PAPER GREENS, MUMBAI V. ITO 15(1)(1), MUMBAI

ITA 6078/MUM/2013

• Counselvise Citation: [2015] 121 COUNSELVISE.COM (IT) 0767 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 7 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-06-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 17-10-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANVENDRA GOYALDR
• Assessee Lawyers: DR PRAYAG JHA
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 144

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES C, MUMBAI , ! ..'(),*!,+ BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER, AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA NO.6078/MUM/2013 ASSESSMENT YEAR: 2009-10 M/S PAPER GREENS, 17-B/Z, BRINDAVAN SOCIETY, CASTEL MILL ROAD, THANE-400601 / VS. ITO-15(1)(1), MATRU MANDIR, MUMBAI / ASSESSEE / REVENUE P.A. NO. AAIFP2831J ,- / ASSESSEE BY DR. PRAYAG JHA ,- / REVENUE BY SHRI MANVENDRA GOYAL-DR / DATE OF HEARING 04/06/2015 / DATE OF ORDER: 22/06/2015 / O R D E R PER JOGINDER SINGH (JUDICIAL MEMBER) THE ASSESSEE IS AGGRIEVED BY THE IMPUGNED ORDER DAT ED 01/03/2013 OF THE LD. FIRST APPELLATE AUTHORITY, MU MBAI, BROADLY ON THE GROUND THAT THE ITO THANE IS HAVING THE M/S PAPER GREENS, 2 JURISDICTION OVER THE ASSESSEE AND NOT ITO 15(1)(1) , MUMBAI, THUS, THE ASSESSMENT ORDER WAS PASSED WITHOUT JURIS DICTION AND FURTHER PASSED U/S 144 OF THE INCOME TAX ACT, W ITHOUT PROVIDING DUE OPPORTUNITY OF BEING HEARD TO THE ASS ESSEE ALONG WITH OTHER GROUNDS. 2. DURING HEARING OF THIS APPEAL, THE LD. COUNSEL FOR THE ASSESSEE, DR. PRAYAG JHA, CONTENDED THAT NO OPP ORTUNITY OF BEING HEARD WAS PROVIDED TO THE ASSESSEE AND FUR THER THE ITO THANE HAS THE JURISDICTION UPON THE ASSESSEE AN D NOT THE ITO-15(1)(1), MUMBAI. THE LD. DR, SHRI MANVEND RA GOYAL, THOUGH DEFENDED THE IMPUGNED ORDER BUT DID N OT OBJECT TO THE ASSERTION OF THE ASSESSEE THAT THE IT O, THANE, HAD THE JURISDICTION OVER THE ASSESSEE. 2.1. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WITHOUT G OING INTO MUCH DELIBERATION AND THE FACT THAT THE ASSESSMENT ORDER FRAMED U/S 144 OF THE ACT AND ALSO THE ASSERTION OF THE ASSESSEE THAT ITO, THANE, HAD THE JURISDICTION OVER THE ASSESSEE, WE ARE OF THE VIEW, THAT NO PERSON SHOULD BE CONDEMNED UNHEARD. FROM THE ASSESSMENT ORDER ITSEL F, IT IS OOZING OUT THAT THE ADDRESS OF THE ASSESSEE IS OF T HANE AND NOT MUMBAI, THEREFORE, KEEPING IN VIEW, THE PRINCIP LE OF NATURAL JUSTICE, WE REMAND THIS APPEAL TO THE FILE OF THE ASSESSING OFFICER TO ADJUDICATE THE APPEAL OF THE A SSESSEE ON MERIT IN ACCORDANCE WITH LAW. THE ASSESSEE BE GIVE N OPPORTUNITY OF BEING HEARD. THE LD. ASSESSING OFFIC ER IS ALSO M/S PAPER GREENS, 3 DIRECTED TO FIRST DECIDE THE JURISDICTIONAL ISSUE A ND THEREAFTER DECIDE THE CASE OF THE ASSESSEE. THE ASSESSEE IS A T LIBERTY TO FURNISH EVIDENCE, IF ANY, IN SUPPORT OF ITS CLAIM, THUS, THE APPEAL OF THE ASSESSEE ALLOWED FOR STATISTICAL PURP OSES ONLY. FINALLY, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THIS ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF LEARNED REPRESENTATIVES FROM BOTH THE S IDES AT THE CONCLUSION OF THE HEARING ON 04 TH JUNE 2015. SD/- SD/- MUMBAI; DATED : 22/06/2015 F{X~{T? P.S / ,0 123241 / COPY OF THE ORDER FORWARDED TO : 1. ! / THE APPELLANT 2. '#$ ! / THE RESPONDENT. 3. %$ %$ & ( ) / THE CIT, MUMBAI. 4. %$ %$ & / CIT(A)- , MUMBAI 5. )*+$ ' , %$ $ - , / DR, ITAT, MUMBAI 6. +. / / GUARD FILE. / BY ORDER, #$) ' //TRUE COPY// / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI ( N.K. BILLAIYA ) (JOGINDER SINGH) *! / ACCOUNTANT MEMBER ! / JUDICIAL MEMBER