SHOBHANA PROPERTIES & INVESTMENT P. LTD, MUMBAI V. ACIT 6(2), MUMBAI

ITA 7157/MUM/2010

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 71894 (ITAT-MUMBAI)
• Duration Of Justice: 3 year(s) 1 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-12-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Next Hearing Date: 10-12-2013
• Assessment Year: 2005-2006
• Appeal Filed On: 18-10-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M L PERUMAL
• Keywords: Non passing of speaking order
• Section: 144

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL E B ENCH, MUMBAI . . , , , ! ' BEFORE SHRI I.P. BANSAL, JM AND SHRI SANJAY AROR A, AM ./ I.T.A. NOS.7157 & 7158/MUM/2010 ( # # # # $ $ $ $ / ASSESSMENT YEARS :2005-06 & 2007-08 M/S. SHOBHANA PROPERTIES &INVESTMENTS PVT. LTD., M/S. J.J. MEHRA & CO. CHARTERED ACCOUNTANT, 11, LAXMI BLDG., 2 ND FLOOR, OFF. TURNER ROAD, BANDRA (W), MUMBAI-400 050 THE ACIT 2(3), AAYAKAR BHAVAN, MUMBAI-400 020 % ! ./ & ./PAN/GIR NO. : AADCS 5180P ( %' /APPELLANT ) .. ( ()%' / RESPONDENT ) %' * / APPELLANT BY : ` NONE ()%' + * /RESPONDENT BY : SHRI M.L. PERUMAL # + ,-! / DATE OF HEARING :10.12.2013 .$ + ,-! / DATE OF PRONOUNCEMENT :10.12.2013 / / O R D E R PER I.P BANSAL, JM: BOTH THESE APPEALS ARE FILED BY THE ASSESSEE AND T HEY ARE DIRECTED AGAINST TWO SEPARATE ORDERS OF THE LD. CIT(A)-6, MUMBAI DT. 5.8.2010 PERTAINING TO A.YRS. 2005-06 & 2007-08 RESPECTIVELY . ITA NOS7157 & 7158/M/10. 2 2. BOTH ASSESSMENTS IN THE PRESENT CASE ARE FRAMED U/S. 144 OF THE ACT WHEREIN VARIOUS ADDITIONS HAVE BEEN MADE WHIC H WERE AGITATED IN APPEALS BEFORE THE LD. CIT(A). BEFORE LD. CIT(A) A LSO, THE ASSESSEE SOUGHT ADJOURNMENT THROUGH ITS AUTHORISED REPRESENT ATIVES ON VARIOUS DATES. HOWEVER, ON THE LAST DATE OF HEARING I.E. 4 TH AUGUST, 2010, NOBODY ATTENDED THE HEARING. IT IS THEREFORE LD. CIT(A) H AS OBSERVED THAT APPEALS FILED BY THE ASSESSEE IS DISMISSED INLIMINE FOLLOW ING THE BELOW MENTIONED DECISIONS: (I) CIT VS MULTIPLAN INDIA (P) LTD 38 ITD 320 (DEL ) (II) ESTATE OF LATE TUKOJIRAO HOLKAR VS CWT 223 IT R 480 (MP) (III) MR. PRAVIN S. BAFNA VS ITO ITA NO. 3162/M/0 8(2003-04) (IV) M/S. UMIYA HOLDINGS PVT. LTD. VS ITO ITA NO. 6987/M/08(A.Y. 2001-02) 3. HOWEVER, AFTER OBSERVING SO HE DISMISSED THE APP EAL ON THE GROUND THAT THE DISALLOWANCES HAVE BEEN MADE BY THE AO ON ACCOUNT OF NON SUBMISSION OF INFORMATION/DETAILS/CONFIRMATIONS ETC . EVEN WITH THE APPEAL MEMO, NO INFORMATION JUSTIFYING THE DELETION OF ADDITIONS/DISALLOWANCES MADE HAVE BEEN FILED, THERE FORE, THE ASSESSEE DOES NOT DESERVE FURTHER RELIEF. IT IS IN THIS MAN NER, THE LD. CIT(A) HAS DISMISSED BOTH THE APPEALS FILED BY THE ASSESSEE. 4. ON THE FIXED DATE OF HEARING, NONE WAS PRESENT O N BEHALF OF THE ASSESSEE. IT WAS NOTICED THAT THE NOTICE WAS SERVE D ON THE ASSESSEE THROUGH NOTICE BOARD. HOWEVER, WE PROCEED TO DECID E PRESENT APPEALS AFTER HEARING LD. DEPARTMENTAL REPRESENTATIVE. ITA NOS7157 & 7158/M/10. 3 5. THE LD. DR SUBMITTED THAT ASSESSEE IS A HABITUAL DEFAULTER OF NON APPEARANCE BEFORE THE AO AS WELL AS LD. CIT(A). TH E ASSESSEE IS NOT PRESENT EVEN BEFORE THE TRIBUNAL, THEREFORE, HE PLE ADED THAT THE ORDER OF THE LD. CIT(A) SHOULD BE CONFIRMED. 6. WE HAVE HEARD LD. DR AND WE HAVE ALSO GONE THROU GH THE ASSESSMENT ORDER AND ORDER PASSED BY LD. CIT(A). I T IS FOUND THAT THE LD. CIT(A) HAS NOT ADJUDICATED EACH ADDITION MADE BY TH E AO. THE APPEALS FILED BY THE ASSESSEE ARE DISMISSED ON ACCOUNT OF F AILURE TO ATTEND THE PROCEEDINGS. AS PER MANDATE OF SEC. 250(6), THE OR DER OF THE COMMISSIONER (APPEALS) DISPOSING OF THE APPEAL SHOU LD BE IN WRITING AND SHALL STATING THE POINTS FOR DETERMINATION, THE DECISION THEREON AND THE REASON FOR THE DECISION. THE LD. CIT(A) HAS DISMISS ED THE APPEAL BY WAY OF NON SPEAKING ORDER. THEREFORE, WE CONSIDER IT J UST AND PROPER TO RESTORE BOTH THESE APPEALS TO THE FILE OF THE LD. C IT(A) WITH A DIRECTION TO READJUDICATE THE APPEALS AS PER MANDATE OF SEC. 250 (6) OF THE ACT AFTER GIVING THE ASSESSEE A REASONABLE OPPORTUNITY OF HEA RING. WE DIRECT ACCORDINGLY. 7. FOR STATISTICAL PURPOSE, BOTH THE APPEALS FILED BY THE ASSESSEE ARE TREATED AS ALLOWED IN THE MANNER AFORESAID. ORDER PRONOUNCED IN THE OPEN COURT ON 10.12.2013 . / + $ ! 0 1#2 10.12.2013 + 3 SD/- ( SANJAY ARORA) (I.P. BANSAL ) ! / ACCOUNTANT MEMBER /JUDICIAL MEMBER MUMBAI; 1# DATED 10/12/2013 . # . ./ RJ , SR. PS ITA NOS7157 & 7158/M/10. 4 / / / / + ++ + (,4 (,4 (,4 (,4 5 4$, 5 4$, 5 4$, 5 4$, / COPY OF THE ORDER FORWARDED TO : 1. %' / THE APPELLANT 2. ()%' / THE RESPONDENT. 3. 6 ( ) / THE CIT(A)- 4. 6 / CIT 5. 473 (,# , , / DR, ITAT, MUMBAI 6. 38 9 / GUARD FILE. /# /# /# /# / BY ORDER, )4, (, //TRUE COPY// : :: : / ; ; ; ; (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI