GORIA RAODWAYS, MUMBAI V. ITO 17(1)(5), MUMBAI

ITA 7429/MUM/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 0805 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-05-2017
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 19-12-2016
• Court: TRIBUNAL
• Department Lawyers: A K KARDA M

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC , BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM ITA NO. 7429 / MUM/20 1 6 ( ASSESSMENT YEAR : 2008 - 09 ) M/S. GORIYA ROADWAYS 163/165, SOOKINA MANZIL 2 ND FLOOR, ROOM NO.38, SHAHIDA MARG NEXT CHICH BUNDER POST OFFICE DONGR I, MUMBAI 400 009 VS. ITO 17 (1)(5), MUMBAI 400 020 PAN/GIR NO. AACFG9748B APPELLANT ) .. RESPONDENT ) ASSESSEE BY SHRI PRAKASH JOTWANI REVENUE BY SHRI A.K. KARDAM DATE OF HEARING 09 / 05 /201 7 DATE OF PRONOUNCEME NT 09 / 0 5 /201 7 / O R D E R PER R.C.SHARMA (A.M) : THIS IS AN APPEAL FILED BY ASSESSEE AGAINST THE EX - PARTE ORDER PASSED BY CIT(A) - 28, MUMBAI DATED 18/10/2016 FOR THE A.Y. 2008 - 09, IN THE MATTER OF ORDER PASSED U/S.143(3) R.W.S.254 OF THE IT ACT. 2. IN T HIS APPEAL, ASSESSEE IS BASICALLY AGGRIEVED FOR EX - PARTE ORDER OF CIT(A) WHICH WAS PASSED WITHOUT GIVING OPPORTUNITY TO THE ASSESSEE. OUR ATTENTION WAS INVITED BY LEARNED AR TO THE LETTER WRITTEN TO THE CIT(A) WITH REGARD TO CHANGE OF ADDRESS OF THE ASSESS EE WHICH WAS DULY ACKNOWLEDGED BY THE DEPARTMENT. H OWEVER, EVEN AFTER RECEIPT OF THIS LETTER, NOTICE WAS SERVED ON THE OLD ADDRESS, THEREFORE , ON THE DATE FIXED ITA NO. 7429/MUM/2016 M/S. GORIYA ROADWAYS 2 FOR HEARING, ASSESSEE OR AR OF THE ASSESSEE COULD NOT APPEAR BEFORE THE CIT(A) WHICH LED TO THE EX - PARTE ORDER BY CIT(A). 3. I HAVE CONSIDERED RIVAL CONTENTIONS AND FOUND THAT ASSESSEE VIDE ITS LETTER DATED 18/05/2016 INFORMED TO THE CIT(A) THAT ITS ADDRESS HAS BEEN CHANGED TO M/S. GORIYA ROADWAYS, 163/165, SOOKINA MANZIL, 2 ND FLOOR, ROOM NO.38, SAH ILA MARG, NEXT TO CHINCH BUNDER, POST OFFICE DONGRI, MUMBAI 400 009 IN PLACE OF OLD ADDRESS WHICH WAS M/S. GORIYA ROADWAYS, 40/48, PRICE BLDG, (ABUBAKAR MANZIL), 3 RD FLOOR, R.NO.25, JAIL ROAD, (EAST), DONGRI, CHARNULI, MUMBAI 400 009. 4. HOWEVER, EVEN AFTER ASSESSEE INFORMED TO THE CIT(A) REGARDING CHANGE OF ADDRESS, NOTICE FIXING THE DATE OF HEARING ON 14/10/2016 WAS ISSUED TO THE OLD ADDRESS WHICH WAS RETURNED BACK. AS THE NOTICE COULD NOT BE SERVED FOR HEARING BEFORE THE CIT(A) ON 14/10/2016, NEITHER ASSESSEE NOR AR COULD APPEAR. IN THE INTEREST OF SUBSTANTIAL JUSTICE, I SET ASIDE THE EX - PARTE ORDER OF CIT(A) AND THE MATTER IS RESTORED BACK TO THE FILE OF THE CIT(A) FOR DECIDING AFRESH AS PER LAW AFTER GIVING DUE OPPORTUNITY TO THE ASSESSEE. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. O RDER PRONOUNCED IN THE OPEN COURT ON THIS 09 / 05 /2017 SD/ - ( R.C.SHARMA ) ACCOUNTANT MEMBER MUMBAI ; DATED 15 / 05 /201 7 KARUNA SR. PS COPY OF THE ORDER FORWARDED TO : ITA NO. 7429/MUM/2016 M/S. GORIYA ROADWAYS 3 BY ORDER, ( ASSTT. REGISTRAR) ITAT, MUMBAI 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY//