NIKHIL P. BHATIA, MUMBAI v. DCIT 12(2), MUMBAI

ITA 2559/MUM/2009 | 2002-2003
Pronouncement Date: 09-09-2011 | Result: Partly Allowed

Appeal Details

RSA Number 255919914 RSA 2009
Assessee PAN AACPB3965B
Bench Mumbai
Appeal Number ITA 2559/MUM/2009
Duration Of Justice 2 year(s) 4 month(s) 18 day(s)
Appellant NIKHIL P. BHATIA, MUMBAI
Respondent DCIT 12(2), MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 09-09-2011
Appeal Filed By Assessee
Order Result Partly Allowed
Bench Allotted B
Tribunal Order Date 09-09-2011
Date Of Final Hearing 10-06-2010
Next Hearing Date 10-06-2010
Assessment Year 2002-2003
Appeal Filed On 21-04-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH B MUMBAI BEFORE SHRI R.S. SYAL (AM) & SHRI VIJAY PAL RAO (J M) I.T.A.NO.2559/MUM/2009 (A.Y. 2002-03) SHRI NIKHIL P. BHATIA 2/12 PUSHPA VIHAR OPP. COLABA POST OFFICE MUMBAI-400 005. PAN: AACPB3965B VS. DY.COMMR. OF INCOME-TAX-12(2) AAYKAR BHAVAN M.K. ROAD MUMBAI-400 02. APPELLANT RESPONDENT APPELLANT BY SHRI VIPUL JOSHI. RESPONDENT BY SHRI P .C. MAURYA. DATE OF HEARING 07-09-2011 DATE OF PRONOUNCEMENT 09-09-2011 O R D E R PER R.S. SYAL AM : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER PASSED BY THE CIT(A) ON 05-02-2009 IN RELATION TO ASSESSMENT YEAR 2002-03. 2. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. IT IS OBSERVED THAT THE LD. CIT(A) HAS PASSED THE EX PARTE ORDER QUA THE ASSESSEE ALBEIT ON MERITS. AFFIDAVIT FILED BY THE ASSESSEE HAS BE EN PLACED ON RECORD EXPLAINING THE REASONS FOR NON-APPEARANCE BEFORE TH E LD. CIT(A). WE ARE SATISFIED WITH THE REASONS FOR SUCH NON-APPEARANCE. UNDER THE SE CIRCUMSTANCES WE ARE OF THE CONSIDERED OPINION THAT IT WOULD BE JUST AND FA IR IF THE IMPUGNED ORDER IS SET ASIDE AND THE MATTER IS RESTORED TO THE FILE OF TH E LD. CIT(A). WE ORDER ACCORDINGLY AND DIRECT HIM TO DECIDE THE APPEAL AFR ESH AFTER ALLOWING A REASONABLE ITA NO.2559/MUM/2009 NIKHIL P. BHATIA 2 OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. NEEDLES S TO SAY THE ASSESSEE WILL EXTEND FULL CO-OPERATION TO THE LD. FIRST APPELLATE AUTHORITY IN DISPOSING OF THE APPEAL. 3. IN THE RESULT THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. ORDER PRONOUNCED ON THE 09TH DAY OF SEPTEMBER 2 011. SD/- SD/- (VIJAY PAL RAO) (R.S. SYAL) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI: 09TH SEPTEMBER 2011. NG: COPY TO : 1. ASSESSEE. 2. DEPARTMENT. 3 CIT(A)-XII MUMBAI. 4 CIT-XII MUMBAI. 5.DR B BENCH MUMBAI. .MASTER FILE. (TRUE COPY) BY ORDER ASST.REGISTRAR ITAT MUMBAI. ITA NO.2559/MUM/2009 NIKHIL P. BHATIA 3 DETAILS DATE INITIALS DESIGN ATION 1. DRAFT DICTATED ON 07-09-11 SR.PS/ 2. DRAFT PLACED BEFORE AUTHOR 07-09-11 SR.PS/ 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/ 6. KEPT FOR PRONOUNCEMENT ON SR.PS/ 7. FILE SENT TO THE BENCH CLERK SR.PS/ 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 9. DATE ON WHICH FILE GOES TO THE AR 10. DATE OF DISPATCH OF ORDER *