BOMBAY ISLES DEVELOPERS P.LTD, MUMBAI v. ITO 9(1)(2), MUMBAI

ITA 3378/MUM/2010 | 2005-2006
Pronouncement Date: 30-09-2011 | Result: Allowed

Appeal Details

RSA Number 337819914 RSA 2010
Assessee PAN AABCB5317P
Bench Mumbai
Appeal Number ITA 3378/MUM/2010
Duration Of Justice 1 year(s) 5 month(s)
Appellant BOMBAY ISLES DEVELOPERS P.LTD, MUMBAI
Respondent ITO 9(1)(2), MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 30-09-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted H
Tribunal Order Date 30-09-2011
Date Of Final Hearing 20-09-2011
Next Hearing Date 20-09-2011
Assessment Year 2005-2006
Appeal Filed On 30-04-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH H MUMBAI BEFORE SHRI R.S. SYAL A.M. AND SHRI V. DURGA RAO J.M. ITA NO. 3378/MUM/2010 ASSESSMENT YEAR : 2005-06 BOMBAY ISLES DEVELOPERS PVT. LTD. APPELLAN T PLANET 2 ND FLOOR 10 TURNER ROAD BANDRA (W) MUMBAI 400 050. (PAN AABCB5317P) VS. INCOME TAX OFFICER 9(1)(2) RESPONDENT MUMBAI. APPELLANT BY : MR. K. GOPAL RESPONDENT BY : MR. V.V. SHASTRI DATE OF HEARING : 20/09/2011 DATE OF PRONOUNCEMENT : ORDER PER V. DURGA RAO J.M.: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGA INST THE ORDER OF CIT(A)- 1 MUMBAI PASSED ON 22/03/2010 FOR THE ASSESSMENT YEAR 2005-06. 2. IN THE PRELIMINARY GROUND THE ASSESSEE CONTENDE D THAT THE CIT(A) PASSED EX-PARTE ORDER IN BREACH OF PRINCIPLE S OF NATURAL JUSTICE AND HENCE THE SAME MAY BE QUASHED AND SET ASIDE. 3. IN THE COURSE OF HEARING IT WAS POINTED OUT BY THE LEARNED COUNSEL OF THE ASSESSEE THAT THE LEARNED CIT(A) HAD DECIDED THE MATTERS EX-PARTE. THEREFORE IT WOULD BE IN THE INT EREST OF JUSTICE IF THE MATTER IS RESTORED TO HIS FILE FOR DECIDING VAR IOUS GROUNDS OF APPEAL ON MERITS. THE LEARNED DR AGREED WITH THE AF ORESAID STATEMENT OF THE LEARNED AR. ITA NO. 3378 /MUM/2010 BOMBAY ISLES DEVELOPERS PVT. LTD. 2 4. WE HAVE CONSIDERED THE FACTS OF THE CASE AND THE REQUEST MADE BY THE LEARNED AR. WE ARE OF THE VIEW THAT INTEREST OF JUSTICE WILL BE SERVED IF THE MATTER IS RESTORED TO THE FILE OF FIR ST APPELLATE AUTHORITY FOR DECIDING VARIOUS GROUNDS OF APPEAL OF THE ASSES SEE ON MERITS. ACCORDINGLY THE CIT(A) IS DIRECTED TO AFFORD REASO NABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND THEREAFTER DECIDE T HE APPEAL ON MERITS. 5. IN THE RESULT APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON THIS 30 TH DAY OF SEPTEMBER 2011. SD/- SD/- (R.S. SYAL) ( V. DURGA RAO) ACCOUNTANT MEMBER JUDI CIAL MEMBER MUMBAI DATED: 30 TH SEPTEMBER 2011 KV COPY TO:- 1) THE APPELLANT. 2) THE RESPONDENT. 3) THE CIT (A) CONCERNED. 4) THE CIT CONCERNED. 5) THE DEPARTMENTAL REPRESENTATIVE H BENCH I.T .A.T. MUMBAI. BY ORDER //TRUE COPY// ASST. REGISTRAR I.T.A.T. MUMBAI.