ANOOP KUMAR KISHORILAL GUPTA, MUMBAI V. ACIT-26(1), MUMBAI

ITA 748/MUM/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0420 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 10 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-12-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 11-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BRAJENDRA KUMAR
• Keywords: Set aside
• Section: 271(1)(c); 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA NO. 748 & 749/MUM/2019 ( ASSESSMENT YEARS: 2010-11 & 2011-12 ) ANOOP KUMAR KISHORILAL GUPTA, 8, KALE BUILDING, TAKIYA WARD KURLA WEST., MUMBAI 400070 / VS. ACIT 26(1) R.NO. 402, EARNEST HOUSE, NARIMAN POINT, MUMBAI. ./ ./ PAN/GIR NO. : AECPG2904M ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : MS. NEELAM JADHAV, AR / RESPONDENT BY : SHRI BRAJENDRA KUMAR, SR. DR / DATE OF HEARING 15/12/2020 !'# / DATE OF PRONOUNCEMENT 17/12/2020 / O R D E R PER PAVAN KUMAR GADALE - JM: THESE ARE THE APPEALS FILED BY THE ASSESSEE AGAINST THE SEPARATE ORDERS OF COMMISSIONER OF INCOME TAX (APPEALS) -38, MUMBAI PASSED U/S 271(1)(C) AND 250 OF THE INCOME TAX ACT. ITA NO S. 748 & 749 /MUM/2019 ANOOP KUMAR KISHORILAL GUPTA., MUMBAI. - 2 - 2. AT THE TIME OF HEARING, IN RESPECT OF BOTH THE APPEALS, THE LD. AR SUBMITTED THAT THE LDCIT(A) HAS PASSED AN EX-PARTE ORDER AND THE ASSESSEE FOR THE VARIOUS REASONS COULD NOT APPEAR BEFORE THE APPELLA TE AUTHORITY AND THE ASSESSEE HAS A GOOD CASE ON MERITS. THEREFORE, PRAYED FOR AN OPPORTUNITY OF HEARING BE PROVIDED TO THE ASSESSEE TO SUBSTANTIATE THE CASE WITH THE EVIDENCES AND EXPLANATIONS. CONTR A, THE LDDR HAS NO SPECIFIC OBJECTIONS. ACCORDINGLY, W E SET ASIDE THE ORDER OF THE LDCIT(A) AND RESTORE THE DISPUTED ISSUES TO THE FILE OF THE LDCIT(A) TO ADJUDICATE AFRESH ON MERITS AND PASS A SPEAKING AND REASONED ORDER. FURTHER, ADEQUATE OPPORTUNITY OF HEARING BE PROVIDED TO THE ASSESSEE. THE ASSESSEE SHOULD ALSO COOPERATE IN SUBMITTING THE INFORMATION FOR EARLY DISPOSAL OF THE APPEAL AND ALLOW THE GROU NDS OF APPEAL OF THE ASSESSEE FOR STATISTICAL PURPOSES. ITA NO S. 748 & 749 /MUM/2019 ANOOP KUMAR KISHORILAL GUPTA., MUMBAI. - 3 - 3. IN THE RESULT, BOTH THE APPEALS FILED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 17.12.2020 SD/- SD/- (PRAMOD KUMAR) (PAVAN KUMAR GADALE ) VICE PRESIDENT JUDICIAL MEMBER MUMBAI, DATED 17/12/2020 KRK, PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. & '( ) / THE CIT(A) 4. ) ( ) / CONCERNED CIT 5. ,-. //'( , '(# , & / DR, ITAT, MUMBAI 6. .34 5 / GUARD FILE. / BY ORDER, , / //TRUE COPY// 1. / ( ASST. REGISTRAR) !' #, / ITAT, MUMBAI