DR. VIVEK G. BHARTU, MUMBAI V. ITO 7(3)(1), MUMBAI

ITA 912/MUM/2012

• Counselvise Citation: 91219914 RSA 2012
• Duration Of Justice: 2 year(s) 11 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-01-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Next Hearing Date: 06-11-2013
• Assessment Year: 2006-2007
• Appeal Filed On: 10-02-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PAVAN KUMAR BEER LA
• Assessee Lawyers: PRADEEP KAPSI
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH F, MUMBAI , ,, , ! ! ! ! ' ' ' ' ''' ''' ''' '''# ## # ! ! ! ! $ $ $ $ BEFORE SHRI R.C. SHARMA, ACCOUNTANT MEMBER AND SHRI VIVEK VARMA, JUDICIAL MEMBER ITAS NO. : 909 TO 914/MUM/2012 (ASSESSMENT YEARS: 2003-04 TO 2008-09) DR. VIVEK G BHARTU, 101, 764E UMRIGAR BUILDING, TILAK ROAD, PARSEE COLONY, DADAR, MUMBAI -400 014 .: PAN: AACPB 7638 P VS INCOME TAX OFFICER 7(3)(1), AAYAKAR BHAVAN, QUEENS ROAD, MARINE LINE, MUMBAI -400 023 (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI PRADEEP KAPSI RESPONDENT BY : SHRI PAVAN KUMAR BEERLA /DATE OF HEARING : 14-01-2015 / DATE OF PRONOUNCEMENT : 21-01-2015 ORDER ''' ''' ''' ''' , , , , % %% % PER VIVEK VARMA, JM: THE FOLLOWING APPEALS HAVE BEEN FILED BY THE ASSESSEE: SR. NO. ITA NO. ASST. YEAR CIT(A) DT. OF CIT(A) ORDER 1 909/M/2012 2003-04 13 22.09.2011 2 910/M/2012 2004-05 13 22.09.2011 3 911/M/2012 2005-06 13 22.09.2011 4 912/M/2012 2006-07 13 22.09.2011 5 913/M/2012 2007-08 13 22.09.2011 6 914/M/2012 2008-09 13 22.09.2011 2. AT THE TIME OF HEARING THE AR SUBMITTED THAT DUE TO ILL HEALTH OF THE ASSESSEE HE COULD NOT FURNISH THE EVIDENCE S BEFORE THE CIT(A), WHICH HE HAS PLACED BEFORE US ALONG WITH AN AFFIDA VIT GIVING REASONS AND IMPORTANCE OF THE EVIDENCES TO BE CONSIDERED. DR. VIVEK G BHARTU ITAS NO. 909 TO 914/M/2012 2 3. THE AR SUBMITTED THAT SINCE THE EVIDENCE IS BEING PLAC ED NOW, THE ASSESSEE BE ALLOWED TO REPRESENT THE CASES PR OPERLY BEFORE THE REVENUE AUTHORITIES. 4. THE DR DID NOT OBJECT FOR READJUDICATION OF THE CASES. 5. AFTER HEARING THE AR AND GOING THROUGH THE AFFIDAVIT DA TED 23.07.2014, WHEREIN POINT NO. 4 READS AS, THAT I WAS PREVENTED BY REASONABLE CAUSE IN NOT FURNISHING THE AFORESAID EVIDENCES BEFORE THE ASSESSING OFFICER OR CIT(A) , WE FEEL THAT ANOTHER OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE, SINCE THE CON TENTS OF THE AFFIDAVIT HAVE NOT BEEN CONTROVERTED. 6. WE, THEREFORE, SET ASIDE THE ORDERS OF THE CIT(A) IN ALL T HE ABOVE CASES IMPUGNED BEFORE US AND RESTORE THE SAME T O THE FILE OF THE AO FOR FRESH AND DE NOVO ADJUDICATION. 7. THE APPEALS, AS FILED ARE TREATED AS ALLOWED FOR STATISTIC AL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST JANUARY, 2015. SD/- SD/- ''' ''' ''' ''' ! ! ! ! ' ' ' ' ! ! ! ! (R.C. SHARMA) ( VIVEK VARMA ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATE: 21 ST JANUARY, 2015 #/ COPY TO:- 1) / THE APPELLANT. 2) / THE RESPONDENT. 3) THE CIT(A) -13, MUMBAI. 4) THE CIT- 7 , MUMBAI/CIT - 7 , MUMBAI. 5) $%& ###' () , * #' , + , / THE D.R. F BENCH, MUMBAI. DR. VIVEK G BHARTU ITAS NO. 909 TO 914/M/2012 3 6) &-. / COPY TO GUARD FILE. *!0 / BY ORDER / / TRUE COPY / / 1 / 2 3 * #' , + , DY. / ASSTT. REGISTRAR I.T.A.T., MUMBAI *CHAVAN, SR.PS