THE COLLECTOR DIST THANE, THANE v. ITO TDS-II, THANE

ITA 10/MUM/2010 | 2008-2009
Pronouncement Date: 14-12-2010 | Result: Allowed

Appeal Details

RSA Number 1019914 RSA 2010
Assessee PAN OFDEC2010S
Bench Mumbai
Appeal Number ITA 10/MUM/2010
Duration Of Justice 11 month(s) 13 day(s)
Appellant THE COLLECTOR DIST THANE, THANE
Respondent ITO TDS-II, THANE
Appeal Type Income Tax Appeal
Pronouncement Date 14-12-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted C
Tribunal Order Date 14-12-2010
Date Of Final Hearing 29-11-2010
Next Hearing Date 29-11-2010
Assessment Year 2008-2009
Appeal Filed On 01-01-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES C MUMBAI BEFORE SHRI J SUDHAKAR REDDY ACCOUNTANT MEMBER AND SHRI VIJAY PAL RAO JUDICIAL MEMBER ITA NO. 9 AND 10/MUM/2010 (ASSESSMENT YEARS: 2007-08 AND 2008-09 ) THE COLLECTOR DIST-THANE THANE. . APPELLANT VS INCOME TAX OFFICER(TDS) GR.FL.QURESHI MANSION GOKHALE ROAD THANE-400602. PAN:PNE0010991G RESPONDENT APPELLANT BY : SHRI SATISH R MODY RESPONDENT BY : SHRI GONI SRINIVASAN O R D E R PER VIJAY PAL RAO JM THESE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINS T THE ORDER DATED 04.11.2009 OF CIT(A)-II THANE FOR THE ASSESSMENT YEARS 2007-08 AND 2008-09. 2. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS IN THIS APPEAL: 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW THE CIT(A) ERRED IN PASSING THE ORDER WITHOUT GIVING PROPER OPPORTUNITY OF HEARING TO THE APPELLANT. 2. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW THE CIT(A) ERRED IN CONFIRMING T HE ORDER OF THE ASSESSING OFFICER PASSED U/S 206C(1C) ITA NO. 9 AND 10/MUM/2010 (ASSESSMENT YEARS: 2007-08 AND 2008-09 ) 2 AND RAISING THE DEMAND OF RS.39 96 710/- WITH INTEREST U/S 206C(7) 3. THE ORDER OF THE. CIT(A)-II THANE BE VACATED AND JUSTICE BE GIVEN TO YOUR APPELLANT 3. WE HAVE HEARD THE LEARNED AR AS WELL AS THE LD. DR AND CONSIDERED THE RELEVANT RECORD. ONLY GRIEVANCE RAI SED BY THE ASSESSEE BEFORE US IS THAT THE CIT(A) HAS NOT GIVEN EFFECTIVE OPPORTUNITY OF HEARING TO THE ASSESSEE WHICH IS A STATE GOVERNMENT DEPARTMENT. THEREFORE THE LEARNED AR OF THE ASSESSEE PLEADED THAT THE IMPUGNED ORDER OF THE L D. CIT(A) BE SET ASIDE AND ASSESSEE BE GIVEN ONE MORE OPPORTU NITY OF HEARING. 4. ON THE OTHER HAND THE LEARNED DR VEHEMENTLY OP POSED THE ASSESSEES SUBMISSIONS AND SUBMITTED THAT THE A SSESSEE WAS GIVEN MORE THAN SUFFICIENT OPPORTUNITIES OF HEA RING BY THE LEARNED CIT(A) BEFORE DECIDING THE APPEAL OF THE A SSESSEE AND THEREFORE THE ASSESSEE DOES NOT DESERVE FOR A NY MORE OPPORTUNITY OF HEARING. 5. AFTER CONSIDERING THE RIVAL CONTENTIONS AND RELE VANT RECORD WE NOTE THAT THOUGH THE CIT(A) HAS DECIDED THE APPEAL OF THE ASSESSEE EX-PARTE SINCE NONE-APPEARED BEFORE THE CIT(A). THE CIT(A) HAS RECORDED THE REASONING IN PARAGRAPH 2 OF THE IMPUGNED ORDER. IN THE SAID PAR AGRAPH THE ITA NO. 9 AND 10/MUM/2010 (ASSESSMENT YEARS: 2007-08 AND 2008-09 ) 3 CIT(A) HAS MENTIONED THAT THE ASSESSEE VIDE LETTER DATED 25.06.2009 STATED THAT AS GIVEN TO UNDERSTAND ON T ELEPHONE BY YOUR OFFICE THE CHARGE OF YOUR JURISDICTION IS NOT YET HANDED OVER TO THE CONCERNED OFFICER AND HENCE FRESH NOTI CE OF HEARING WILL BE ISSUED ON US IN FUTURE. WE WILL AT TEND THE HEARING AFTER THE FRESH NOTICE IS SERVED. THEREBY THE ASSESSEE EXPRESSED THE DIFFICULTIES IN PURSUING THE MATTER IN VIEW OF THE REASONS GIVEN IN ITS LETTER DATED 25.6. 2009. IN THE PRESENT CASE THE ASSESSEE IS A STATE GOVERNMENT DE PARTMENT AND THE DECISIONS ARE NOT TAKEN BY IN PERSON BUT B Y THE AUTHORITY AT DIFFERENT LEVELS AND SOMETIMES THE DEL AY IS BOUND TO BE HAPPENED IN TAKING THE DECISIONS. IN THE CASE IN HAND THE ASSESSEE DID NOT ATTEND THE HEARING ON 4.11.200 9 AND THEREFORE THE CIT(A) HAS DECIDED THE APPEAL EX-PAR TE. IN THE TOTALITY OF THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF JUSTICE WE ARE OF THE VIEW THAT THE ASSESSEE SHOULD BE GIVEN ONE MORE OPPORTUNITY OF HEARING. A CCORDINGLY WE SET ASIDE THE ORDER OF THE LEARNED CIT(A) AND D IRECT THE CIT(A) TO GRANT ONE MORE OPPORTUNITY OF BEING HEAR D TO THE ASSESSEE. WE ALSO DIRECT THE ASSESSEE NOT TO TAKE UNNECESSARY ADJOURNMENTS AND CO-OPERATE SINCERELY WITH THE REVENUE AUTHORITY FOR SPEEDY DISPOSAL OF THE APPEAL S. ITA NO. 9 AND 10/MUM/2010 (ASSESSMENT YEARS: 2007-08 AND 2008-09 ) 4 6. IN THE RESULT THE APPEALS OF THE ASSESSEE ARE A LLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 14.12.2010 SD SD (J.SUDHAKAR REDDY) (VI JAY PAL RAO) ACCOUNTANT MEMBER JUDICIAL MEMB ER MUMBAI ON THIS 14 TH DAY OF DEC 2010 SRL:31210 COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT CONCERNED 4. CIT(A) CONCERNED 5. DR CONCERNED BENCH BY ORDER TRUE COPY ASSTT. REGISTRAR ITAT MUMBAI