TEJAL PRAKASH SHAH, MUMBAI V. DCIT CEN CIR 3, MUMBAI

ITA 5703/MUM/2014

• Counselvise Citation: 570319914 RSA 2014
• Duration Of Justice: 10 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-07-2015
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 10-09-2014
• Court: TRIBUNAL
• Department Lawyers: JAVED AKHTAR
• Assessee Lawyers: VINITA SHAH
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 6

Judgement Text

, . . , IN THE INCOME TAX APPELLATE TRIBUNAL SMC , BENCH MUMBAI . . , BEFORE SHRI R.C.SHARMA , ACCOUNTANT MEMBER ./ ITA NO. 5703 / MUM/20 1 4 ( / ASSESSMENT YEAR : 201 1 - 1 2 ) SMT. TEJAL PRAKASH SHAH, 375, 5 TH FLOOR, B WING, VIDYUT BLDG, JSS ROAD, MUMBAI - 02 VS. DCIT, CC - 3, MUMBAI ./ ./ PAN/GIR NO. : A A LP S 5812 P ( / APPELLANT ) .. ( / RESPONDENT ) /ASSESSEE BY : MS. VINITA SHAH /REVENUE BY : SHRI JAVED AKHTAR / DATE OF HEARING : 30 /0 7 / 2015 / DATE OF PRONOUNCEMENT 30 /0 7 /2015 / O R D E R TH IS IS AN APPEAL FILED BY THE ASSESS EE AGAINST THE EX - PARTE ORDER OF CIT(A) FOR THE A.Y. 201 1 - 1 2 . 2. IT WAS CONTENDED BY THE LD. AR THAT THE CIT(A) HAS ERRED IN PASSING EX - PARTE ORDER WITHOUT GRANTING AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ON MERITS, THE LD. AR ARGUED FOR ADDITION OF RS. 12,97,400/ - ON ACCOUNT OF CASH FOUND AND SEIZED. 3. ON THE OTHER HAND, LD. DR RELIED ON THE ORDERS OF THE LOWER AUTHORITIES. 4. I HAVE GONE THROUGH THE ORDERS OF AUTHORITIES BELOW AND FOUND FROM THE RECORD THAT IN THE EX - PARTE ORDER, THE CIT(A) HAS MENT IONED THAT NOTICE U/S.250 WAS ISSUED BEFORE HEARING OF THE APPEAL, HOWEVER, NOBODY APPEARED NOR ANY ADJOURNMENT WAS SOUGHT FOR. ACCORDINGLY, THE CIT(A) ITA NO. 5703 /1 4 2 PASSED EX - PARTE ORDER AND DISMISSED THE APPEAL WITHOUT GOING INTO THE MERIT OF THE ISSUE. NEITHER THE C IT(A) HAS MENTIONED THE DATE OF ISSUE OF NOTICE NOR THE DATE WHEN THE ASSESSEE IS REQUIRED TO BE PRESENT. THE CIT(A) HAS ALSO NOT PASSED ANY ORDER ON MERITS. AS PER PROVISIONS OF SECTION 250, SUB - SECTION 6 OF THE ACT, THE ORDER OF THE COMMISSIONER (APPEALS )] DISPOSING OF THE APPEAL SHALL BE IN WRITING AND SHALL STATE THE POINTS FOR DETERMINATION, THE DECISION THEREON AND THE REASON FOR THE DECISION. IN THE INSTANT CASE, THE CIT(A) NEITHER MENTIONED ANY REASONS FOR NOT DEALING WITH THE MERITS OF THE CASE NO R HAS STATED THE POINTS FOR DETERMINATION, THE DECISION THEREON AND THE REASONS IN THE DECISION. ACCORDINGLY, I SET ASIDE THE EX - PARTE ORDER OF CIT(A) AND IN THE INTEREST OF NATURAL JUSTICE, THE MATTER IS RESTORED BACK TO THE FILE OF CIT(A) FOR DECIDING TH E ISSUE ON MERITS AS PER PROVISIONS OF SECTION 250(6) OF THE ACT AFTER GIVING DUE OPPORTUNITY OF HEARING TO THE ASSESSEE. 5 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . O RDER PRONOUNCED IN THE OPEN COURT ON THIS 30 /07 / 2 01 5 . SD/ - ( . . ) ( R.C.SHARMA ) / ACCOUNTANT MEMBER MUMBAI ; DATED 30 /07 /201 5 . . /PKM , . / PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A), MUMBAI. 4. / CIT 5. , , / DR, ITAT, MUMBAI ITA NO. 5703 /1 4 3 / BY ORDER, / ( ASSTT. REGISTRAR) , / ITAT, MUMBAI 6. / GUARD FILE. //TRUE COPY/