Income Tax Appellate Tribunal - Mumbai
Nilesh Badani, Mumbai vs Dcit 10(3), Mumbai on 12 April, 2017
आयकर अपीऱीय अधिकरण, मुंबई न्यायपीठ "बी" मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL"B" BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, JM AND SHRI RAJESH KUMAR, AM श्री महाविर स ग िं , न्याययक दस्य एििं श्री राजेश कुमार, ऱेखा दस्य के मक्ष आयकर अपीऱ सं./I.T.A. No. 6632/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2010-11) Shri Nilesh Badani, बनाम/ Dy.Commissioner of Income Tax-
C/o Jayesh Sanghrajka and Co., Vs. 10(3),
Chartered Accountants Unit No.405, Aaykar Bhavan,
Hind Rajasthan Centre, M K Road,
D S Phalke road, Mumbai-400 020
Dadar (E),
Mumbai-400014
(अपीऱधर्थी /Appellant) .. (प्रत्यर्थी / Respondent)
स्र्थधयी ऱेखध सं ./जीआइआर सं ./PAN. : AABPB9925C अपीऱधर्थी की ओर से / Assessee by Shri Margav Shukla प्रत्यर्थी की ओर से/Assessee by Shri Suman Kumar सुनवाई की तायीख /Da te o f He a r in g : 4.4.2017 घोषणा की तायीख /Da te o f : 12.4.2017 Pro n ou n ce me nt आदे श / O R D E R PER RAJESH KUMAR, A. M:
This is an appeal filed by the assessee challenging the order dated 25.9.2014 passed by the ld.CIT(A)-22, Mumbai for the assessment year 2010-11.
2. At the outset, the ld.AR submitted before us that the ld.CIT(A) has grossly erred in confirming the assessment order without affording the fair 2 -ITA No.6632/Mum/2014 and reasonable opportunity to the assessee to represent his case thereby causing gross violation of principle of natural justice and requested for annulling/quashing the appellate order passed by the FAA.
3. The ld. DR on the other hand opposed the submissions of the ld.AR qua the quashing or annulling the order of FAA but fairly submitted that if at all the opportunity of hearing was not granted or principle of natural justice was violated, at the most the matter could be set aside to the file of the ld.CIT(A) for adjudication denovo as per facts and law.
4. We have considered the rival submissions and perused the material placed before us including the impugned orders. We find that the assessee in ground no.4 has raised the issue of violation of principle of natural justice resulting from non-granting of fair and reasonable opportunity to the assessee to represent his case. We are of the considered opinion that principle of natural justice would be met if the assessee is granted one more opportunity of hearing as also no prejudice would be caused to the revenue if the appeal is restored back to the file of the AO. Accordingly, we restore this appeal to the file of the AO for denovo adjudication as per law after affording reasonable opportunity to the assessee to represent his case.
3 -ITA No.6632/Mum/2014
5. In the result, the appeal of the assessee stands allowed for statistical purposes.
Order pronounced in the open court on 12th April, 2017.
Sd sd (MAHAVIR SINGH ) (RAJESH KUMAR) Judicial Member Accountant Member मंबई Mumbai: 12th April, 2017. व.नि.स./ SRL , Sr. PS
आदे श की प्रततलरपऩ अग्रेपषत/Copy of the Order forwarded to :
1. अऩीराथी / The Appellant
2. प्रत्मथी / The Respondent
3. आमकय आमक् ु त(अऩीर) / The CIT(A)
4. आमकय आमक् ु त / CIT - concerned
5. पवबागीम प्रतततनधध, आमकय अऩीरीम अधधकयण, भफ ुुं ई / DR, ITAT, Mumbai
6. गार्ड पाईर / Guard File आदे शानस ु ाय/ BY ORDER, True copy उऩ/सहामक ऩुंजीकाय (Dy./Asstt. Registrar) आमकय अऩीरीम अधधकयण, भफ ुुं ई / ITAT, Mumbai