PUNIT J. PATEL, MUMBAI v. ACIT CEN CIR 13, MUMBAI

ITA 3851/MUM/2009 | 2005-2006
Pronouncement Date: 30-09-2010 | Result: Allowed

Appeal Details

RSA Number 385119914 RSA 2009
Bench Mumbai
Appeal Number ITA 3851/MUM/2009
Duration Of Justice 1 year(s) 3 month(s) 17 day(s)
Appellant PUNIT J. PATEL, MUMBAI
Respondent ACIT CEN CIR 13, MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 30-09-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted C
Tribunal Order Date 30-09-2010
Date Of Final Hearing 22-09-2010
Next Hearing Date 22-09-2010
Assessment Year 2005-2006
Appeal Filed On 12-06-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES C MUMBAI BEFORE SHRI R.S.SYAL AM AND SHRI R.S.PADVEKAR JM ITA NOS.3847 3848 4162 4163 4164 4165 & 4166/M UM/2009 ASST.YEARS 2002-2003 2005-2006 2001-2002 2003-2 004 2004-2005 2006-2007 & 2007-2008 SMT.CHERYL J.PATEL B-27 5 TH FLOOR CLIFFTON SOCIETY NEAR CENTAUR HOTEL JUHU MUMBAI 400 049. PA NO.AACPP6413A. VS. THE ASST.COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE 13 MUMBAI. (APPELLANT) (RESPONDENT) ITA NOS.3849 & 3850/MUM/2009 : ASST.YEARS 2002-2003 & 2005-2006 SHRI JAYANT B.PATEL B-27 5 TH FLOOR CLIFFTON SOCIETY NEAR CENTAUR HOTEL JUHU MUMBAI 400 049. PA NO.AACPP6414H. VS. THE ASST.COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE 13 MUMBAI. (APPELLANT) (RESPONDENT) ITA NOS.3851 & 4159 4160 & 4161/MUM/2009 ASST.YEARS 2005-2006 2003-2004 2004-2005 & 2006- 2007 SHRI PUNIT J.PATEL B-27 5 TH FLOOR CLIFFTON SOCIETY NEAR CENTAUR HOTEL JUHU MUMBAI 400 049. PA NO.AGRPP9056G. VS. THE ASST.COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE 13 MUMBAI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI A.K.GHOSH RESPONDENT BY : S/SHRI AJIT KUMAR SINHA P.N.DEVADA SAN & JITENDRA YADAV O R D E R ITA NO.3847/MUM/2009 & ORS. SMT.CHERYL J.PATEL & ORS. 2 PER BENCH : THIS BATCH OF THIRTEEN APPEALS BY DIFFERENT BUT REL ATED ASSESSEES RELATE TOASSESSMENT YEARS 2002-2003 TO 2007-2008. SINCE SO ME OF THE ISSUES RAISED IN THESE APPEALS ARE COMMON WE ARE THEREFORE PROCEE DING TO DISPOSE THEM OFF BY THIS CONSOLIDATED ORDER FOR THE SAKE OF CONVENIENCE . 2. WITHOUT GOING INTO DETAILS OF THE ADDITIONS MADE AND SUSTAINED BY THE LEARNED FIRST APPELLATE AUTHORITY IT IS NOTED THAT THE ASS ESSEES HAVE RAISED GROUND NO.1 IN SOME APPEALS CHALLENGING THE LACK OF OPPORTUNITY PR OVIDED AT THE ASSESSMENT STAGE. IN OTHER APPEALS WHERE SUCH GROUND IS THOUGH NOT S PECIFICALLY RAISED THE LD. AR TOOK UP THE ISSUE FOR ARGUMENT AT THE TIME OF HEAR ING. THE LEARNED COUNSEL FOR THE ASSESSEES CONTENDED THAT THESE ASSESSMENTS WERE FRA MED WITHOUT PROVIDING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE INASMUCH AS CERTAIN DOCUMENTS WERE NOT PUT ACROSS TO THE ASSESSEES ON WHICH RELIA NCE WAS PLACED ON THE ASSESSMENT STAGE. THE LEARNED COUNSEL CONTENDED THA T A PRAYER WAS MADE TO THE LEARNED CIT(A) FOR REMANDING THE MATTER BACK TO THE FILE OF A.O. WHICH DID NOT FIND FAVOUR WITH THE LEARNED FIRST APPELLATE AUTHORITY. OUR ATTENTION WAS DRAWN TOWARDS THE IMPUGNED ORDER IN THIS REGARD REQUESTING FOR TH E REMAND OF THE PROCEEDINGS FOR WANT OF THE PRINCIPLES OF NATURAL JUSTICE. IT WAS THEREFORE PRAYED BEFORE US THAT THE ASSESSEES BE ALLOWED REASONABLE OPPORTUNITY OF HEAR ING IN RESPECT OF THE ADDITIONS MADE AND SUSTAINED IN THE APPEAL. NO SERIOUS OBJECT ION WAS RAISED ON BEHALF OF THE DEPARTMENT. CONSIDERING THESE FACTS IN TOTALITY WE ARE OF THE CONSIDERED OPINION THAT THE ENDS OF JUSTICE WOULD MEET ADEQUATELY IF THE I MPUGNED ORDERS ARE SET ASIDE AND THE MATTER IS RESTORED TO THE FILE OF A.O. WE ORDER ACCORDINGLY AND DIRECT HIM TO MAKE THE ASSESSMENTS AFRESH AS PER LAW AFTER ALLOWI NG THE ASSESSEES A REASONABLE OPPORTUNITY OF BEING HEARD. ITA NO.3847/MUM/2009 & ORS. SMT.CHERYL J.PATEL & ORS. 3 3. IN THE RESULT ALL THE APPEALS ARE ALLOWED FOR S TATISTICAL PURPOSES. ORDER PRONOUNCED ON THIS 30 TH DAY OF SEPTEMBER 2010. SD/- SD/- ( R.S.PADVEKAR ) ( R.S.SYAL ) JUDICIAL MEMBER ACC OUNTANT MEMBER MUMBAI : 30 TH SEPTEMBER 2010. DEVDAS* COPY TO : 1. THE APPELLANTS. 2. THE RESPONDENT. 3. THE CIT CONCERNED 4. THE CIT(A) CENTRAL VII MUMBAI. 5. THE DR/ITAT MUMBAI. 6. GUARD FILE. TRUE COPY. BY ORDER ASSISTANT REGISTRAR ITAT MUMBAI.