NILESH BADANI, MUMBAI V. DCIT 10(3), MUMBAI

ITA 6632/MUM/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 1191 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 5 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-04-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 31-10-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SUMAN KUMAR
• Keywords: Principle of natural justice

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH , JM AND SHRI RAJESH KUMAR, AM , , ./ I.T.A. NO . 6632 /MUM/201 4 ( / ASSESSMENT YEA R : 2010 - 11 ) SHRI NILESH BADANI, C/O JAYESH SANGHRAJKA AND CO. , CHARTERED ACCOUNTANTS UNIT NO.405, HIND RAJASTHAN CENTRE, D S PHALKE ROAD, DADAR (E), MUMBAI - 400014 / VS. DY.COMMISSIONER OF INCOM E TAX - 10(3), AAYKAR BHAVAN, M K ROAD, MUMBAI - 400 020 ( / APPELLANT ) .. ( / RESPONDENT ) ./ ./PAN. : AA BPB9925C / ASSESSEE BY SHRI MARGAV SHUKLA / ASSESSEE BY SHRI SU MAN KUMAR / DATE OF HEARING : 4.4.2017 / DATE OF PRONOUNCEMENT : 12 .4.2017 / O R D E R PER RAJESH KUMAR, A. M: THIS IS AN APPEAL FILED BY THE ASSESSEE CHALLENGING THE ORDER DATED 25.9.2014 PASSED BY THE LD.CIT (A) - 22, MUMBAI FOR THE ASSESSMENT YEAR 2010 - 11. 2. AT THE OUTSET, THE LD.AR SUBMITTED BEFORE US THAT THE LD.CIT(A) HAS GROSSLY ERRED IN CONFIRMING THE ASSESSMENT ORDER WITHOUT AFFORDING THE FAIR - ITA NO . 6632 /MUM/201 4 2 AND REASONABLE OPPORTUNITY TO THE ASSESSEE TO REPRESENT HIS C ASE THEREBY CAUSING GROSS VIOLATION OF PRINCIPLE OF NATURAL JUSTICE AND REQUESTED FOR ANNULLING /QUASHING THE APPELLATE ORDER PASSED BY THE FAA. 3 . THE LD. DR ON THE OTHER HAND OPPOSED THE SUBMISSIONS OF THE LD.AR QUA THE QUASHING OR ANNULLING THE ORDER O F FAA BUT FAIRLY SUBMITTED THAT IF AT ALL THE OPPORTUNITY OF HEARING WAS NOT GRANTED OR PRINCIPLE OF NATURAL JUSTICE WAS VIOLATED , AT THE MOST THE MATTER COULD BE SET ASIDE TO THE FILE OF THE LD.CIT(A) FOR ADJUDICATION DENOVO AS PER FACTS AND LAW. 4 . WE H AVE CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL PLACED BEFORE US INCLUDING THE IMPUGNED ORDERS. WE FIND THAT THE ASSESSEE IN GROUND NO.4 HAS RAISED THE ISSUE OF VIOLATION OF PRINCIPLE OF NATURAL JUSTICE RESULT ING FROM NON - GRANTING OF FAIR AN D REASONABLE OPPORTUNITY TO THE ASSESSEE TO REPRESENT HIS CASE. WE ARE OF THE CONSIDERED OPINION THAT PRINCIPLE OF NATURAL JUSTICE WOULD BE MET IF THE ASSESSEE IS GRANTED ONE MORE OPPORTUNITY OF HEARING AS ALSO NO PREJUDICE WOULD BE CAUSED TO THE REVENUE IF THE APPEAL IS RESTORED BACK TO THE FILE OF THE AO . ACCORDINGLY, WE RESTORE THIS APPEAL TO THE FILE OF THE AO FOR DENOVO ADJUDICATION AS PER LAW AFTER AFFORDING REASONABLE OPPORTUNITY TO THE ASSESSEE TO REPRESENT HIS CASE. - ITA NO . 6632 /MUM/201 4 3 5 . IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PUR POSE S. ORDER PRONOUNCED IN THE OPEN COURT ON 12TH APRIL, 2017. S D SD ( MAHAVIR SINGH ) ( RAJESH KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI: 12TH APRIL , 2 01 7 . . . ./ SRL , SR. PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. ( ) / THE CIT(A) 4. / CIT CONCERNED 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE / BY ORDER, T RUE COPY / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI