APPLE GEMS, MUMBAI V. ITO - 32(1)(3), MUMBAI

ITA 718/MUM/2017

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 1285 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-04-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2007-2008
• Appeal Filed On: 01-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJESH KUMAR YADAV
• Assessee Lawyers: A L SHARMA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES A, MUMBAI , , , BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI RAJENDRA, ACCOUNTANT MEMBER ITA NO.718/MUM /2017 ASSESSMENT YEAR-2007-08 APPLE GEMS, C-404, PREM NAGAR, BLDG. NO.6, S.V.P. ROAD, BORIVALI (WEST), MUMBAI-400092 / VS. INCOME TAX OFFICER-32(1)(2), C-11, 02 ND FLOOR, PRATYAKSHKAR BHAVAN, BANDRA KURLA COMPLEX, BANDRA (EAST), MUMBAI-400051 PAN NO. AAFFA4151K ( / ASSESSEE) ( / REVENUE) / ASSESSEE BY SHRI A.L.SHARMA / REVENUE BY SHRI RAJESH KUMAR YADAV- DR / DATE OF HEARING : 17/04/2017 / DATE OF ORDER: 17/04/2017 ITA NO.718/MUM/2017 APPLE GEMS 2 / O R D E R PER JOGINDER SINGH (JUDICIAL MEMBER) THE ASSESSEE IS AGGRIEVED BY THE IMPUGNED ORDER DATED 18/11/2016 OF THE LD. FIRST APPELLATE AUTHORI TY, MUMBAI, ON THE GROUNDS STATED IN THE GROUNDS OF APP EAL. 2. DURING HEARING, THE LD. COUNSEL FOR THE ASSESSEE, SHRI A.L. SHARMA, FILED AN AFFIDAVIT ALON G WITH DEATH CERTIFICATE BY CONTENDING THAT THE CHARTERED ACCOUNTANT OF THE ASSESSEE DIED DURING THE RELEVANT PERIOD AND THUS THE ASSESSEE COULD NOT BE REPRESENT ED PROPERLY BEFORE THE LD. COMMISSIONER OF INCOME TAX (APPEAL), THEREFORE, IT WAS CONTENDED THAT THE ASSE SSEE IS IN A POSITION TO PRODUCE THE NECESSARY EVIDENCE IN SUPPORT OF ITS CLAIM, IF OPPORTUNITY IS PROVIDED TO THE ASSESSEE. THE LD. DR, RAJESH KUMAR YADAV, CONTENDED THAT IT WAS THE DUTY OF THE ASSESSEE TO MAKE ARRANG EMENT FOR PROPER REPRESENTATION. 2.1. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WITHOUT G OING INTO MUCH DELIBERATION AND CONSIDERING THE DEATH OF AUTHORIZED REPRESENTATIVE/CHARTERED ACCOUNTANT OF T HE ASSESSEE, WE DEEM IT APPROPRIATE TO REMAND THIS APP EAL TO THE FILE OF THE LD. COMMISSIONER OF INCOME TAX ( APPEAL) TO ADJUDICATE THE SAME AFRESH. THE ASSESSEE IS AT LIBERTY TO FURNISH EVIDENCE, IF ANY, TO SUBSTANTIATE ITS CL AIM ITA NO.718/MUM/2017 APPLE GEMS 3 BEFORE THE LD. COMMISSIONER OF INCOME TAX (APPEAL). THE FIRST APPELLATE AUTHORITY IS DIRECTED TO PROVIDE OPPORTUNITY TO THE ASSESSEE AND EXAMINE THE CLAIM O F THE ASSESSEE. THUS, THE APPEAL OF THE ASSESSEE IS ALLOW ED FOR STATISTICAL PURPOSES ONLY. FINALLY, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THIS ORDER WAS PRONOUNCED IN THE OPEN IN THE PRESENCE OF LD. REPRESENTATIVES FROM BOTH SIDES AT THE CONCLUSION OF THE HEARING ON 17/04/2017. SD/- SD/- (RAJENDRA) (JOGINDER SINGH) '# / ACCOUNTANT MEMBER $# / JUDICIAL MEMBER MUMBAI; # DATED : 17/04/2017 F{X~{T? P.S/. . . %$&'()(*& / COPY OF THE ORDER FORWARDED TO : 1. %& '( / THE APPELLANT (RESPECTIVE ASSESSEE) 2. )*'( / THE RESPONDENT. 3. + + , ( %& ) / THE CIT, MUMBAI. 4. + + , / CIT(A)- , MUMBAI, 5. /01 )2 , + %& %23 , / DR, ITAT, MUMBAI 6. 14 5 / GUARD FILE. / BY ORDER, */& ) //TRUE COPY// / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI