NESCO LTD, MUMBAI V. ADDL CIT RG 9(2), MUMBAI

ITA 5638/MUM/2011

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 71144 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 1 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-09-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 02-04-2013
• Assessment Year: 2008-2009
• Appeal Filed On: 04-08-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, MUMBAI BEFORE SRI H.L. KARWA, PRESIDENT, AND SHRI N.K.BILL AIYA, AM ./ I.T.A. NO. 5638/MUM/2011 ( / ASSESSMENT YEAR : 2008-09) M/S NESCO LTD. NESCO ESTATE WESTERN EXPRESS HIGHWAY, GOREGAON(EAST), MUMBAI-400063 / VS. ADD. CIT, RANGE-9(2), MUMBAI. !' $ ./ PAN : AAACN1222E ( '% / APPELLANT ) .. ( &''% / RESPONDENT ) '% ( ) / APPELLANT BY : SHRI HARESH P.SHAH &''% ( ) / RESPONDENT BY : SHRI AARSI PRASAD ( *$ / DATE OF HEARING : 17-09-2013 +, ( *$ / DATE OF PRONOUNCEMENT : 17-09-2013 -. / O R D E R PER N.K. BILLAIYA, AM: THIS APPEAL BY THE ASSESSEE IS PREFERRED AGAINST TH E ORDER OF THE CIT(A)- 20, MUMBAI, DATED 22.06.2011 PERTAINING TO A.Y.2008- 09. THE ASSESSEE HAS RAISED THREE SUBSTANTIVE GROUNDS OF APPEAL. 2. GROUNDS NO. 1 RELATES TO THE GRIEVANCES THAT THE CIT(A) DID NOT ALLOW A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESS EE. A PERUSAL OF THE ORDER OF THE CIT(A) SHOWS THAT THE CASE WAS INITIAL LY POSTED FOR HEARING ON 30.03.2011 ON WHICH DATE THE ASSESSEE SOUGHT ADJOUR NMENT. THE CASE WAS ADJOURNED TO 15 TH MAY AND AGAIN AN ADJOURNMENT WAS SOUGHT AND THE CA SE 2 ITA NO.5638/MUM/2011 M/S NESCO LTD. WAS FIXED FOR HEARING ON 24.05.2011. ON THAT DATE, ONCE AGAIN THE ASSESSEE SOUGHT ADJOURNMENT; THE CASE WAS POSTED FOR HEARING ON 15.06.2011. 3. IT IS THE SAY OF THE ASSESSEE THAT ON 13.06.2011 , THE ASSESSEE ASKED FOR ADJOURNMENT ON THE GROUND THAT THE COUNSEL WHO WAS ATTENDING THE CASE WAS OUT OF MUMBAI. COPY OF SAID THE LETTER ALONG W ITH COPY OF THE COURIER COMPANY IS PLACED ON RECORD, WHICH SHOW THAT THE LE TTER WAS DELIVERED TO THE OFFICE OF THE CIT(A)-20 ON 14 JUNE 2011. WITH THES E FACTS ON RECORD IN OUR HUMBLE OPINION, THE ASSESSEE DESERVES ONE MORE OPPO RTUNITY TO DEFEND HIS CASE. IN THE INTEREST OF THE JUSTICE AND FAIR PLAY , WE RESTORE THIS ISSUE BACK TO THE FILES OF THE CIT(A), THE CIT(A) IS DIRECTED TO DECIDE THE ISSUE AFRESH AFTER GIVING A REASONABLE OPPORTUNITY OF BEING HEAR D TO THE ASSESSEE. THE ASSESSEE IS DIRECTED TO ATTEND THE APPELLATE PROCEE DINGS AS AND WHEN CALLED FOR. 4. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS A LLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 17/09/201 3 -. ( +, $ /- 17/09/2013 , , ( 0 MUMBAI; /- /DATED : 17 TH SEPTEMBER, 2013. SHEKHAR. P.S. -. -. -. -. ( (( ( &*12 &*12 &*12 &*12 32 * 32 * 32 * 32 * / COPY OF THE ORDER FORWARDED TO : 1. '% / THE APPELLANT 2. &''% / THE RESPONDENT. SD/- (H.L.KARWA) SD/- (N.K.BILLAIYA) HONBLE PRESIDENT ACCOUNTANT MEMBER 3 ITA NO.5638/MUM/2011 M/S NESCO LTD. 3. 4 ( ) / THE CIT- , MUMBAI. 4. 4 / CIT(A)- , MUMBAI 5. 250 &* , , / DR, ITAT, MUMBAI 6. 06 7 / GUARD FILE. -. -. -. -. / BY ORDER, '2* &* //TRUE COPY// 8 88 8 / 9 9 9 9 : : : : (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI