V. SANJAY KUMAR, CHENNAI V. DCIT CEN CIR 44, MUMBAI

ITA 680/MUM/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 93256 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 5 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-07-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2009-2010
• Appeal Filed On: 29-01-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: J PRABHAKAR

Judgement Text

F IN THE INCOME TAX APPELLATE TRIBUNAL F BENCH, MUMBAI BEFORE SHRI A.D. JAIN, JM AND SHRI N.K. BILLAIYA, A M .. , . . , ./ I.T.A. NO. 680 /MUM/2014 ( / ASSESSMENT YEAR : 2009-10 SHRI V. SANJAY KUMAR, C/O MR. J. PRABHAKAR, CHARTERED ACCOUNTANT, RESIDENCY APARTMENTS, 245, T.T.K. ROAD, ALWARPET, CHENNAI 600 018. / VS. ASSTT. COMMISSIONER OF INCOME TAX, NON CORPORATE CIRCLE 3, ROOM NO. 623-A, 6 TH FLOOR, WANAPARTHY BLOCK, AAYAKAR BHAVAN, NO. 121, NUNGAMBAKKAM HIGH ROAD, CHENNAI 600 034. . ./ PAN : AAKPM5971G ( ! / APPELLANT ) .. ( '# ! / RESPONDENT ) A PPELLANT BY SHRI J. PRABHAKAR R E SPONDENT BY : SHRI PAVAN KUMAR BEERLA $ % & ' ( ) / DATE OF HEARING : 08-07-2015 *+,- ' ( ) / DATE OF PRONOUNCEMENT : 22-7-2015 [ . / O R D E R PER A.D. JAIN, J.M . : .. , THIS IS ASSESSEES APPEAL FOR A.Y. 2009-10, CHALLEN GING THE ACTION OF THE LD. CIT(A) IN CONFIRMING THE DISALLOWANCE MADE BY T HE A.O. ITA 680/M/14 2 2. ON PERUSAL OF THE APPELLATE ORDER, WE FIND THAT THE LD. CIT(A) DISMISSED THE ASSESSEES APPEAL BY SIMPLY FOLLOWING HIS PREDE CESSOR CIT(A)S DECISION IN RESPECT OF THE GROUNDS RAISED BY THE ASSESSEE. HOWE VER, THE LD. CIT(A) HAS NOT PASSED THE ORDER ON MERITS. AS PER THE GROUNDS OF A PPEAL FILED BEFORE THE LD. CIT(A), WE FIND THAT ONE OF THE ISSUES WAS ALREADY COVERED IN ASSESSEES OWN CASE IN ASSESSMENT YEARS 2006-07 AND 2007-08. 3. AS PER THE PROVISIONS OF SECTION 250(6) OF THE A CT, THE ORDER OF THE CIT(A) DISPOSING OF THE APPEAL FILED BY THE ASSESSEE SHALL BE IN WRITING AND SHALL STATE THE POINTS FOR DETERMINATION, THE DECISION THEREON AND THE REASONS FOR THE DECISION. IN THE INSTANT CASE, THE LD. CIT(A) HAS N OT PASSED ANY ORDER ON MERITS AND ACCORDINGLY, THE SAME IS NOT IN CONFORMI TY WITH THE PROVISIONS OF SECTION 250(6) OF THE I.T. ACT. WE, ACCORDINGLY, SE T ASIDE THE IMPUGNED ORDER AND IN THE INTEREST OF JUSTICE, RESTORE THE MATTER BACK TO THE FILE OF THE LD. CIT(A) FOR DECIDING THE ISSUES AFRESH ON MERITS ON AFFORDING ADEQUATE OPPORTUNITY OF HEARING TO THE ASSESSEE. WE DIRECT A CCORDINGLY. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TREATE D AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 22 ND JULY, 2015. . ' *+,- $ /0 1 2 22-7-15 + ' 3& SD/- SD/- (N.K. BILLAIYA) (A.D. JAIN ) ACCOUNTANT MEMBER /J UDICIAL MEMBER / $ & MUMBAI ; 1 DATED 22-7-15 [ %.../ R.K. R.K. R.K. R.K. , SR. PS ITA 680/M/14 3 ! ' #$%& ' &$ / COPY OF THE ORDER FORWARDED TO : 1. ! / THE APPELLANT 2. '# ! / THE RESPONDENT. 3. $ D( () / THE CIT(A)-38, MUMBAI 4. $ D( / CIT- CENTRAL IV, MUMBAI 5. G%H 3 '(IJ , ) IJ- , / $ & / DR, ITAT, MUMBAI F BENCH 6. 3 K L & / GUARD FILE. ! ( / BY ORDER, # G( '( //TRUE COPY// )/(* + ( DY./ASSTT. REGISTRAR) , / $ & / ITAT, MUMBAI