CHAITANYA ENTERPRISES, MUMBAI V. JT CIT 24(1), KALYAN

ITA 7658/MUM/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 0371 (ITAT-MUMBAI)
• Duration Of Justice: 7 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-08-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2011-2012
• Appeal Filed On: 30-12-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUMAR KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH B, MUMBAI BEFORE D.T. GARASIA, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA NO.7658/M/2016 ASSESSMENT YEAR: 2011-12 M/S. CHAITANYA ENTERPRISES, A-14, BLUE HAVEN, NEXT TO LANDMARK RESTAURANT, LINK ROAD, MALAD (WEST), MUMBAI 400 064 PAN: AAGFC3121L VS. JT CIT 24(1), MUMBAI (APPELLANT) (RESPONDENT) PRESENT FOR: ASSESSEE BY : NONE REVENUE BY : SHRI SUMAR KUMAR, D.R. DATE OF HEARING : 17.08.2017 DATE OF PRONOUNCEMENT : 21.08.2017 O R D E R PER D.T. GARASIA , JUDICIAL MEMBER: THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSES SEE AGAINST THE ORDER DATED 25.10.2016 OF THE COMMISSIONER OF INCOME TAX (APPEALS) [HEREINAFTER REFERRED TO AS THE CIT(A)] RELEVANT TO ASSESSMENT Y EAR 2011-12. 2. BEFORE US, NONE APPEARED ON BEHALF OF THE ASSESS EE. 3. DURING THE COURSE OF HEARING, THE LD. D.R. SUBMI TTED THAT THE ASSESSEE DID NOT REMAIN PRESENT BEFORE THE LD. CIT(A) AND TH E LD. CIT(A) HAS PASSED EX-PARTE ORDER. THEREFORE, MATTER MAY BE RESTORED TO LD. CIT(A) FOR A FRESH ADJUDICATION. 4. HAVING HEARD THE LD. D.R. AND LOOKING INTO THE F ACTS AND CIRCUMSTANCES OF THE CASE, WE FIND THAT ASSESSEE DID NOT REMAIN P RESENT BEFORE THE LD. CIT(A). ITA NO.7658/M/2016 M/S. CHAITANYA ENTERPRISES 2 THEREFORE, IN THE INTEREST OF JUSTICE AND FAIR PLAY , WE RESTORE THIS MATTER BACK TO THE FILE OF LD. CIT(A). THE LD. CIT(A) IS DIRECTED TO DECIDE THE MATTER AFRESH AFTER HEARING THE ASSESSEE. ASSESSEE IS DIRECTED T O REMAIN PRESENT BEFORE THE LD. CIT(A) AFTER RECEIPT OF THIS ORDER WITHIN TWO M ONTHS, FAILING WHICH THE LD. CIT(A) IS DIRECTED TO PASS THE ORDER AS PER LAW. 5. IN THE RESULT, APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 21.08.2017. SD/- SD/- (MANOJ KUMAR AGGARWAL) (D.T. GARASIA) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED: 21.08.2017. * 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.