DCIT 20(2), MUMBAI V. MONA GERORGE, MUMBAI

ITA 9069/MUM/2010

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 100723 (ITAT-MUMBAI)
• Duration Of Justice: 4 year(s) 7 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-08-2015
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 18-08-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 27-12-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 144

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES B, MUMBAI , , , BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER, AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA NO.9069 //MUM/2010 ASSESSMENT YEAR: 2007-08 ACIT-20(2), 612, PIRAMAL CHAMBERS, LALBAUG, MUMBAI-400012 / VS. SMT. MONA GEORGE, 1201, STELLAR TOWER, 2 ND X RD. LOKHANDWALA COMPLEX, ANDHERI (W), MUMBAI-400053 ( / REVENUE) ( !'# $ /ASSESSEE) P.A. NO. ACVPG1062B ITA NO.291//MUM/2011 ASSESSMENT YEAR: 2007-08 SMT. MONA GEORGE, 1201, STELLAR TOWER, 2 ND X RD. LOKHANDWALA COMPLEX, ANDHERI (W), MUMBAI-400053 / VS. ACIT-20(2), 612, PIRAMAL CHAMBERS, LALBAUG, MUMBAI-400012 ( !'# $ /ASSESSEE) ( / REVENUE) P.A. NO. ACVPG1062B / REVENUE BY SHRI C.P. PATHA-DR !'# $ / ASSESSEE BY SHRI ANIL THAKRAR % & $ ' / DATE OF HEARING : 18/08/2015 & $ ' / DATE OF ORDER: 31/08/2015 SMT. MONA GEORGE ITA NO.9069/M/2010 & 291/M/2011 2 / O R D E R PER JOGINDER SINGH (JUDICIAL MEMBER) THESE ARE CROSS APPEALS BY THE ASSESSEE AS WELL AS BY THE REVENUE, AGAINST THE IMPUGNED ORDER DATED 11/10/201 0, OF THE LD. FIRST APPELLATE AUTHORITY, MUMBAI, ON THE G ROUNDS AS DETAILED IN THE GROUNDS OF APPEAL OF BOTH THE APPEA LS. 2. DURING HEARING OF THESE APPEALS, WE HAVE HEARD S HRI C.P. PATHAK, LD. DR, AND SHRI ANIL THAKKAR, LD. COUNSEL FOR THE ASSESSEE. AT THE OUTSET, IT WAS POINTED OUT THAT A SSESSMENT WAS FRAMED U/S 144 OF THE ACT AND EVEN NONE WAS PRE SENT FROM EITHER SIDE BEFORE THE LD. COMMISSIONER OF INC OME TAX (APPEALS). 2.1. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WITHOUT G OING INTO MUCH DELIBERATION AND THE FACTS NARRATED BEFORE US AND ALSO AVAILABLE IN THE ASSESSMENT ORDER AS WELL AS IN THE IMPUGNED ORDER, WE REMAND BOTH THESE APPEALS TO THE FILE OF THE LD.AO TO EXAMINE THE CLAIM OF THE ASSESSEE AFRESH AND DEC IDE IN ACCORDANCE WITH LAW. NEEDLESS TO MENTION HERE THAT THE ASSESSEE BE GIVEN OPPORTUNITY OF BEING HEARD WITH F URTHER LIBERTY TO FURNISH EVIDENCE, IF ANY, IN SUPPORT OF HER CLAIM. EVEN OTHERWISE, NO PERSON SHOULD BE CONDEMNED UNHEA RD. KEEPING IN VIEW, THE TOTALITY OF FACTS, THE ASSESSE E IS ALSO DIRECTED NOT TO REMAIN CAUSAL IN HER APPROACH AND I S TO APPEAR BEFORE THE LD. ASSESSING OFFICER WITHIN ONE MONTH FROM THE RECEIPT OF THIS ORDER. THE LD. ASSESSING OFFICER IS FREE SMT. MONA GEORGE ITA NO.9069/M/2010 & 291/M/2011 3 TO DECIDE THE ASSESSMENT OF THE ASSESSEE ON A MUTUA LLY AGREED DATE. THUS, BOTH THE APPEALS ARE ALLOWED FOR STATISTICAL PURPOSES ONLY. THIS ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF LD. REPRESENTATIVES FROM BOTH SIDES AT THE CONCLUSION OF THE HEARING ON 18/08/2015. SD/ - (RAJESH KUMAR) SD/ - (JOGINDER SINGH) '# / ACCOUNTANT MEMBER $# / JUDICIAL MEMBER % MUMBAI; ( DATED : 31/08/2015 F{X~{T? P.S/. . . %$&'()(*& / COPY OF THE ORDER FORWARDED TO : 1. *+,- / THE APPELLANT 2. ./,- / THE RESPONDENT. 3. 0 0 1$ ( *+ ) / THE CIT, MUMBAI. 4. 0 0 1$ / CIT(A)- , MUMBAI 5. 34 .$ ! , 0 *+' *! 5 , % / DR, ITAT, MUMBAI 6. 6' 7% / GUARD FILE. / BY ORDER, /3+$ .$ //TRUE COPY// / (DY./ASSTT. REGISTRAR) , % / ITAT, MUMBAI