SHRI SHAMIM HAIDER KHAN, MUMBAI V. ACIT, CIRCLE-26(3), MUMBAI

ITA 6697/MUM/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5819 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 4 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: J
• Assessment Year: 2012-2013
• Appeal Filed On: 23-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHOUDHARY ARUNKUMAR SINGH
• Section: 143(3)

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.6697/MUM/2017 ASSESSMENT YEAR: 2012-13 SHAMIM HAIDER KHAN UNIT NO.9 & 10 CRESCENT INDL. PREMISES SOC., R.C. LOYALKA LANE, KHERANI ROAD, SAKI NAKA MUMBAI-400 072 PAN: AACPK8111C VS. ACIT, CIRCLE-26(3) C-11, 5 TH FLOOR PATYAKSHA KAR BHAVAN BANDRA KURLA COMPLEX, BANDRA (EAST) MUMBAI-400 051 (ASSESSEE) (REVENUE) REVENUE BY : SHRI CHOUDHARY ARUN KUMAR SINGH ASSESSEE BY : SHRI VIMAL PUNMIYA DATE OF HEARING :09/04/2019 DATE OF PRONOUNCEMENT : 12 .04.2019 O R D E R PER RAJESH KUMAR, ACCOUNTANT MEMBER 1. THE PRESENT APPEAL BY THE ASSESSEE IS ARISING OU T OF THE ORDER DATED 30/09/2016 OF THE LD. COMMISSIONER OF INCOME-TAX (APPEALS)-38 HEREINAFTER CALLED [CIT(A)], MUMBAI, I N APPEAL NO.CIT(A)-38/ACIT26(3)/IT-04/2015-16, WHICH IS IN T ERN ARISING OUT THE ASSESSMENT ORDER DATED 02/03/2015 FRAMED U/ S 143(3) OF THE INCOME TAX ACT, 1961 HEREINAFTER REFERRED TO AS THE ACT PASSED BY THE LD. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 26(3), MUMBAI, HEREINAFTER CALLED ACIT 2. AT THE OUTSET THE LD. AR POINTED OUT THAT THE CA SE OF THE ASSESSEE WAS DECIDED EX-PARTE BY THE LD. CIT(A) FOR NOT ATTENDING 2 ITA N O.6697/MUM/2017 SHAMIM HAIDER KHAN THE HEARING ON VARIOUS DATES. THE LD. COUNSEL THERE FORE SUBMITTED THAT SINCE THE ASSESSEE COULD NOT APPEAR BEFORE THE CIT(A) DESPITE VARIOUS OPPORTUNITIES DUE TO THE FAC T THAT THE ASSESSEE WAS TOTALLY RELYING ON THE TAX PRACTITION ERS SHRI K.M.MEHDI WHO DID NOT ATTEND THE HEARING BEFORE TH E CIT(A) DESPITE VARIOUS OPPORTUNITIES GRANTED. THE ASSESSEE ONLY CAME TO KNOW WHEN THE EX-PARTE ORDER WAS RECEIVED BY THE ASSESSEE. THE LD. AR , THEREFORE, PRAYED BEFORE THE BENCH THAT IN THE INTEREST OF THE JUSTICE AND FAIRPLAY , THE ASSESSEE MAY PLEASE BE GRANTED ONE OPPORTUNITY TO REPRESENT THE CASE BEFORE THE L D. CIT(A) SO THAT THE MATTER COULD BE DECIDED ON MERITS. THE LD. DR ON THE OTHER HAND OBJECTED TO THE RESTORATION OF THE CASE TO THE FILE OF THE CIT(A) ON THE GROUND THAT ASSESSEE DID NOT AVAIL S EVERAL OPPORTUNITIES ALLOWED BY THE LD. CIT(A). 3. AFTER HEARING BOTH THE PARTIES AND PERUSED THE M ATERIAL AVAILABLE ON RECORD, WE NOTE THAT IN THIS CASE THE LD. CIT(A) PASSED EX-PARTE ORDER WITHOUT CONSIDERING THE MERIT OF THE CASE. IN OUR OPINION ASSESSEE SHOULD BE GRANTED ONE MORE OPPORTUNITY TO REPRESENT HIS CASE ON MERITS. WE ARE, THEREFORE, INCLINED TO RESTORE THE ISSUE TO THE FILE OF THE AO TO DECIDE THE MATTER AFRESH AFTER GIVING A REASONABLE OPPORTUNITY TO THE ASSE SSEE. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS DAY OF 12.04. 2019 3 ITA N O.6697/MUM/2017 SHAMIM HAIDER KHAN SD/- SD/- (MAHAVIR SINGH) (RAJESH 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