SHARAD C. SHAH, MUMBAI V. ITO 17 (3)(3), MUMBAI

ITA 5976/MUM/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1211 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-11-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 17-10-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AKTHAR H ANSARI
• Assessee Lawyers: MAYUR J GOS RANI
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 143(3); 15

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE SHRI R.C. SHARMA , ACCOUNTANT MEMBER ./ I.T.A. NO. 5976 / MUM /201 8 ( / ASSESSMENT YEAR S : 20 14 - 15 ) RIT U RAJIV SHAH, A - 8, SANGEETA, VARSHA CO - OP HSC, SOC., OPP FOREST OFFICER, NAUPAD, THANE MUMBAI / VS. ITO 3 (2) ASHAR IT PARK, 6 TH FLOOR, ROOM NO.4, AMBIKA NAGAR, WAGALE ESTATE, MUMBAI ./ ./ PAN/GIR NO. : ADFPM3941A ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI MAYUR J GOSRANI , AR / RESPONDENT BY : SHRI AKTHAR H ANSARI , DR / DATE OF HEARING 04/11 /2019 / DATE OF PRONOUNCEMENT 14 /11 /201 9 / O R D E R PER R.C.SHARMA (AM) : THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST EX - PARTE ORDER OF THE LD. CIT(A) FOR THE A.Y 2014 - 15, IN THE MATTER OF ORDER PASSED U/S 143(3) OF THE ACT. ITA NO. 5 268 / /MUM/2018. RIT U RAJIV SHAH, MUMBAI . - 2 - 2. IN THIS APPEAL THE ASSESSEE IS BASICALLY AGGRIEVED FOR PASSING AN EX - PARTE ORDER BY THE CIT(A) WITHOUT GIVING DUE OPPORTUNITY OF BEING HEARD. 3. IT WAS ARGUED BY THE LD. AR THAT ON THE FIRST OCCASION WHEN THE APPEAL WAS FIXED BY CIT(A), ADJOURNMENT WAS SOUG HT FOR, HOWEVER ON THE SECOND OCCASION THE CIT(A) HAS PASSED THE EX - PARTE ORDER AND DISMISSED THE ASSESSEES APPEAL WITHOUT PROVIDING REASONABLE OPPORTUNITY OF BEING HEARD WHICH IS DENIAL OF PRINCIPLES OF NATURAL JUSTICE. AN AFFIDAVIT IN SUPPORT OF CONTEN TIONS THAT NO REASONABLE OPPORTUNITY WAS PROVIDED, WAS FILED BEFORE THE BENCH. AFTER CONSIDERING THE SAME, IN THE SUBSTANTIAL INTEREST OF JUSTICE I SET A SIDE THE EX - PARTE ORDER AND MATTER IS RESTORE BACK TO THE CIT(A) FOR DECIDING AFRESH ON MERIT. ITA NO. 5 268 / /MUM/2018. RIT U RAJIV SHAH, MUMBAI . - 3 - 4. THE ASSESSEE IS ALSO DIRECTED TO APPEAL BEFORE THE CIT(A) WITHIN A PERIOD OF THREE MONTHS FROM THE DATE OF RECEIPT OF THIS ORDER. 5. IN THE RESULT THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. THIS ORDER PRONOUNCED IN OPEN COURT ON 1 4 / 11 /201 9 SD/ - ( R.C. SHARMA ) ACCOUNTANT MEMBER MUMBAI, DATED 1 4 /11 /20 1 9 KRK, PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / THE CIT(A) 4. ( ) / CONCERNED CIT 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE . / BY ORDER, //TRUE COPY// / ( ASST. REGISTRAR) , / ITAT, MUMBAI