M/S. M.K.ENTERPRISES, THANE v. A.C.I.T.CIR.-1, THANE

ITA 2783/MUM/2009 | 2005-2006
Pronouncement Date: 17-09-2010 | Result: Allowed

Appeal Details

RSA Number 278319914 RSA 2009
Assessee PAN AAKFM0932H
Bench Mumbai
Appeal Number ITA 2783/MUM/2009
Duration Of Justice 1 year(s) 4 month(s) 16 day(s)
Appellant M/S. M.K.ENTERPRISES, THANE
Respondent A.C.I.T.CIR.-1, THANE
Appeal Type Income Tax Appeal
Pronouncement Date 17-09-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted I
Tribunal Order Date 17-09-2010
Date Of Final Hearing 07-09-2010
Next Hearing Date 07-09-2010
Assessment Year 2005-2006
Appeal Filed On 01-05-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI I BENCH MUMBAI BEFORE S/SHRI N.V.VASUDEVAN JM & PRAMOD KUMAR AM ITA NO.2783 /MUM/2009 ASSESSMENT YEAR:2005-06 M.K.ENTERPRISES V. THE A.C.I.T. CIRCLE-1 1 ST FLOOR KONARK TOWER OPP. THANE (W) THANE. SAI BABA TEMPLE GHANTALI THANE(W) THANE. PA NO.AAKFM 0932 H DATE OF HEARING : 19.8.2010 (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI BIMAL SHAH RESPONDENT BY : SHRI CHANDRA SHEKAR DASH(SR.AR O R D E R PER PRAMOD KUMAR: THIS IS AN APPEAL FILED BY THE ASSESSEE AND IS DIRE CTED AGAINST THE ORDER DATED 19 TH FEBRUARY 2009 PASSED BY THE COMMISSIONER OF INCO ME TAX-1 U/S.263 OF THE I.T.ACT 1961 IN THE MATTER OF ASSESSMENT U/S.143(3 ) OF THE I.T.ACT FOR THE ASSESSMENT YEAR 2005-06. 2. TO ADJUDICATE THIS APPEAL IT IS SUFFICIENT TO T AKE NOTE OF THE FACT THAT THE IMPUGNED ORDER WAS PASSED EXPARTE -QUA-ASSESSEE. IN THE IMPUGNED ORDER THE COMMISSI ONER HAS OBSERVED THAT THE MATTER WAS FIXED FOR HEARING ON 1 5.1.2009 BUT ON THE SAID DATE THE ASSESSEE SOUGHT ADJOURNMENT FOR THE 2 ND WEEK OF FEBRUARY 2009. AS NOTED BY THE COMMISSIONER VIDE HIS LETTER DATED 5.2.2009 THE A SSESSEE WAS ASKED TO PRESENT ITS CASE ON 12.2.2009 OR 13.2.2009 BUT THE ASSESSEE DID NOT COMPLY WITH THE SAID NOTICE. IT WAS IN THIS BACKDROP THAT THE COMMISSIONER PROCE EDED TO PASS THE IMPUGNED REVISION ORDER EXPARTE-QUA-ASSESSEE. 3. SHRI BIMAL SHAH LD COUNSEL FOR THE ASSESSEE SUB MITS THAT THE ASSESSEE HAD NOT RECEIVED ANY NOTICE OF HEARING FOR 12.2.2009 OR 13. 2.2009. HE PRAYS THAT THE ASSESSEE MAY BE GIVEN AN OPPORTUNITY FOR HEARING. WITHOUT P REJUDICE TO THIS ARGUMENTS LD ITA NO.2783/M/09 M.K.ENTERPRISES 2 COUNSEL ALSO PRAYS THAT ON MERITS OF THE CASE FOR THE REASONS STATED NOW ARE NOT NECESSARY TO BE EXAMINED. 4. SHRI CHANDRA SHEKHAR DASH LD D.R. DOES NOT OBJE CT TO THE MATTER BEING REMITTED TO THE FILE OF THE COMMISSIONER FOR FRESH ADJUDICAT ION AFTER GIVING ANOTHER OPPORTUNITY OF HEARING TO THE ASSESSEE. 5. IN VIEW OF ABOVE AND AS AGREED TO BY THE PARTIES WE HEREBY REMIT THE MATTER BACK TO THE FILE OF LD COMMISSIONER FOR FRESH ADJUD ICATION AFTER GIVING THE ASSESSEE A FAIR AND REASONABLE OPPORTUNITY OF HEARING. WHILE ADJUD ICATING THE MATTER AFRESH THE COMMISSIONER WILL DEAL WITH ALL THE CONTENTIONS OF THE ASSESSEE BY WAY OF A SPEAKING ORDER IN ACCORDANCE WITH LAW. WITH THESE DIRECTIO NS THE MATTER IS REMITTED TO THE FILE OF THE COMMISSIONER. 6. IN THE RESULT APPEAL FILED BY THE ASSESSEE IS T REATED AS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON THIS 9 TH SEPTEMBER 2010. SD/- SD/- (N.V.VASUDEVAN) (PRAMOD KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI; 9 TH SEPTEMBER 2010. PARIDA COPY FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. COMMISSIONER OF INCOME TAX 1 MUMBAI 4. THE ADDL. CIT RANGE-1 THANE 5. DEPARTMENTAL REPRESENTATIVE I BENCH ITAT MUM BAI 6. GUARD FILE TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT MUMBAI. ITA NO.2783/M/09 M.K.ENTERPRISES 3