SATYAVATI RUIA, MUMBAI v. DCIT 3(1), MUMBAI

ITA 1213/MUM/2009 | 2005-2006
Pronouncement Date: 21-05-2010 | Result: Allowed

Appeal Details

RSA Number 121319914 RSA 2009
Assessee PAN ADAPR2027H
Bench Mumbai
Appeal Number ITA 1213/MUM/2009
Duration Of Justice 1 year(s) 2 month(s) 28 day(s)
Appellant SATYAVATI RUIA, MUMBAI
Respondent DCIT 3(1), MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 21-05-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted E
Tribunal Order Date 21-05-2010
Date Of Final Hearing 18-05-2010
Next Hearing Date 18-05-2010
Assessment Year 2005-2006
Appeal Filed On 23-02-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES E MUMBAI BEFORE SHRI R.S.SYAL AM AND SHRI VIJAY PAL RAO JM ITA NO.1213/MUM/2009 : ASST.YEAR 2005-2006 SMT.SATYAVATI RUIA 901 MAKER CHAMBERS V NARIMAN POINT MUMBAI 400 021. PA NO.ADAPR2027H. VS. THE DY.COMMISSIONER OF INCOME-TAX CIRCLE 3(1) MUMBAI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI PANKAJ TOPRANI RESPONDENT BY : SHRI SHRAVAN KUMAR O R D E R PER R.S.SYAL AM : THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDE R PASSED BY THE COMMISSIONER OF INCOME-TAX (APPEALS) ON 26.12.2008 IN RELATION TO THE ASSESSMENT YEAR 2005-2006. 2. SHORN OFF UNNECESSARY DETAILS IT IS NOTED THAT T HE ASSESSEE FILED HER RETURN DECLARING TOTAL INCOME OF RS.8 41 508. THE ASSESSME NT WAS FRAMED U/S.143(3) AT TOTAL INCOME OF RS.44 70 500. THE ASSESSEE ASSAILED THE ADDITIONS BEFORE THE LEARNED FIRST APPELLATE AUTHORITY. AS PER THE IMPUGNED ORDE R THE ASSESSEE DID NOT AVAIL OF CERTAIN OPPORTUNITIES OF HEARING GRANTED BY THE LD. CIT(A). IN THIS BACKGROUND OF FACTS THE LD. FIRST APPELLATE AUTHORITY DISPOSED O FF THE APPEAL EX PARTE ON MERITS DISMISSING ALL THE GROUNDS RAISED BY THE ASSESSEE. BEFORE US THE LEARNED COUNSEL FOR THE ASSESSEE CONTENDED THAT ADEQUATE OPPORTUNIT Y WAS NOT PROVIDED BY THE CIT(A). HE STATED THE REASONS FOR NON-COMPLIANCE. I T WAS THEREFORE REQUESTED THAT ONE MORE OPPORTUNITY BE GRANTED BY SENDING THE MATT ER BACK TO THE FILE OF THE LEARNED CIT(A). NO SERIOUS OBJECTION WAS RAISED BY THE LEARNED DEPARTMENTAL REPRESENTATIVE. IN VIEW OF THESE FACTS WE SET ASID E THE IMPUGNED ORDER AND RESTORE ITA NO.1213/MUM/2009 SMT.SATYAVATI RUIA. 2 THE MATTER TO THE FILE OF THE LEARNED CIT(A) FOR DE CIDING THE APPEAL AFRESH AS PER LAW AFTER ALLOWING A REASONABLE OPPORTUNITY OF BEIN G HEARD TO THE ASSESSEE. 4. IN THE RESULT THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. ORDER PRONOUNCED ON THIS 21 ST DAY OF MAY 2010. SD/- SD/- ( VIJAY PAL RAO ) ( R.S.SYAL ) JUDICIAL MEMBER ACCOUNTANT M EMBER MUMBAI : 21 ST MAY 2010 . DEVDAS* COPY TO : 1. THE APPELLANT. 2. THE RESPONDENTS. 3. THE CIT CONCERNED 4. THE CIT(A)-XXVII MUMBAI. 5. THE DR/ITAT MUMBAI. 6. GUARD FILE. TRUE COPY. BY ORDER ASSISTANT REGISTRAR ITAT MUMBAI.