HUTOXI KANGA, MUMBAI V. ACIT 18(2), MUMBAI

ITSSA 17/MUM/2012

• Counselvise Citation: [2013] 121 COUNSELVISE.COM (IT) 9365 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 2 month(s) 24 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 19-07-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: misc
• Appeal Filed On: 25-04-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K C P PATNAIK

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH H, MUMBAI BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND DR. S.T.M. PAVALAN, JUDICIAL MEMBER ITA NO. 17/MUM/2012 BLOCK PERIOD: 01.04.1998 TO 14.09.1998 SMT. HUTOXI KANGA FARM, P-20 GODREJ BAUG, OFF. NAPEAN SEA ROAD, MUMBAI PAN: AAMPK 8962 F VS. ACIT 18(2) (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI K. SHIVRAM & PARAS SAVLA REVENUE BY : SHRI K.C.P. PATNAIK DATE OF HEARING : 04.07.2013 DATE OF PRONOUNCEMENT : 19.07.2013 O R D E R PER DR. S.T.M. PAVALAN, JM: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF THE LD.CIT(A) -29, MUMBAI DATED 24.02.2012 FOR THE BLO CK PERIOD 01.04.1998 TO 14.09.1998. 2. AT THE OUTSET, IT HAS BEEN OBSERVED THAT THE LD. CIT(A) HAS PASSED THE IMPUGNED EX-PARTE ORDER AFTER NOTING THAT THE ASSES SEE HAS NOT COMPLIED WITH THE NOTICES AND NOT APPEARED FOR HEARING FOR TWO CONSEC UTIVE DATES. HOWEVER, THE LD. COUNSEL FOR THE ASSESSEE HAS POINTED OUT THAT THE A SSESSEE HAS NEVER RECEIVED ANY NOTICE DATED 15.02.2012 WHEREAS THE LD.CIT(A) HAS P ASSED THE IMPUNED EX-PARTE ORDER ON THE PRETEXT THAT THE SAID NOTICE HAS BEEN RETURNED AS UNCLAIMED. THE SAME HAS BEEN AVERRED BY THE ASSESSEE BY WAY OF AN AFFID AVIT DATED 19.06.2013. CONSIDERING THE FACTS AND CIRCUMSTANCES IN TOTO, WE ARE OF THE VIEW THAT IT WOULD BE JUST AND PROPER TO RESTORE THE APPEAL BACK TO THE F ILE OF THE LD.CIT(A) TO DECIDE THE APPEAL AFRESH ON MERITS AFTER GIVING ONE AN OPPORTU NITY OF BEING HEARD TO THE ITA NO. 17/MUM/2012 SMT. HUTOXI KANGA BLOCK PERIOD: 01.04.1998 TO 14.09.1998 2 ASSESSEE PLACING ALL THE RECORDS TO SUBSTANTIATE HI S CLAIM. WE DIRECT AND ORDER ACCORDINGLY. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 19 TH DAY OF JULY, 2013. SD/- SD/- (P.M. JAGTAP) (DR. S.T.M. PAVALAN) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED: 19.07.2013. *SRIVASTAVA COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT (A) CONCERNED, MUMBAI THE DR H BENCH //TRUE COPY// [ BY ORDER DY/ASSTT. REGISTRAR, ITAT, MUMBAI.