ALKESH PAREKH, MUMBAI V. ITO WD 13(3)(3), MUMBAI

ITA 960/MUM/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 6472 (ITAT-MUMBAI)
• Duration Of Justice: 11 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-02-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 19-02-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: R K GUBGOTRA J
• Assessee Lawyers: GAURAV KABDA
• Keywords: Set aside
• Section: 143(3); 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, ACCOUNTANT MEMBER ITA NO. 960/MUM/2019 ( ASSESSMENT YEAR: 2009-10) SHRI ALKESH PAREKH, OFFICE NO. 9 & 10, 21 & 22, A WING SATYAM SHOPPING CENTER, M.G. ROAD, GHATKOPAR EAST, MUMBAI-400077. VS. I.T.O.-13(3)(3) AAYAKAR BHAVAN, M.K. ROAD, MUMBAI-400020. PAN/GIR NO. AADPP 3668 E (APPELLANT ) .. (RESPONDENT ) ASSESSEE BY GAURAV KABDA (AR) REVENUE BY SHRI R.K. GUBGOTRA (JCIT-DR) DATE OF HEARING 06/02/2020 DATE OF PRONOUNCEMENT 07/02/2020 / O R D E R PER: R.C. SHARMA, A.M. THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E EX PARTE ORDER DATED 10/01/2019 OF LD. CIT(A)-55, MUMBAI FOR THE A.Y. 2009-10 IN THE MATTER OF ORDER PASSED U/S 143(3) R.W.S. 263 OF THE INCOME TAX ACT, 1961 (IN SHORT, THE ACT). 2. IN THIS APPEAL, THE ASSESSEE IS BASICALLY AGGRIE VED FOR THE EX PARTE ORDER PASSED BY THE LD. CIT(A) WITHOUT GIVING OPPORTUNITY OF HEARING TO THE ASSESSEE. THE LD AR OF THE ASSESSEE HAS DRAWN OUR ATTENTION TO THE ADDRESS MENTIONED IN FORM NO. 36 A ND IT WAS ITA NO. 960/MUM/2019 SHRI ALKESH PAREKH VS ITO 2 CONTENDED THAT NOTICES SENT BY THE LD. CIT(A) WAS O N DIFFERENT ADDRESS WHICH COULD NOT BE RECEIVED BY THE ASSESSEE, THEREF ORE, NOBODY COULD APPEAR ON BEHALF OF THE ASSESSEE. IT WAS PRAYED THA T EX PARTE ORDER SHOULD BE SET ASIDE. 3. I HAVE CONSIDERED THE RIVAL CONTENTIONS AND FOUN D THAT THE LD. CIT(A) HAS PASSED EX PARTE ORDER ON 10/01/2019 ON T HE PLEA THAT NOBODY APPEARED ON BEHALF OF THE ASSESSEE. AS PER T HE FACTS NARRATED BY THE LD AR THE ADDRESS ON WHICH THE LD. CIT(A) HA S SENT THE NOTICE WAS CHANGED AND NO NOTICE COULD BE SERVED ON THE AS SESSEE, THEREFORE, NON-APPEARANCE OF THE ASSESSEE BEFORE TH E LD. CIT(A) WAS ON THE REASONABLE GROUND. IN TERMS OF PROVISIONS OF SUB-SECTION (6) OF SECTION 250 OF THE ACT, THE ORDER OF THE COMMISSION ER (APPEALS) DISPOSING OF THE APPEAL SHOULD BE IN WRITING AND SH ALL STATE THE POINTS FOR DETERMINATION, THE DECISION THEREON AND THE REA SON FOR THE DECISION. THEREFORE, IN THE SUBSTANTIAL INTEREST OF JUSTICE, WE SET ASIDE THE EX PARTE ORDER OF THE LD. CIT(A) AND RESTORE TH E MATTER BACK TO THE FILE OF LD. CIT(A) FOR DECIDING THE MATTER AFRESH O N MERIT AFTER PROVIDING DUE AND REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEFORE THE LD. CIT(A) WITHIN 60 DAYS FROM THE DATE OF RECEIPT OF THIS ORDER. ITA NO. 960/MUM/2019 SHRI ALKESH PAREKH VS ITO 3 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED IN PART FOR STATISTICAL PURPOSES ONLY. ORDER PRONOUNCED IN THE OPEN COURT ON 07 TH FEBRUARY, 2020. SD/- (R.C.SHARMA) ACCOUNTANT MEMBER MUMBAI; DATED 07/02/2020 *RANJAN COPY OF THE ORDER FORWARDED TO : BY ORDER, (ASSTT. REGISTRAR) ITAT, MUMBAI 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY//