MISHAPAR INVESTMENTS LTD., MUMBAI V. INCOME TAX OFFICER 3(2)(2), MUMBAI

ITA 813/MUM/2009

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 55236 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 7 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-09-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 06-09-2011
• Assessment Year: 2003-2004
• Appeal Filed On: 06-02-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P C MAURYA
• Assessee Lawyers: NISHA GOPALANI
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIB UNAL MUMBAI BENCHES B, MUMBAI BEFORE SHRI R.S.SYAL, AM AND SHRI VIJAY PAL RAO, JM ITA NO.813/MUM/2009 : ASST.YEAR 2003-2004 M/S.MISHAPAR INVESTMENTS LIMITED MAFATLAL HOUSE, BACKBAY RECLAMATION MUMBAI 400 020. PAN : AAACM9237G. VS. THE INCOME TAX OFFICER WARD 3(2)(2) MUMBAI. (APPELLANT) (RESPONDENT) APPELLANT BY : MS.NISHA GOPALANI RESPONDENT BY : SHRI P.C.MAURYA DATE OF HEARING : 06.09.2011 DATE OF PRONOUNCEMENT : 09.09.2011 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 07.10.2008 IN RELATION TO THE ASSESSMENT YEAR 2003-2004. 2. FIRST GROUND IS AGAINST THE PASSING OF EX PARTE ORDER BY THE LEARNED CIT(A). THE OTHER GROUNDS ARE ON THE MERITS OF THE ADDITION S SUSTAINED. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE RELEVANT MATERIAL ON RECORD. IT IS NOTICED THAT THE LEARNED CIT(A) GAVE CERTAIN OPPORTUNITIES TO THE ASSESSEE FOR APPEARING. ON CERTAIN OCCASIONS THE AS SESSEE FILED LETTER SEEKING TIME AND ON OTHERS THERE WAS NO APPEARANCE. AS SUCH THE LEARNED CIT(A) DECIDED THE APPEAL EX PARTE QUA THE ASSESSEE ON MERITS. THE LEARNED A.R. SUBMITTED THAT THE ASSESSEE COULD NOT APPEAR BEFORE THE LEARNED CIT(A) FOR THE REASONS BEYOND CONTROL. IT WAS PRAYED THAT ONE MORE OPPORTUNITY BE GRANTED FOR PUTTING FORTH THE CONTENTIONS BEFORE THE LD. CIT(A) ON THE MERITS OF THE ADDITIONS. NO SERIOUS OBJECTION WAS TAKEN BY THE LEARNED DEPARTMENTAL REP RESENTATIVE. ITA NO.813/MUM/2009 M/S.MISHAPAR INVESTMENTS LIMITED. 2 4. IN VIEW OF THE ABOVE FACTS WE SET ASIDE THE IMPUGNED ORDER AND RESTORE THE MATTER TO THE FILE OF THE LEARNED CIT(A) FOR DISPOS AL OF THE APPEAL ON MERITS AFTER ALLOWING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. NEEDLESS TO SAY THE ASSESSEE WILL PROPERLY RESPOND TO THE LEARNED F IRST APPELLATE AUTHORITYS NOTICE AND EXTEND FULL COOPERATION IN THE DISPOSAL OF THE APPEAL. 5. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 09 TH DAY OF SEPTEMBER, 2011. SD/- SD/- (VIJAY PAL RAO) (R.S.SYAL) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI : 09 TH SEPTEMBER, 2011. DEVDAS*` COPY TO : 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT CONCERNED 4. THE CIT(A) - III, MUMBAI. 5. THE DR/ITAT, MUMBAI. 6. GUARD FILE. TRUE COPY. BY ORDER ASSISTANT REGISTRAR, ITAT, MUMBAI.