers: POOJA SWAROOP
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

' IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH H , MUMBAI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR , ACCOUNTANT MEMBER ITA NO. 5 540 /MUM/201 6 : (A.Y : 20 1 2 - 1 3 ) IONA FRANCES FERGUSSON 1A/28 TATA MILLA CHS, ELPHINSTONE RD. PAREL MUMBAI 400 0 12 PAN : AAMPF0646B VS. ITO WD 35(1)(4) BKC BANDRA MUMBAI - 400 0 051 ( / APPELLANT) ( / RESPONDENT) / APPELLANT BY : NONE RESPONDENT BY : MS. POOJA SWAROOP / DATE OF HEARING : 28 /0 2 /2017 / DATE OF PRONOUNCEMENT : 27 / 04 / 2017 / O R D E R P ER C.N.PRASAD (JM) TH IS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT (APPEALS) - 1 8 , NEW DELHI DATED 22 .0 7 .201 6 FOR THE ASSESSMENT YEAR 201 2 - 1 3 ARISING OUT OF ASSESSMENT ORDER PASSED U/S 143(3) OF THE ACT ON 26.03.15 BY THE INCOME TAX OFFICER, WARD 54(3), NEW DELHI. 2. INSPITE OF ISSUE OF NOTICE, NONE APPEARED ON BEHALF OF THE ASSESSEE. FROM THE PERUSAL OF THE RECORDS, WE FIND THAT THE ASSESSMENT WAS COMPLETED BY THE ITO, WARD 54(3) OF NEW DELHI AND THE APPEAL WAS DISPOSED OF BY THE 2 ITA NO . 5 5 40 /MUM/201 6 , A.Y 20 1 2 - 1 3 IONA FRANCES FERGUSSON LD.CIT (APPEALS) - 18, NEW DELHI. BEFORE THE LD. CIT (APPEALS), THE ASSESSEE SUBMITTED THAT SHE IS STAYING IN MUMBA I IN HER PERMANENT RESIDENCE AND APPLICATION WAS FILED WITH THE PR.CCIT DELHI FOR TRANSFER OF APPEAL TO MUMBAI. HOWEVER, IT APPEARS THAT THE LD. CIT(APPEALS) DISPOSED O F F THE APPEAL AND THE ASSESSEE ALSO DID NOT APPEAR BEFORE THE LD. CIT (APPEALS) IN PERS ON IN THE PROCEEDINGS BEFORE HIM . 3. THE ASSESSEE IN FORM NO.36 FILED BEFORE US SUBMITTED THAT THE JURISDICTION OF THE ASSESSING OFFICER HAS BEEN TRANSFERRED FROM DELHI TO MUMBAI AND NOW ASSESSED WITH ITO WARD 35(1)(4), MUMBAI AND AN ORDER WAS PASSED BY THE PR.CIT - 18, NEW DELHI U/S 127(2) OF THE ACT ON 15.02.2016 TO THIS EFFECT. ON PERUSAL OF THE LD. CIT (APPEALS) ORDER, WE FIND THAT THE ASSESSEE COULD NOT APPEAR BEFORE THE LD.CIT(APPEALS) AS SHE IS STAYING IN MUMBAI AND THE PROCEEDINGS ARE IN DELHI. THE LD. CIT (APPEALS) DISPOSED OFF THE APP EAL WITHOUT HEARING THE ASSESSEE. IN THE CIRCUMSTANCES, WE ARE OF THE VIEW THAT THIS MATTER SHOULD GO BACK TO LD. CIT (APPEALS) AND THE LD. CIT (APPEALS) HAVING JURISDICTION OVER THE PRESENT ASSESSING OFFICER I.E. ITO WD 35(1)(4), MUMBAI . HENCE, WE RES TORE THIS APPEAL TO THE FILE OF THE LD. CIT (APPEALS) WHO SHALL DECIDE THE ISSUE AFRESH IN ACCORDANCE WITH LAW AFTER PROVIDING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PU RPOSE. 3 ITA NO . 5 5 40 /MUM/201 6 , A.Y 20 1 2 - 1 3 IONA FRANCES FERGUSSON ORDER PRONOUNCED IN THE OPEN COURT ON THE 27 TH DAY OF APRIL 2017 . SD/ - SD/ - ( RAMIT KOCHAR ) ( C.N.PRASAD ) / / ACCOUNTANT MEMBER JUDICIAL MEMBER / MUMBAI; / DATED 27 .04. 2017 LR, SPS / COPY OF THE ORDER FORWARDED TO : / BY ORDER, (ASSTT. REGISTRAR) , / ITAT, MUM 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A), MUMBAI. 4. / CIT 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE. // TRUE COPY / /