Income Tax Appellate Tribunal - Mumbai
Mrs. Sunita Amit Patanwala, Mumbai vs Ito 19 (3)(4), Mumbai on 29 September, 2021
आयकर अपीलीय अधिकरण "SMC" न्यायपीठ मुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL " SMC" BENCH, MUMBAI श्री भहावीय स हिं , उऩाध्मक्ष के भक्ष । BEFORE SRI MAHAVIR SINGH, VICE PRESIDENT Aayakr ApIla saM . / ITA No. 114/Mum/2020 (inaQa- a rNa baYa- / Assessment Year 2011-12) Mrs. Sunita Amit Patanwala The Income Tax Officer 31/33, Jaipragraj Bldg, 80/82, Ward-19(3)(4) Vs. Mumbai-400 007 Issaji Street masjid West, Mumbai-400 003 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थामी रेखा िं . / PAN No. AADPP7555N अऩीराथी की ओय े / Appellant by : Shri Milind Sheth/ Devan Patil, ARs' प्रत्मथी की ओय े / Respondent by : Smt. Smita Verma, DR सनवाई की तारीख / Date of hearing: 29.09.2021 घोषणा की तारीख / Date of pronouncement : 29.09.2021 AadoSa / O R D E R भहावीय स हिं , उऩाध्मक्ष के द्वाया / PER MAHAVIR SINGH, VP:
This appeal of the assessee is arising out of order of the Commissioner of Income Tax (Appeals)]-6, Mumbai [in short CIT(A)], in Appeal No. CIT(A)-6/IT-12/4/15/2017-18, vide dated 06.11.2019. The Assessment was framed by the Income Tax Officer, Ward 19(3)(4), Mumbai (in short ITO/ AO) for the A.Y. 2010-11 vide order dated 29.12.2016 under section 143(3) of the Income-tax Act, 1961 (hereinafter 'the Act').
2. At the outset, it is noticed that the assessee has requested for adjournment for few days. The assessee has filed an adjournment petition along with original letter of authority. As seen the order of CIT(A) which is an ex-parte order and noted 2 ITA No. 114/Mum/2020 Mrs. Sunita A. Patanwla; AY: 11 -12 in Para 4 page 2 of the CIT(A)'s order that he has decided the issue on non-compliance of the notices of the assessee. The CIT(A) has decided the issue based on material available on record. I also noticed that even the order of Assessing Officer is passed under section 144 read with section 147 of the Act that means none was present before Assessing Officer also.
3. In view of the above facts, when a query was put to the learned Sr. Departmental Representative, she fairly agreed that the matter can be restored back to the file of CIT(A) for allowing one more opportunity subject to cost of ₹10,000/-. Hence, I set aside the order of CIT(A) and restore the matter back to the file of CIT(A) subject to a payment of ₹10,000/- to the Legal Aid Authority constituted by Bombay High Court and it is addressed in the premises of Hon'ble Bombay High Court. The assessee will produce the receipt of payment of this cost before CIT(A) and CIT(A) will decide accordingly.
4. The appeal of assessee is allowed for statistical purposes.
Order pronounced in the open court on 29.09.2021.
Sd/-
(भहावीय स ह िं /MAHAVIR SINGH) (उऩाध्मक्ष / VICE PRESIDENT) भिंफई, ददनािंक/ Mumbai, Dated: 29.09.2021 सुदीप सरकार, व.निजी सचिव / Sudip Sarkar, Sr.PS 3 ITA No. 114/Mum/2020 Mrs. Sunita A. Patanwla; AY: 11 -12 आदे श की प्रनिलऱपप अग्रेपषि/Copy of the Order forwarded to :
1. अऩीराथी / The Appellant
2. प्रत्मथी / The Respondent.
3. आमकय आमक्त(अऩीर) / The CIT(A)
4. आमकय आमक्त / CIT
5. ववबागीम प्रतततनधध, आमकय अऩीरीम अधधकयण, भिंफई / DR, ITAT, Mumbai
6. गार्ड पाईर / Guard file.
आदे शािस ु ार/ BY ORDER, त्मावऩत प्रतत //True Copy// उप/सहायक पंजीकार (Asstt. Registrar) आयकर अपीऱीय अचिकरण, भिंफई / ITAT, Mumbai