RITESH HASMUKHLAL JAIN, MUMBAI V. ITO WD 14(1)4, MUMBAI

ITA 7951/MUM/2011

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 1831 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 2 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-01-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2008-2009
• Appeal Filed On: 25-11-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K SINGH
• Assessee Lawyers: M M VAISHNAV
• Keywords: Opportunity of being heard

Judgement Text

, , , , , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES D, MUMBAI .. , ! ' #. $.. % , & ', ' BEFORE SHRI R.S.SYAL, AM AND DR.T.M.PAVALAN, JM ITA NO.7951/MUM/2011 : ASST.YEAR 2008-2009 SHRI RITESH HASMUKHLAL JAIN 93/115, 2ND FLOOR, RAUT ESTATE KOLIWADA, FANASWADI MUMBAI 400 002. PAN : ADDPJ8427C. THE INCOME TAX OFFICER WARD 14(1)(4) MUMBAI. ( () / // / APPELLANT) % % % % / VS. ( +,()/ RESPONDENT) () - -- - . . . . / APPELLANT BY : SHRI M.M.VAISHNAV +,() - . - . - . - . / RESPONDENT BY : SHRI K.SINGH % - /! / / / / DATE OF HEARING : 28.01.2013 012 - /! / DATE OF PRONOUNCEMENT : 30.01.2013 ' 3 ' 3 ' 3 ' 3 / / / / O R D E R PER R.S.SYAL (AM) : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE COMMISSIONER OF INCOME-TAX (APPEALS) ON 20.0 9.2011 IN RELATION TO THE ASSESSMENT YEAR 2008-2009. 2. SHORN OFF UNNECESSARY DETAILS, IT IS NOTICED THA T THE ASSESSING OFFICER ISSUED NOTICE ON 23 RD DECEMBER, 2010 FIXING THE CASE FOR HEARING ON 28.12.2010. A COPY OF SUCH NOTICE OF TH E ASSESSING OFFICER IS PLACED ON PAGE 1 TO 3 OF THE PAPER BOOK. HOWEVER, IT IS OBSERVED THAT THE ASSESSMENT ORDER WAS PASSED ON 27 .12.2010 I.E. BEFORE THE TIME ALLOTTED BY THE ASSESSING OFFICER F OR COMPLIANCE WITH ITA NO.7951/MUM/2011. SHRI RITESH HASMUKHLAL JAIN. 2 HIS REQUIREMENTS. WITHOUT GOING INTO THE MERITS OF T HE CASE, WE SET ASIDE THE RESULTANT IMPUGNED ORDER AND ALSO THE ORD ER PASSED BY THE ASSESSING OFFICER WITH A DIRECTION TO PASS A FRESH ASSESSMENT ORDER AS PER LAW AFTER ALLOWING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. WE WANT TO MAKE IT CLEAR THAT WE ARE NOT GOING INTO THE MERITS OF THE ADDITIONS BECAUSE THE ASSESSMENT ORDE R ITSELF HAS BEEN SET ASIDE. 3. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. ORDER PRONOUNCED ON THIS 30 TH DAY OF JANUARY, 2013. ' 3 - 012 4'%5 1 - 6 SD/- SD/- (DR.T.M.PAVALAN) (R.S.SYAL) & ' & ' & ' & ' / JUDICIAL MEMBER ! ! ! ! ' ' ' ' / ACCOUNTANT MEMBER MUMBAI ; 4'% DATED : 30 TH JANUARY, 2013. DEVDAS* ' 3 - +&/78 9 82/ ' 3 - +&/78 9 82/ ' 3 - +&/78 9 82/ ' 3 - +&/78 9 82// COPY OF THE ORDER FORWARDED TO : 1. () / THE APPELLANT 2. +,() / THE RESPONDENT. 3. : () / THE CIT(A)-25, MUMBAI. 4. : / CIT 5. 8=6 +&/&% , , / DR, ITAT, MUMBAI 6. 6 > / GUARD FILE. ' 3% ' 3% ' 3% ' 3% / BY ORDER, ,8/ +&/ //TRUE COPY// ? ? ? ?/ // /@ A @ A @ A @ A ( DY./ASSTT. REGISTRAR) , , , , / ITAT, MUMBAI