ROMEN MOHANLAL PATEL, MUMBAI V. INCOME TAX OFFICER-17(3)(2), MUMBAI

ITSSA 3/MUM/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 1894 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 18 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 16-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: misc
• Appeal Filed On: 29-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice; Application of stay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES D, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITSSA NO.3/MUM/2018 BLOCK PERIOD FROM 01-04-1996 TO 11-04-2002 SHRI ROMEN MOHANLAL PATEL, 40, BHANSALI BUILDING, BANGANGA ROAD, WALKESHWAR, MUMBAI [PAN : AABPP 3811D] VS. THE INCOME TAX OFFICER - 17(3)(2), MUMBAI ( APPELLANT ) (RESPONDENT) APPELLANT BY : SHRI VIMAL PUNMIYA, AR RESPONDENT BY : SHRI AJAY KUMAR, CIT - DR DATE OF HEARING : 14 - 11 - 201 8 DATE OF PRONOUNCEMENT : - 16 - 11 - 201 8 O R D E R PER MAHAVIR SINGH, JUDICIAL MEMBER: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF THE COMMISSIONER OF INCOME TAX(APPEALS)-28 , MUMBAI, IN APPEAL NO.CIT(A)-28/ITO-17(3)(2)/2017-18, DATED 27-03-2018. THE ASSESSMENT WAS FRAMED BY THE ITO, WARD-17(3)(2) , MUMBAI U/S. 158BC READ WITH SECTION 254 OF THE INCOME TAX ACT, 1961 ITSSA NO.3/MUM/2018 2 [HEREIN AFTER REFERRED TO AS ACT] FOR THE BLOCK P ERIOD FROM 01-04- 1996 TO 11-04-2002 VIDE HIS ORDER DT.29-12-2017. 2. AT THE OUTSET, IT IS NOTICED THAT THE ASSESSEE H AS FILED THIS APPEAL AGAINST THE ORDER OF THE CIT(A), REJECTING T HE STAY APPLICATION EX-PARTE AND THAT ALSO FIXING THE STAY APPLICATION FOR HEARING ON 23-03-2018, WHEREAS NOTICE FOR HEARING W AS ISSUED ON 21-03-2018. LD. COUNSEL FOR THE ASSESSEE TOOK U S THROUGH THE ORDER OF THE CIT(A), REJECTING THE STAY PETITIO N. LD. COUNSEL STATED THAT THE CIT(A) HAS VIOLATED THE PRINCIPLES OF NATURAL JUSTICE IN ISSUING NOTICE OF HEARING ON 21-03-2018 AND FIXING THE DATE FOR HEARING ON 23-03-2018. EVEN THE CIT(A) HA S NOT ALLOWED THE ADJOURNMENT DESPITE A RECENT TRAGEDY IN FAMILY OF ASSESSEES COUNSEL. THE PLEA OF ASSESSEE WAS TURNED DOWM BY CI T(A) IN PARA 2.1, WHICH IS AS UNDER: 2.1. IN VIEW OF REQUEST TO BE PERSONALLY HEARD, TH E APPELLANT WAS ALLOWED HEARING FOR 23.03.2018. ON SAID DATE HOWEV ER, AN ADJOURNMENT APPLICATION WAS RECEIVED CITING RECENT TRAGEDY IN F AMILY. WHEN THIS WAS CONFRONTED TO THE LD. CIT-DR HE FAIRL Y AGGRIEVED THAT THE ISSUE CAN BE REMITTED BACK TO THE FILE OF CIT(A) AFRESH. ITSSA NO.3/MUM/2018 3 3. AFTER HEARING BOTH THE SIDES AND GOING THROUGH T HE FACTS, WE RESTORE THIS STAY APPLICATION TO THE FILE OF THE CIT(A) FOR AFRESH ADJUDICATION. NEEDLESS TO SAY THAT THE CIT(A) WILL PROVIDE REASONABLE TIME AND REASONABLE OPPORTUNITY OF BEING HEARD TO ASSESSEE TO PRESENT HIS CASE. 4. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 16 TH DAY OF NOVEMBER, 2018 SD/- SD/- (RAJESH KUMAR) (MAHAV IR SINGH) ACCOUNTANT MEMBER JUDICIA L MEMBER MUMBAI; DATED: 16 TH NOVEMBER, 2018 TNMM ITSSA NO.3/MUM/2018 4 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A),MUMBAI 4. THE CIT 5. DR, D BENCH, ITAT, MUMBAI BY ORDER , #TRUE COPY # ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL, MUMBAI