M/S. PATON, MUMBAI V. THE DCIT CEN-3,

ITA 7194/MUM/2007

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 7543 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 2 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-02-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: K
• Next Hearing Date: 03-02-2010
• Assessment Year: 2001-2002
• Appeal Filed On: 03-12-2007
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AJIT KUMAR SINHA
• Assessee Lawyers: VIJAY KOTHARI
• Keywords: Set aside
• Section: 143(3); 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL K BENCH: MUMBAI BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER AND SHRI V DURGA RAO, JUDICIAL MEMBER ITA NO 7194/MUM/2007 (ASSESSMENT YEAR: 2001-02) M/S PATON, SAGAR COMPLEX, M G ROAD, CENTRAL CIRCLE -3, 9TH FLOOR, OLD CGO BLDG, M K ROAD, MUMBAI -400 057 PAN: AAAFP 6455 C VS DCIT CENTRAL -3, 9TH FLOOR, OLD C G O BLDG, M K ROAD, MUMBAI APPELLANT RESPONDENT APPELLANT BY: SHRI VIJAY KOTHARI RESPONDENT BY: SHRI AJIT KUMAR SINHA ORDER PER PRAMOD KUMAR 1. BY WAY OF THIS APPEAL, THE ASSESSEE APPELLANT HA S CALLED INTO QUESTION THE CORRECTNESS OF THE GRIEVANCE THAT THE ORDER DATED 2 7TH OCTOBER 2007 PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX (APPEAL) CENTRAL I, MUMBAI IN THE ASSESSMENT U/S 143(3) OF THE INCOME TAX ACT 1961 FOR THE ASSES SMENT YEAR 2001-02. 2. DURING THE COURSE OF THE HEARING, IT WAS NOTICED THAT THE IMPUGNED ORDER IS PASSED EX-PARTE BY THE CIT (A). THE IMPUGNED ORDER WAS PASSED EX-PARTE WITHOUT GIVING ADEQUATE OPPORTUNITY TO THE ASSESSEE. IT WA S ALSO SUBMITTED THAT GIVEN AN OPPORTUNITY, THE ASSESSEE UNDERTAKES TO FULLY COOPE RATE IN EXPEDITIOUS DISPOSAL OF THE MATTER AND BY MAKING PROPER APPEARANCE AND FURNISHI NG DUE SUBMISSIONS BEFORE THE CIT (A). IT IS THUS PRAYED THAT THE MATTER BE SET ASIDE TO THE FILES OF THE CIT (A) FOR FRESH ADJUDICATION AFTER GIVING ONE MORE OPPORTUNIT Y OF HEARING TO THE ASSESSEE. 3. LEARNED DEPARTMENTAL REPRESENTATIVE DOES NOT SER IOUSLY OPPOSE THE SUBMISSIONS OF THE ASSESSEE THOUGH HE POINTS OUT TH AT THE ASSESSEES CONDUCT IN THE PAST DOES NOT INSPIRE MUCH CREDIBILITY IN HIS ASSUR ANCE. IT IS ALSO SUBMITTED THAT IN ITA 7194/M/2007 M/S PATON 2 CASE WE DECIDE TO REMIT THE MATTER TO THE CIT (A) F OR FRESH ADJUDICATION, WE SHOULD ALSO GIVE SPECIFIC DIRECTIONS TO THE ASSESSEE TO PR OPERLY COMPLY WITH THE NOTICES AND REQUISITIONS TO THE CIT (A). 4. HAVING GIVEN OUR CAREFUL CONSIDERATION TO THE RI VAL CONTENTIONS AND HAVING PERUSED THE MATERIAL ON RECORD, WE CONSIDER IT APPR OPRIATE TO REMIT THE MATTER FOR FRESH ADJUDICATION AFTER GIVING ONE MORE OPPORTUNIT Y OF HEARING TO THE ASSESSEE. WE, HOWEVER, ALSO DIRECT THE ASSESSEE TO FULLY CO-OPERA TE IN EXPEDITIOUS DISPOSAL OF THE REMANDED MATTER AND TO PROPERLY COMPLY WITH THE REQ UISITIONS OF THE LEARNED CIT (A). NO ADJOURNMENTS WILL BE SOUGHT BY THE ASSESSE E. THE ASSESSEE WILL APPROACH THE LEARNED CIT (A), WITHIN ONE MONTH OF RECEIPT OF THIS ORDER, ON HIS OWN AND SHALL FURNISH ALL SUCH EXPLANATIONS AND MATERIALS AS HE M AY SEEK TO RELY UPON. THE CIT (A) WILL CONSIDER ALL SUCH MATERIAL AS ASSESSEE MAY SUB MIT BEFORE HIM AND DECIDE THE MATTER AFRESH IN ACCORDANCE WITH THE LAW AND BY WAY OF A SPEAKING ORDER. WE DIRECT SO. 5. IN THE RESULT, APPEAL IS ALLOWED FOR STATISTICAL PURPOSES IN THE TERMS AS INDICATED ABOVE. ORDER PRONOUNCED IN THE OPEN COURT TODAY ON THE 22 ND FEBRUARY 2010. SD/- (V DURGA RAO) JUDICIAL MEMBER SD/- (PRAMOD KUMAR) ACCOUNTANT MEMBER MUMBAI, DATE: 22ND FEBRUARY 2010 COPY TO:- 1) THE APPELLANT. 2) THE RESPONDENT. 3) THE CIT (A)-CENTRAL -1, MUMBAI. 4) THE CIT CENTRAL-1, MUMBAI. 5) THE D.R. K BENCH, ITAT, MUMBAI. BY ORDER / / TRUE COPY / / ASSTT. REGISTRAR CHAVAN* I.T.A.T., MUMBAI ITA 7194/M/2007 M/S PATON 3 SR.N. EPISODE OF AN ORDER DATE INITIALS CONCERNED 1 DRAFT DICTATED ON 4.2.2010 SR.PS 2 DRAFT PLACED BEFORE AUTHOR 4.2.2010 8.2.2010 SR.PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5 APPROVED DRAFT COMES TO THE SR.PS SR.PS 6 KEPT FOR PRONOUNCEMENT ON SR.PS 7 FILE SENT TO THE BENCH CLERK SR.PS 8 DATE ON WHICH FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER