SMT. CHANDNI N. HOTCHANDANI, THANE V. ITO WARD 2(1), KALYAN, KALYAN

ITA 862/MUM/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 5903 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 7 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-09-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 03-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SMITA VERMA
• Assessee Lawyers: SUNIL ROHRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH SMC, MUMBAI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA NOS.862 & 863/M/2020 ASSESSMENT YEARS: 2007-08 & 2008-09 SMT. CHANDNI N. HOTCHANDANI, FLAT NO.302, PARADISE APT. NEAR GUDDU PALACE, BEHIND REGENCY HOTEL, CHOPRA COURT, ULHANSNAGAR, DIST. THANE 421 003 PAN: ABJPH7628D VS. INCOME TAX OFFICER, WARD 2(1), 6 TH FLOOR, ASHAR IT PARK, ROAD NO.16Z, WAGLE INDUSTRIAL ESTATE, THANE (WEST) -400 604 (APPELLANT) (RE SPONDENT) PRESENT FOR: ASSESSEE BY : SHRI SUNIL ROHRA, A.R. REVENUE BY : MS. SMITA VERMA, D.R. DATE OF HEARING : 23.08.2021 DATE OF PRONOUNCEMENT : 14.09.2021 O R D E R PER RAJESH KUMAR, ACCOUNTANT MEMBER: THE ABOVE TITLED APPEALS HAVE BEEN PREFERRED BY TH E ASSESSEE AGAINST THE EVEN ORDER DATED 01.10.2013 OF THE COMMISSIONER OF INCOME TAX (APPEALS) [HEREINAFTER R EFERRED TO AS THE CIT(A)] RELEVANT TO ASSESSMENT YEARS 2007-08 & 2008-09. 2. AT THE TIME OF HEARING IT WAS BROUGHT TO OUR NOT ICE THAT THE ORDER FRAMED BY THE FIRST APPELLATE AUTHORITY IS EX -PARTE ORDER WITHOUT CONSIDERING THE MERIT OF THE CASE. IT WAS SUBMITTED BEFORE US THAT ASSESSEE COULD NOT APPEAR OR ATTEND BEFORE THE LD. CIT(A) DUE TO UNAVOIDABLE REASONS WHICH ARE BEYOND THE CONTROL OF THE ASSESSEE. ACCORDINGLY, WE ARE INCLINED TO R ESTORE THE ISSUE TO THE FILE OF THE LD. CIT(A) TO DECIDE THE ISSUE O N MERIT AFTER ITA NO.862/M/2020 SMT. CHANDNI N. HOTCHANDANI 2 AFFORDING A REASONABLE OPPORTUNITY OF HEARING TO TH E ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO CO-OPERATE FOR DIS POSAL OF APPEAL BEFORE THE LD. CIT(A) BY PRESENTING HER CASE ON MER IT. 3. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 14.09.2021. SD/- SD/- (MAHAVIR SINGH) (RAJESH KUMAR) VICE PRESIDENT ACCOUNTANT MEMBER MUMBAI, DATED: 14.09.2021. * 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.