SEEMA SATISH MEHTA, MUMBAI V. ITO, Ward-26(3)(1), Mumbai

ITA 766/MUM/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 1196 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-07-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Next Hearing Date: 02-07-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 19-02-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HIMANSHU SHARMA
• Assessee Lawyers: SERVING NOTICE AT PROPER ADDRESS
• Keywords: Opportunity of being heard

Judgement Text

| आयकर अपीलीय अिधकरण यपी , मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER & SHRI RAHUL CHAUDHARY, HON’BLE JUDICIAL MEMBER I.T.A. No. 766/Mum/2024 Assessment Year: 2017-18 Seema Satish Mehta Kundan Jewellers 28/4, Shivnarayan Bhawan A.H. Wadia Marg Kurla (W) Mumbai - 400070 [PAN: AAYPM9260E] Vs Income Tax Officer, Ward - 26(3)(1), Mumbai अपील / (Appellant) य / (Respondent) Assessee by : None Revenue by : Shri Himanshu Sharma, CIT, D/R सुनवाई की तारीख/Date of Hear in g : 03/07/2 024 घोषणा की तारीख /D at e of Pr on ou nceme nt: 03/07/2 024 आदेश/ O R D E R PER NARENDRA KUMAR BILLAIYA, AM: This appeal by the assessee is preferred against the order dt. 30/01/2024 by NFAC, Delhi for the Assessment Year 2017-18. 2. The sum and substance of the grievance of the assessee is that the ld. CIT(A) erred in dismissing the appeal of the assessee by an ex- parte order without affording reasonable and adequate opportunity of being heard to the assessee. 3. None appeared on behalf of the assessee. We have heard the ld. D/R at length and have carefully perused the order of the ld. First Appellate Authority. 4. On perusal, we find that though there is mention of five (5) dates but how and where these notices were served is not known. Thereafter we find that the ld. CIT(A) has dismissed the appeal in limine. In the I.T.A. No. 766/Mum/2024 Assessment Year: 2017-18 Seema Satish Mehta 2 interest of justice and fair play, we deem it fit to restore the issues to the file of the ld. CIT(A) with a direction to decide the appeal afresh after affording reasonable and adequate opportunity of being heard to the assessee by serving notice at proper address. 5. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the Court on 3 rd July, 2024 at Mumbai. Sd/- Sd/- (RAHUL CHAUDHARY) (NARENDRA KUMAR BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER Kolkata, Dated 03/07/2024 *SC SrPs *SC SrPs*SC SrPs *SC SrPs आदेश की े /Copy of the Order forwarded to : 1. ी / The Appellant 2. / The Respondent 3. संबं ध आयकर आय ! / Concerned Pr. CIT 4. आयकर आय !) ी (/ The CIT(A)- 5. वभ गीय ध ,आयकर अपीलीय अिधकरण, मुंबई /DR,ITAT, Mumbai, 6. # $% फ ई/ Guard file. आदेश नुस र/ BY ORDER, TRUE COPY Assistant Registrar आयकर अपीलीय अिधकरण ITAT, Mumbai