MAGNATE MARKETING SERVICE P.LTD, MUMBAI V. AO 9(2)(3), MUMBAI

ITA 7916/MUM/2010

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 71190 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 10 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-09-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 02-04-2013
• Assessment Year: 2006-2007
• Appeal Filed On: 16-11-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES B, MUMBAI BEFORE SHRI H L KARWA, PRESIDENT & SHRI N K BILLAIYA, ACCOUNTANT MEMBER ITA NO.7916/MUM/2010 FOR ASST. YEAR: 2006-07 MAGNATE MARKETING SERVICE P LTD OFFICE NO.137, ANDHERI INDL. ESTATE, VEERA DESAI ROAD, ANDHERI (E) MUMBAI- 400 053. PAN AACCM8542A VS. THE ITO 9(2)(3) MUMBAI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI RUTURAJ H GURJAR RESPONDENT BY : SHRI AARSI PRASAD DATE OF HEARING : 18.09.2013 DATE OF PRONOUNCEMENT : 18.09.2013 O R D E R PER N.K.BILLAIYA (AM) : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE CIT(A)-20, MUMBAI, DATED 28.09.2010, PERTAINING TO A.Y. 2006-0 7. 2. THE ASSESSEE HAS RAISED FOUR SUBSTANTIVE GROUNDS OF APPEAL. THE MAIN GRIEVANCE OF THE ASSESSEE IS THAT THE CIT(A) DID NO T ALLOW REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE TO PRESENT ITS CASE. T HE COUNSEL FOR THE ASSESSEE PRAYED THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE AS SESSEE TO DEFEND ITSELF BEFORE THE CIT(A). WE FIND THAT THE CIT(A) DECIDED THE AP PEAL EXPARTE. IN THE INTEREST OF 2 ITA NO.7916/MUM/2010 AY:2006-07 JUSTICE AND FAIR PLAY, WE RESTORE THE ISSUE BACK TO THE FILES OF THE CIT(A) WITH A DIRECTION TO DECIDE THE APPEAL OF THE ASSESSEE AFRE SH AFTER GIVING REASONABLE AND SUFFICIENT OPPORTUNITY TO THE ASSESSEE. THE ASSESS EE IS DIRECTED TO PRESENT THE CASE BEFORE THE CIT(A) AS AND WHEN SUCH OPPORTUNITY IS G IVEN TO IT. 3. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 18 TH SEPTEMBER 2013. SD/- SD/- (H L KARWA) (N.K.BILLAIYA ) PRESIDENT ACCOUNTANT MEMBER MUMBAI, DT : 18 TH SEPTEMBER, 2013 SA COPY FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE C.I.T, MUMBAI 4. THE CIT (A)-20, MUMBAI 5. THE DR, B- BENCH, ITAT, MUMBAI //TRUE COPY// BY ORDER ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI