NILESH R TALSANIA, MUMBAI V. ITO 19(2)(4), MUMBAI

ITA 717/MUM/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 88680 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 2 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-03-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 30-03-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 28-01-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 144

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES B, MUMBAI , . . , , BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER, AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA NO.717/MUM/2013 ASSESSMENT YEAR: 2007-08 NILESH R. TALSANIA KAMLESHWAR, 5 TH FLOOR, TAGORE ROAD, SANTACRUZ (W), MUMBAI-400054 / VS. ITO-19(2)(4), 3 RD FLOOR, PIRAMAL CHAMBERS, PAREL, MUMBAI-400012 ( #$% /ASSESSEE) ( ' / REVENUE) P.A. NO. ACEPT7071N #$% / ASSESSEE BY NONE ' / REVENUE BY SHRI PAWAN KUMAR BEERLA-DR ( ') * + / DATE OF HEARING : 30/03/2015 * + / DATE OF ORDER : 01/04/2015 / O R D E R PER JOGINDER SINGH (JUDICIAL MEMBER) THE ASSESSEE IS AGGRIEVED BY THE IMPUGNED ORDER DA TED 05/11/2012, OF THE LD. FIRST APPELLATE AUTHORITY, M UMBAI, ON THE GROUND THAT THE APPELLATE ORDER WAS PASSED U/S 144 OF NILESH R. TALSANIA 2 THE INCOME TAX ACT, 1961 (HEREINAFTER THE ACT) WITH OUT CONSIDERING THE MATERIAL AVAILABLE ON RECORD AND CO NSEQUENT ADDITION MADE IN THE ASSESSMENT ORDER. 2. AT THE TIME OF HEARING, NOBODY WAS PRESENT ON BE HALF OF THE ASSESSEE ON 16/04/2014 AND 08/09/2014. TODAY A LSO THE ASSESSEE DID NOT APPEAR IN SPITE OF ISSUANCE OF REGISTERED NOTICE. IN VIEW OF THESE FACTS, WE HAVE NO OPTION BUT TO PROCEED EX-PARTY QUA THE ASSESSEE AND TEND TO DISPO SE OF THIS APPEAL ON THE BASIS OF MATERIAL AVAILABLE ON RECORD . THE LD. DR, SHRI PAWAN KUMAR BEERLA, DEFENDED THE CONCLUSIO N ARRIVED AT IN THE IMPUGNED ORDER. 2.1. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WITHOUT GOING INTO MUCH DELIBERATION, WE FIND THAT THE ASSESSMENT ORDE R WAS FRAMED U/S 144 OF THE INCOME TAX ACT, 1961, VIDE OR DER DATED 24/11/2009. LIKEWISE, BEFORE THE LD. COMMISS IONER OF INCOME TAX (APPEALS), THE ASSESSEE DID NOT APPEAR. SO FAR AS, THE NONAPPEARANCE OF THE ASSESSEE BEFORE THE LD. COMMISSIONER OF INCOME TAX (APPEALS) IS CONCERNED, BROADLY, WE ARE IN AGREEMENT WITH THE LD. COMMISSIONER OF IN COME TAX (APPEALS) IN DISMISSING THE APPEAL OF THE ASSESSEE. HOWEVER, THE LD. COMMISSIONER OF INCOME TAX (APPEALS) HAS NO T DECIDED THE APPEAL OF THE ASSESSEE ON MERIT, THEREF ORE, WE ARE OF THE VIEW, ONE MORE OPPORTUNITY SHOULD BE GRANTED TO THE ASSESSEE, THEREFORE, WE REMAND THIS APPEAL TO THE F ILE OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW ON MERIT. THE A SSESSEE IS NILESH R. TALSANIA 3 ALSO DIRECTED TO REMAIN VIGILANT AND TO APPEAR BEFO RE THE LD. COMMISSIONER OF INCOME TAX (APPEALS) WITHIN ONE MON TH FROM THE RECEIPT OF THIS ORDER. IF THE ASSESSEE ST ILL FAILS TO APPEAR BEFORE THE LD. COMMISSIONER OF INCOME TAX (A PPEALS), HE IS FREE TO DECIDE THE APPEAL ON MERIT ON THE BAS IS OF MATERIAL AVAILABLE ON RECORD. THE APPEAL OF THE ASS ESSEE IS ALLOWED FOR STATISTICAL PURPOSES ONLY. FINALLY, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES ONLY. THIS ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF LD. DR, AT THE CONCLUSION OF THE HEARIN G ON 30/03/2015. ,- * ./0 12 30 /0 3 /2015 * ) 7 S D/ - (N.K. BILLAIYA) S D/ - (JOGINDER SINGH) '# / ACCOUNTANT MEMBER $# / JUDICIAL MEMBER ( ) MUMBAI; 1 DATED : 01/04/2015 F{X~{T? P.S/. . . %$&'()(*& / COPY OF THE ORDER FORWARDED TO : 1. 89:; / THE APPELLANT 2. <=:; / THE RESPONDENT. 3. , , ( > ( 89 ) / THE CIT, MUMBAI. 4. , , ( > / CIT(A)- , MUMBAI 5. @'A < # , , 89+ 8# 0 , ( ) / DR, ITAT, MUMBAI 6. B$ C) / GUARD FILE. / BY ORDER, =@9 < //TRUE COPY// / (DY./ASSTT. REGISTRAR) , ( ) / ITAT, MUMBAI