SUNITA P. JHUNJHUNWALA, BHIWANDI V. ITO WD 1(4), MUMBAI

ITA 566/MUM/2009

• Counselvise Citation: [2009] 114 COUNSELVISE.COM (IT) 6261 (ITAT-MUMBAI)
• Duration Of Justice: 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-02-2009
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Next Hearing Date: 04-02-2010
• Assessment Year: 2005-2006
• Appeal Filed On: 28-01-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANIL KUMAR SINGH
• Assessee Lawyers: M P MAKHIJA
• Keywords: Set aside
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH E MUMBAI BEFORE SHRI P.M.JAGTAP, AM & SMT. P.MADHAVI DEVI, JM I.T.A.NO.566/MUM/2009 - A.Y 2005-06 SMT. SUNITA P. JHUNJHUNWALA FLAT 302, SOM SHIVAM01 MANSAROVAR, BHIWANDI 421302 PAN NO.AEBPJ4894C INCOME TAX OFFICER WARD 1 (4) MUMBAI (APPELLANT) (RESPONDENT) ASSESSEE BY : S/SHRI M.P.MAKHIJA & SUNIL MAKHIJA. REVENUE BY : SHRI ANIL KUMAR SINGH. O R D E R PER P.MADHAVI DEVI, JM: THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST CI T(A)S ORDER DATED 24/11/2008. 2. IN THIS APPEAL THE ASSESSEE IS AGGRIEVED BY THE ORDER OF THE CIT[A] IN CONFIRMING THE ORDER PASSED U/S.144 OF T HE INCOME TAX ACT AND ALSO ON THE GROUND THAT THE ASSESSEE HAS FILED THE APPEAL BELATEDLY. 3. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE F ILED HER RETURN OF INCOME ON 31-10-2005. THE AO ISSUED NOTICES U/S.143 (2) OF THE ACT AND THE SAME WERE SERVED ON THE ASSESSEE. HOWEVER, THERE WAS A CHANGE OF ADDRESS AND THE ASSESSEE VIDE LETTER DATE D 25-10-2007 INTIMATED THE SAME TO THE AO BUT THE AO SENT THE NO TICE DATED 1-11-07 AT THE OLD ADDRESS AND THEREAFTER PROCEEDED TO COMP LETE EX PARTE 2 ASSESSMENT U/S.144 DETERMINING THE TOTAL INCOME AT RS.27,51,609/- AGAINST THE RETURNED INCOME OF RS.1,04,080/- AND EV EN IN THE ASSESSMENT ORDER THE OLD ADDRESS ONLY IS MENTIONED. SUBSEQUENTLY, ASSESSEE ON COMING TO KNOW THAT ASSESSMENT ORDER HA S BEEN PASSED IN HER CASE, INTIMATED THE AO VIDE LETTER DATED 24-12- 2007 THAT SHE HAS NOT RECEIVED THE ORDER AND THE SAME MAY BE SUPPLIED TO HER. AO VIDE LETTER DATED 5-2-2008 INFORMED THE ASSESSEE THAT IN HER CASE THE CHANGE IN ADDRESS WAS INTIMATED ONLY ON 21-3-2008 A ND HE REPRODUCED CONTENTS OF THE ASSESSMENT ORDER PASSED ON 4-12-200 7. THE ASSESSEE NEITHER RECEIVED THE ASSESSMENT ORDER NOR THE DEMAN D NOTICE. THEREAFTER ASSESSEE FILED FORM NO.35 ON THE BASIS O F THE EXTRACTS OF THE ASSESSMENT ORDER CONTAINED IN THE LETTER DATED 5-2- 2008 ISSUED BY THE AO. THE APPEAL COULD NOT BE FILED FOR WANT OF COPY OF THE ASSESSMENT ORDER AS WELL AS THE DEMAND NOTICE WHICH WAS RECEIV ED BY THE ASSESSEE ONLY ON 28-4-2008, THE CIT[A] , HOWEVER, R EJECTED THE SAID APPEAL ON THE GROUND THAT THERE WAS DELAY IN FILING OF THE APPEAL BY 106 DAYS FROM THE DUE DATE OF THE ASSESSMENT ORDER PASSED ON 4- 12-2007. AGGRIEVED BY THE ORDER OF THE CIT[A] , AS SESSEE IS IN APPEAL BEFORE US. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS. WE FIND THA T THE ASSESSEE HAS FILED THE RELEVANT DOCUMENTS WITH REGARD TO THE CHANGE OF ADDRESS AND HER INTIMATION TO THE AO ABOUT THE SAME ON 25/1 0/2007. THE OTHER DOCUMENTS RELATING TO THE CORRESPONDENCE WITH THE A O ARE ALSO FILED. HAVING GONE THROUGH THE SAME, WE ARE SATISFIED THAT THOUGH THE 3 ASSESSEE HAD INTIMATED THE CHANGE OF ADDRESS TO THE AO, NOTICES HAVE BEEN ISSUED TO THE ASSESSEE AT THE OLD ADDRESS AND EX PARTE ASSESSMENT U/S.144 HAS BEEN DONE. IN VIEW OF THE SA ME, WE DEEM IT FIT AND PROPER TO SET ASIDE THE MATTER TO THE FILE OF THE AO WITH A DIRECTION TO DO THE ASSESSMENT AFTER ISSUING THE NO TICE TO THE ASSESSEE ON THE CHANGED ADDRESS AND GIVING ADEQUATE OPPORTUN ITY OF HEARING. 5. IN THE RESULT, ASSESSEES APPEAL IS ALLOWED. ORDER PRONOUNCED ON THIS 12 TH DAY OF FEBRUARY, 2010. SD/- SD/- (P.M.JAGTAP) (P.MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI: 12 TH FEBRUARY, 2010. P/-* COPY TO- 1) APPELLANT 2) RESPONDENT 3) CITA MUMBAI. 4) CIT CITY MUMBAI 5) DR BENCH MUMBAI TRUE COPY BY ORDER DY /ASST.REGISTRAR,ITAT MUMBAI. 4 SR.NO. PARTICULARS DATE INITIALS 1 DRAFT DICTATED ON 4-2-10 P 2 DRAFT PLACED BEFORE AUTHOR 5-2-10 P 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 5 APPROVED DRAFT COMES TO SR.PS/PS 6 ORDER KEPT FOR PRONOUNCEMENT 7 FILE SENT TO BENCH CLERK 8 DATE ON WHICH FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER