NIMESH P GANATRA, MUMBAI V. ITO 29 (2)(4), MUMBAI

ITA 7177/MUM/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 5895 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 9 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-09-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 21-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SMITA VERMA
• Assessee Lawyers: VIJAY H SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH SMC, MUMBAI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA NO.7177/M/2019 ASSESSMENT YEAR: 2009-10 MR. NIMESH P. GANATRA, 36, KUMAR APARTMENT, B/H R C CHURCH, VIKHROLI (WEST), MUMBAI 400 079 PAN: AICPG6923E VS. INCOME TAX OFFICER- 29(2)(4), PRATYAKSHKAR BHAWAN, BKC, MUMBAI 400 051 (APPELLANT) (RE SPONDENT) PRESENT FOR: ASSESSEE BY : SHRI VIJAY H. SHAH, A.R. REVENUE BY : MS. SMITA VERMA, D.R. DATE OF HEARING : 24.08.2021 DATE OF PRONOUNCEMENT : 13.09.2021 O R D E R PER RAJESH KUMAR, ACCOUNTANT MEMBER: THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSES SEE AGAINST THE ORDER DATED 10.06.2019 OF THE COMMISSIO NER OF INCOME TAX (APPEALS) [HEREINAFTER REFERRED TO AS TH E CIT(A)] RELEVANT TO ASSESSMENT YEAR 2009-10. 2. AT THE TIME OF HEARING IT WAS BROUGHT TO OUR NOT ICE THAT ASSESSEE COULD NOT FILE ANY REPLY BEFORE THE AO AND THE AO PASSED THE ORDER ON THE BASIS OF FACTS AVAILABLE BE FORE HIM. SIMILARLY, BEFORE THE LD. CIT(A), THE LD. CIT(A) HA S DECIDED THE ISSUE IN A CRYPTIC MANNER. WE ARE, THEREFORE, INCL INED TO RESTORE THE ISSUE TO THE FILE OF THE AO TO DECIDE THE SAME ON MERIT AFTER AFFORDING A REASONABLE OPPORTUNITY OF HEARING TO TH E ASSESSEE. ASSESSEE IS ALSO DIRECTED TO CO-OPERATE IN THE ASSE SSMENT PROCEEDINGS. ITA NO.7177/M/2019 MR. NIMESH P. GANATRA 2 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 13.09.2021. SD/- SD/- (MAHAVIR SINGH) (RAJESH KUMAR) VICE PRESIDENT ACCOUNTANT MEMBER MUMBAI, DATED: 13.09.2021. * KISHORE, SR. P.S. COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT (A) CONCERNED, MUMBAI THE DR CONCERNED BENCH //TRUE COPY// [ BY ORD ER DY /ASSTT. REGISTRAR, ITAT, MUMBAI.