SURESEAL, MUMBAI V. ASSISTANT COMMISSIONER OF INCOME TAX WARD 21(3), MUMBAI

ITA 6603/MUM/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5815 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 4 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: J
• Assessment Year: 2010-2011
• Appeal Filed On: 14-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHAUDHARY ARUN KUMAR SINGH
• Section: 147; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES G, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER & SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA NO.6603/MUM/2017 ASSESSMENT YEAR: 2010-11 SURESEAL 24, ARUN KAMAL, SHAHJI RAJE MARG VILE PARLE (EAST) MUMBAI-400 057 PAN: AAAFS3271R VS. ACIT,WARD-21(3) BKC, BANDRA MUMBAI-400 051 (ASSESSEE) (REVENUE) REVENUE BY : SHRI CHAUDHARY ARUN KUMAR SINGH ASSESSEE BY : NONE DATE OF HEARING :09.04.2019 DATE OF PRONOUNCEMENT : 12 .04.2019 O R D E R PER RAJESH KUMAR, ACCOUNTANT MEMBER 1. THE ASSESSEE BY WAY OF THIS APPEAL IS CHALLENGIN G THE ORDER OF THE LD. COMMISSIONER OF INCOME-TAX (APPEALS)-33 HEREINAFTER CALLED [CIT(A)], MUMBAI, IN APPEAL NO.CIT(A)-33/RG. 21/326/15- 16 DATED 22/08/2017. THE ASSESSMENT FOR IMPUGNED AY WAS FRAMED BY LD. ASSISTANT COMMISSIONER OF INCOME TAX, WARD- 21(3), MUMBAI [AO] U/S 144 R.W.S. 147 OF THE INCOME TAX ACT,1961 ON 26/03/2015. THE ASSESSEE HAS RAISED VA RIOUS GROUNDS IN THE MEMORANDUM OF APPEAL. 2. THE ASSESSEE HAS RAISED SIX GROUNDS OF APPEAL . A PERUSAL OF ORDER OF LD. CIT(A) AND AO REVEAL THAT THE ORDER S BY THE LOWER AUTHORITY HAVE BEEN PASSED EX-PARTE WITHOUT HEARING THE ASSESSEE ON MERIT. WE FURTHER NOTICE THAT AT THE TI ME OF HEARING 2 IT A NO.6603/MUM/2017 SURESEAL NEITHER ASSESSEE NOR HIS COUNSEL WAS PRESENT TO RE PRESENT THE ASSESSEE. THEREFORE , THE CASE IS BEING DISPOSED O F BY HEARING THE LD. DR. 3. AFTER HEARING THE LD. DR AND PERUSED THE MATERI AL ON RECORD, WE OBSERVE THAT BEFORE BOTH THE AUTHORITIES BELOW THE CASE WAS DECIDED EX-PARTE. IN OUR OPINION THE ASSESSEE S HOULD BE GIVEN ONE MORE OPPORTUNITY TO REPRESENT HIS CASE ON MERITS. WE ARE THEREFORE RESTORING THE ISSUE BACK TO THE FILE OF THE LD. CIT(A) TO ALLOW ONE MORE OPPORTUNITY TO THE ASSESSEE AND D ECIDE THE APPEAL AS PER FACTS AND LAWS OF THE CASE. 4. IN THE RESULT, THE APPEAL OF THE ASSESEE IS ALLO WED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS DAY OF 12.04. 2019 SD/- SD/- (MAHAVIR SINGH) (RAJES H KUMAR) JUDICIAL MEMBER ACCO UNTANT MEMBER MUMBAI, DATED : 12.04.2019 * THIRUMALESH, SR.PS COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. THE CIT 5. THE DR, G BENCH, ITAT, MUMBAI BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, MUMBAI