VINAY BALESHWAR SHARMA, MUMBAI V. ITO - 15(1)(4), MUMBAI

ITA 6432/MUM/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 3255 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-10-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 07-10-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SMITA VERMA
• Assessee Lawyers: DIPESH RUPARELIA
• Keywords: Opportunity of being heard
• Section: 13

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI SHRI SHAMIM YAHYA (AM) I.T.A. NO. 6432/MUM/2019 (ASSESSMENT YEAR 2011-12) VINAY BALESHWAR SHARMA D-69/679, MIG COLONY MADHUSUDAN KALELKAR MARG BANDRA EAST MUMBAI-400 0051. PAN : AAQPS7421M VS. ITO-15(1)(4) ROOM NO. 15B AAYAKAR BHAVAN M.K. ROAD MUMBAI- 400020. (APPELLANT) (RESPONDENT) ASSESSEE BY SHRI DIPESH RUPARELIA DEPARTMENT BY MS. SMITA VERMA DATE OF HEARING 13 . 1 0 .2021 DATE OF PRONOUNCEMENT 13.10.2021 O R D E R THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDE R OF LEARNED CIT-A DATED 3.6.2019 PERTAINING TO ASSESSMENT YEAR 2011-1 2 WHEREIN LEARNED CIT-A HAS DISMISSED THE APPEAL FOR NON-PROSECUTION. 2. IN THIS CASE PURSUANT TO THE ADDITION OF RS. 6,2 0,000/- MADE BY THE ASSESSING OFFICER IN THE ASSESSMENT ORDER, ASSESSEE APPEALED BEFORE LEARNED CIT(A). LEARNED CIT(A) DID NOT ADJUDICATE THE MERIT S OF THE ISSUE RAISED. BUT HE DISMISSED THE APPEAL FOR NON-PROSECUTION. 3. UPON HEARING LEARNED DEPARTMENTAL REPRESENTATIVE AND PERUSING THE RECORDS I FIND THAT IT IS INCUMBENT UPON THE LEARNE D CIT-A TO PASS AN ORDER ON THE MERITS OF THE CASE AND NOT DISMISSED THE APPEAL FOR NON-PROSECUTION. FOR THIS PROPOSITION I PLACE RELIANCE UPON FOLLOWING CA SE LAWS:- 1. CIT VS PREMKUMAR ARJUNDAS LUTHRA (HUF) (2017) 1 54 DTK (BOM) 302 2. CIT VS S CHENNIAPPA MUDALIAR(1969)74 ITR 1(SC) VINAY BALESHWAR SHARMA 2 ACCORDINGLY IN THE INTEREST OF JUSTICE I REMIT THE ISSUE RAISED IN THE APPEAL THE FILE OF THE LEARNED CIT-A. LEARNED CIT-A IS DIRECTE D TO CONSIDER THE ISSUE AFRESH AND PASS AN ORDER ON THE MERITS OF THE CASE AFTER G IVING THE ASSESSEE PROPER OPPORTUNITY OF BEING HEARD. 4. IN THE RESULT THIS APPEAL BY THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 13.10.2021. SD/- (SHAMIM YAHYA) ACCOUNTANT MEMBE R MUMBAI; DATED : 13/10/2021 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. BY ORDER, //TRUE COPY// ( ASSISTANT REGISTRAR) PS ITAT, MUMBAI