NITI DESAI - LEGAL HEIR OF LATE HIRALAL G. DESAI, MUMBAI V. ITO - 16(2)(4), MUMBAI

ITA 5746/MUM/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3413 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 5 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-03-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 05-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: THARIAN OOMMEN LD
• Assessee Lawyers: HITEN VASANTLD
• Keywords: Depreciation; Principle of natural justice
• Section: 143(3)

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, MUMBAI , , BEFORE HONBLE SHRI MANOJ KUMAR AGGARWAL, AM AND HONBLE SHRI RAVISH SOOD, JM (HEARING THROUGH VIDEO CONFERENCING MODE) ./ I.T.A. NO.5746/MUM/2018 ( / ASSESSMENT YEAR: 2009-10) NITI DESAI (LEGAL HEIR OF LATE SH.HIRALAL G. DESAI) 16, KRISHNA KUNJ, 30 CHOWPATTY ROAD, MUMBAI-400 007. / VS. I TO - WARD 1 6(2 )( 4 ) AAYKAR BHAVAN M.K. ROAD MUMBAI- 400 020. ./ ./PAN/GIR NO. AACPD-7425-Q / AACPD-2815-Q ( ! /APPELLANT ) : ( '#! / RESPONDENT ) ASSESSEE BY : SHRI HITEN VASANT-LD. AR REVENUE BY : SHRI THARIAN OOMMEN-LD.SR.DR / DATE OF HEARING : 11/03/2021 / DATE OF PRONOUNCEMENT : 11/03/2021 / O R D E R PER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. BY WAY OF THIS APPEAL, THE ASSESSEE CONTEST DISA LLOWANCE OF DEPRECIATION OF RS.2.34 LACS AS MADE BY LD. AO WHIL E FRAMING AN ASSESSMENT U/S 143(3) R.W.S. 147 ON 23/12/2016. THE DISALLOWANCE, UPON CONFIRMATION BY LEARNED FIRST APPELLATE AUTHOR ITY, IS UNDER CHALLENGE BEFORE US. 2. UPON PERUSAL OF IMPUGNED ORDER, IT IS NOTED THAT THE ASSESSEE FAILED TO ATTEND APPELLATE PROCEEDINGS AND THE ADJU DICATION WAS DONE ON 2 THE BASIS OF WRITTEN SUBMISSIONS FILED BY THE ASSES SEE. THE LD. AR PLEADED FOR ANOTHER OPPORTUNITY OF HEARING BEFORE L D. CIT(A). THE LD. DR, ON THE OTHER HAND, PLEADED FOR CONFIRMATION OF APPELLATE ORDER. 3. KEEPING IN VIEW THE PRINCIPLE OF NATURAL JUSTICE , THE BENCH DEEMS IT FIT TO PROVIDE ANOTHER OPPORTUNITY TO THE ASSESSEE TO SUBSTANTIATE ITS CASE BEFORE LEARNED FIRST APPELLATE AUTHORITY. THEREFORE , IMPUGNED ORDER IS SET- ASIDE AND RESTORED BACK TO THE FILE OF LD. CIT(A) F OR RE-ADJUDICATION AFTER PROVIDING ANOTHER OPPORTUNITY OF HEARING TO THE ASS ESSEE. THE ASSESSEE, IN TURN, IS DIRECTED TO SUBSTANTIATE ITS CLAIM FAIL ING WHICH LD. CIT(A) SHALL BE AT LIBERTY TO PROCEED WITH ADJUDICATION ON THE B ASIS OF MATERIAL ON RECORD. 4. THE APPEAL STANDS ALLOWED FOR STATISTICAL PURPOS E. ORDER PRONOUNCED IN THE OPEN COURT ON 11 TH MARCH, 2021. SD/- SD/- (RAVISH SOOD) (MANOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 11/03/2021 SR.PS, JAISY VARGHESE ! / COPY OF THE ORDER FORWARDED TO : 1. !/ THE APPELLANT 2. '#!/ THE RESPONDENT 3. N ( ) / THE CIT(A) 4. N / CIT CONCERNED 5. WX'%Y, Y, / DR, ITAT, M UMBAI 6. X[\] / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI.