MADHAVI KUMARPAL JAIN, MUMBAI V. ACIT 14(1), MUMBAI

ITA 6322/MUM/2012

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 84645 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 2 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-12-2014
• Appeal Filed By: Assessee
• Bench Allotted: B
• Next Hearing Date: 03-12-2014
• Assessment Year: 2005-2006
• Appeal Filed On: 16-10-2012
• Court: TRIBUNAL
• Department Lawyers: PREMANAND J SR
• Assessee Lawyers: REEPAL G TRALSHAWALA
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, MUMBAI BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ./I.T.A. NO. 6322/M/2012 ( AY: 2005 - 2006 ) MADHAVI KUMARPAL JAIN, FLAT NO.1802, PUSHPAK, ALTAMOUNT ROAD, KEMPS CORNER, MUMBAI 400 026. / VS. ACIT - 14(1), 202, 2 ND FLOOR, EARNEST HOUSE, NARIMAN POINT, MUMBAI 400 021. ./ PAN : AAAPJ 9314 Q ( / APPELLANT) .. ( / RESPONDENT ) / APPELLANT BY : SHRI REEPAL G. TRALSHAWALA / RESPONDENT BY : SHRI PREMANAND J, SR. AR / DATE OF HEARING : 03.12.2014 / DATE OF PRONOUNCEMENT : 19 .12.2014 / O R D E R PER D. KARUNAKARA RAO, AM: THIS APPEAL FILED BY THE ASSESSEE ON 16.10.2012 IS AGAINST THE EX PARTE ORDER OF THE CIT (A) - 25, MUMBAI DATED 31.8.2012 FOR THE ASSESSMENT YEAR 2008 - 2009. 2. AT THE VERY OUTSET, LD COUNSEL FOR THE ASSESSEE BROUGHT OUR ATTENTION TO THE FACT THAT THE CIT (A) HAS PASSED EX PARTE ORDER WHICH IS MERELY GIVING TWO NOTICES AND WITHOUT ENSURING THE SERVICE OF THE SAID NOTICES ON THE ASSESSEE. LD COUNSEL ALSO BROUGHT OU R ATTENTION TO PARA 2 OF THE IMPUGNED ORDER AND MENTIONED THAT AS PER THE NOTICE DATED 16.8.2012 HEARING WAS SCHEDULED BEFORE THE CIT (A) ON 30.8.2012 AND THE ORDER WAS 31.8.2012. AFTER GOING THROUGH THE SAID FACTS IN THE ORDER OF THE REVENUE AUTHORITIES, WE ARE OF THE OPINION THAT THE ASSESSEES REQUEST FOR REMANDING THE MATTER SHOULD BE CONSIDERED FAVOURABLY. 3. AFTER HEARING BOTH THE PARTIES AND ON PERUSAL OF THE ORDERS OF THE REVENUE AUTHORITIES, WE ARE OF THE OPINION THAT THE GROUNDS RAISED BY THE ASS ESSEE SHOULD BE REMANDED TO THE FILE OF THE CIT (A) FOR FRESH ADJUDICATION. IT GOES WITHOUT 2 MENTIONING THAT THE CIT (A) SHOULD GRANT THIS TIME A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AS PER THE PRINCIPLES OF NATURAL JUSTICE. ACCORDINGLY, GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUN CED IN THE OPEN COURT ON 1 9 T H DECEMBER, 2014. S D / - S D / - ( AMIT SHUKLA ) (D. KARUNAKARA RAO ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI ; 1 9 /12/2014 . . ./ OKK , SR. PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - 4. / CIT 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE . //TRUE COPY// / BY ORDER, / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI