Sri. MANOJ R. MEHTA, MUMBAI V. ACIT CENT. CIR. - 8, MUMBAI

ITA 560/MUM/2007

• Counselvise Citation: 56019914 RSA 2007
• Duration Of Justice: 4 year(s) 7 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-08-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 25-08-2011
• Assessment Year: 1998-1999
• Appeal Filed On: 17-01-2007
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P C MAURYA
• Assessee Lawyers: SAMEER G DALAL
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 147; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, MUMBAI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AN D SHRI VIJAY PAL RAO, JUDICIAL MEMBER ITA NO. 559 TO 564/MUM./2007 (A.YS : 1997-98 TO 2002-03 ) MR. MANOJ R. MEHTA 10/4, GURUPRASAD, GARODIA NAGAR GHATKOPAR (EAST), MUMBAI 400 077 PAN AALPM8909R .. APPELLANT V/S ASSTT. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-8, MULUNE, MUMBAI .... RESPONDENT ASSESSEE BY : MR. SAMEER G. DALAL REVENUE BY : MR. P.C. MAURYA DATE OF HEARING 25.8.2011 DATE OF ORDER 30.8.2011 O R D E R PER BENCH THESE APPEALS PREFERRED BY THE ASSESSEE, ARE DIRECT ED AGAINST SEPARATE BUT IDENTICAL IMPUGNED ORDER DATED 29 TH SEPTEMBER 2006, PASSED BY THE COMMISSIONER (APPEALS)-II, MUMBAI, FOR ASSESSMENT Y EARS FROM 1997-98 TO 2002-03. 2. BEFORE US, LEARNED COUNSEL FOR THE ASSESSEE, MR. SA MEER D. DALAL, SUBMITTED A LIST OF DATES AND EVENTS AND PLEADED TH AT THE ASSESSEE WAS PREVENTED FROM SUFFICIENT CAUSE FROM APPEARING BEFO RE THE ASSESSING OFFICER. IT WAS ALSO SUBMITTED THAT THE AUDITOR OF THE ASSES SEE APPEARED BEFORE THE MR. MANOJ R. MEHTA A.YS : 1997-98 TO 2002-03 2 COMMISSIONER (APPEALS) BUT HE COULD NOT FURNISH THE REQUIRED INFORMATION DUE TO THE FACT THAT THE ASSESSEE WAS IN PRISON AND WAS NOT IN A POSITION TO ASSIST THE AUDITORS. HE SUBMITS THAT THE CASE MAY B E RESTORED TO THE FILE OF THE ASSESSING OFFICER FOR DENOVO ADJUDICATION IN AC CORDANCE WITH LAW AS THE ASSESSEE WAS RELEASED FROM CENTRAL PRISON ON 30 TH MARCH 2010. A COPY OF THE CHARGE SHEET IS ALSO FILED AND IT IS CLAIMED THAT A PERUSAL OF THE CHARGE SHEET TO DEMONSTRATE THAT NO ADDITION CAN BE MADE IN THE HANDS OF THE ASSESSEE. 2. LEARNED DEPARTMENTAL REPRESENTATIVE, MR. P.C. MAURY A, ON THE OTHER HAND, THOUGH NOT LEAVING HIS GROUND, ULTIMATELY AGR EED THAT THE ISSUE MAY BE RESTORED TO THE FILE OF ASSESSING OFFICER ON THE GROUND OF NATURAL JUSTICE. 3. RIVAL CONTENTIONS HEARD. ON A CAREFUL CONSIDERATION OF THE FACTS AND CIRCUMSTANCES OF THE CASE AND ON PERUSAL OF THE PAP ERS ON RECORD, WE SET ASIDE THE IMPUGNED ORDERS PASSED BY THE COMMISSIONE R (APPEALS) FOR ALL THE YEARS UNDER ASSESSMENT AND RESTORE THESE APPEALS BA CK TO THE FILE OF ASSESSING OFFICER ON THE GROUND OF NATURAL JUSTICE FOR DENOVO ADJUDICATION IN ACCORDANCE WITH LAW AND AFTER PROVIDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE FACT REMAINS THAT THE AS SESSEE WAS ARRESTED BY THE SPECIAL INVESTIGATION TEAM ON 12 TH JUNE 2003, AND WAS RELEASED FROM PRISON ONLY ON 3 RD MARCH 2010. THE ASSESSMENT WAS RE-OPENED ON 11 TH DECEMBER 2003, AND THE ASSESSEE RESPONDED FROM YERW ADA CENTRAL PRISON AT PUNE ON 29 TH DECEMBER 2004, EXPRESSING HIS INABILITY TO FILE DE TAILS DUE TO IMPRISONMENT. EX-PARTE ORDER UNDER SECTION 144 R/W SECTION 147 OF THE INCOME TAX ACT, 1961 (FOR SHORT THE ACT ) WAS PASSED BY THE ASSESSING OFFICER ON 29 TH MARCH 2005. 4. IN THE RESULT, ALL THE APPEAL FILED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 30.8.2011 SD/- VIJAY PAL RAO JUDICIAL MEMBER SD/- J. SUDHAKAR REDDY ACCOUNTANT MEMBER MUMBAI, DATED: 30.8.2011 MR. MANOJ R. MEHTA A.YS : 1997-98 TO 2002-03 3 COPY TO : (1) THE ASSESSEE; (2) THE RESPONDENT; (3) THE CIT(A), MUMBAI, CONCERNED; (4) THE CIT, MUMBAI CITY CONCERNED; (5) THE DR, B BENCH, ITAT, MUMBAI. TRUE COPY BY ORDER PRADEEP J. CHOWDHURY ASSISTANT REGISTRAR SR. PRIVATE SECRETARY ITAT, MUMBAI BENCHES, MUMBAI DATE INITIAL 1. DRAFT DICTATED ON 26.8.2011 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 29.8.2011 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 29.8.2011 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 29.8.2011 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 29.8.2011 SR.PS/PS 6. DATE OF PRONOUNCEMENT 30.8.2011 SR.PS 7. FILE SENT TO THE BENCH CLERK 30.8.2011 SR.PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE OF DISPATCH OF ORDER