KAMINI ANIL LAKHANI,MUMBAI V. ITO, 23(2)(1), MUMBAI

MA 247/MUM/2024

AI Insights

The case involves Kamini Anil Lakhani, the appellant, contesting an order from the Income Tax Officer regarding the reopening of assessment, addition under section 50C of the Income Tax Act, and disallowance of charity claims for the assessment year 2010-11. Initially, the ITAT passed an order without a detailed hearing, which the appellant contested, claiming a violation of natural justice. The Tribunal, upon reviewing the circumstances and the appellant's request for a detailed hearing, decided to recall the previous order and set the case for a fresh hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 32109 (ITAT-MUMBAI)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-01-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2010-2011
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MAHESH PAMNANI
• Assessee Lawyers: RUTUJA N. PAWAR; SNEHA
• Keywords: Sale consideration of property below Jantri Value; Reopening of assessment; Principle of natural justice
• Section: 254(2); 50C

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H(SMC)” MUMBAI BEFORE SHRI AMIT SHUKLA (JUDICIAL MEMBER) AND SHRI OMKARESHWAR CHIDARA (ACCOUNTANT MEMBER) MA No. 247/MUM/2024 Assessment Year: 2010-11 (Arising out of ITA No. 1672/MUM/2024) Kamini Anil Lakhani 6th Floor, Arjuna Towers, Behind Rang Mahal Bldg, Bandra (West), Mumbai - 400050. Vs. Income Tax Officer 23(2)(1), Mumbai. PAN NO. ABLPL7198J Appellant Respondent Assessee by : Ms. Rutuja N. Pawar, Ms. Sneha More Revenue by : Shri Mahesh Pamnani, Sr. DR Date of Hearing : 13/12/2024 Date of pronouncement : 08/01/2025 ORDER PER OMKARESHWAR CHIDARA, AM In the above captioned appeal, an order was passed by ITAT Mumbai on 19/07/2024 vide ITA No. 1672/Mum/2024 for A.Y. 2010-11. In this order, ITAT adjudicated the matters relating to reopening of assessment, addition made u/s. 50C of I.T. Act and disallowance of charity claims, appellant for adjournment on the day of hearing. 2. The appellant contends by way of Application that the principles of natural justice are violated and no sufficient and reasonable opportunity for hearing was given to the appellant while adjudicating these contentions issues. The appellant states in this M.A. 247/Mum/2024 that first hearing and she intends to file a detailed paper book to demonstrate how the Ld. CIT(A) was appellate order. 3. The Misc. Application was posted for hearing on 13/12/2024 and the Ld. AR of appellant has fair chance of winning the appeal on merits and she should be given an opportunity of hearing. Hence, it was requested that the Hon’ble ITAT may recall its order and post the case for fresh hearing u/s. 254(2) of I.T. Act 4. After hearing the Ld. DR and appellant, it was decided to recall the order of ITAT as the order was passed on first hearing itself rejecting the application of adjournment. The appellant is to be given fair opportunity to file a paper book demonstrating al and factual aspects relating to this appeal, in the interests of justice. disallowance of charity claims, while rejecting the application appellant for adjournment on the day of hearing. The appellant contends by way of above Application that the principles of natural justice are violated and no sufficient and reasonable opportunity for hearing was given to the appellant while adjudicating these contentions issues. The in this M.A. 247/Mum/2024 that first hearing and she intends to file a detailed paper book to demonstrate how the Ld. CIT(A) was incorrect The Misc. Application was posted for hearing on 13/12/2024 and the Ld. AR of appellant vehemently argued that t fair chance of winning the appeal on merits and she should be given an opportunity of hearing. Hence, it was requested that the recall its order and post the case for fresh hearing . Act. After hearing the Ld. DR and appellant, it was decided to recall the order of ITAT as the order was passed on first hearing itself rejecting the application of adjournment. The appellant is to be given fair opportunity to file a paper book demonstrating al and factual aspects relating to this appeal, in the interests of Kamini Anil Lakhani 2 MA No. 247/MUM/2024 rejecting the application of above Miscellaneous Application that the principles of natural justice are violated and no sufficient and reasonable opportunity for hearing was given to the appellant while adjudicating these contentions issues. The in this M.A. 247/Mum/2024 that, as this is the first hearing and she intends to file a detailed paper book to incorrect in passing an The Misc. Application was posted for hearing on 13/12/2024 argued that the appellant fair chance of winning the appeal on merits and she should be given an opportunity of hearing. Hence, it was requested that the recall its order and post the case for fresh hearing After hearing the Ld. DR and appellant, it was decided to recall the order of ITAT as the order was passed on first hearing itself rejecting the application of adjournment. The appellant is to be given fair opportunity to file a paper book demonstrating all legal and factual aspects relating to this appeal, in the interests of 5. Accordingly, the order of ITAT mentioned in order is recalled and the Registry is directed to put up the case for fresh hearing, with an intimation to the app 6. Thus, the Misc. Application of appellant is allowed. Order pronounced in the open Court on Sd/- (AMIT SHUKLA JUDICIAL MEMBER Mumbai; Dated: 08/01/2025 Poonam Mirashi, Stenographer Copy of the Order forwarded to 1. The Appellant 2. The Respondent. 3. CIT 4. DR, ITAT, Mumbai 5. Guard file. //True Copy// Accordingly, the order of ITAT mentioned in order is recalled and the Registry is directed to put up the case for fresh hearing, with an intimation to the appellant and Department. Thus, the Misc. Application of appellant is allowed. Order pronounced in the open Court on 08/01/202 Sd/ AMIT SHUKLA) (OMKARESHWAR CHIDARA JUDICIAL MEMBER ACCOUNTANT MEMBER Copy of the Order forwarded to : BY ORDER, (Assistant Registrar) ITAT, Mumbai Kamini Anil Lakhani 3 MA No. 247/MUM/2024 Accordingly, the order of ITAT mentioned in Para 1 of this order is recalled and the Registry is directed to put up the case for ellant and Department. Thus, the Misc. Application of appellant is allowed. /2025. Sd/- OMKARESHWAR CHIDARA) ACCOUNTANT MEMBER BY ORDER, (Assistant Registrar) ITAT, Mumbai "