SHAILESH C. SHAH, MUMBAI v. ITO 16(2)(4), MUMBAI

ITA 4043/MUM/2011 | 2005-2006
Pronouncement Date: 30-03-2012 | Result: Allowed

Appeal Details

RSA Number 404319914 RSA 2011
Assessee PAN AOQPS0080Q
Bench Mumbai
Appeal Number ITA 4043/MUM/2011
Duration Of Justice 10 month(s) 14 day(s)
Appellant SHAILESH C. SHAH, MUMBAI
Respondent ITO 16(2)(4), MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 30-03-2012
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted E
Tribunal Order Date 30-03-2012
Assessment Year 2005-2006
Appeal Filed On 16-05-2011
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH E MUMBAI BEFORE SHRI P.M.JAGTAP ACCOUNTANT MEMBER & SHRI AMIT SHUKLA JUDICIAL MEMBER. I.T.A. NO. 4043/MUM/2011. ASSESS MENT YEAR : 2005-06. SHRI SHAILESH SHAH THE INCOME-TAX OFFICER FLAT NO.64-B MIRAMAL BULG. VS. 16(2)(4) L.J. MARG NAPEAN SEA MUMBAI. MUMBAI 400007. PAN AOQPS0080Q APPELLANT. RESPONDENT. APPELLANT BY : NO NE. RESPONDENT BY : SHRI A.K.NAYAK. DATE OF HEARING : 15-03-2012. DATE OF PRONOUNCEM ENT : 30-03-2012. O R D E R PER P.M. JAGTAP A.M. : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF LEARNED CIT(APPEALS)-28 MUMBAI DATED 02-03-2011 PASSED EXPA RTE. 2. AT THE TIME OF HEARING BEFORE US NONE HAS APPEA RED ON BEHALF OF THE ASSESSEE. THIS APPEAL OF THE ASSESSEE IS THEREFORE BEING DISPOSED OF EXPARTE AFTER CONSIDERING THE ARGUMENTS OF THE LEARNED DR AND PER USING THE RELEVANT MATERIAL ON RECORD. IT IS OBSERVED THAT THE APPEAL FILED BY THE ASSESSEE BEFORE THE LEARNED CIT(APPEALS) DISPUTING THE ADDITIONS MADE BY THE AO ON ACCOUNT OF PETTY DISALLOWANCES WAS DISMISSED BY THE LEARNED CIT(APPE ALS) EXPARTE ON MERITS SINCE THERE WAS NO COMPLIANCE ON THE PART OF THE ASSESSEE TO THE NOTICES ISSUED BY HIM 2 ITA NO. 4043/MUM/2011 FIXING THE SAID APPEAL FOR HEARING FROM TIME TO TIM E. KEEPING IN VIEW THIS NON COMPLIANCE ON THE PART OF THE ASSESSEE THE LEARNED CIT(APPEALS) CONCLUDED THAT THE ASSESSEE WAS NOT INTERESTED IN PURSUING HIS APP EAL AND ACCORDINGLY THE SAME WAS DISMISSED BY HIM EXPARTE ON MERITS. AS REGARDS THIS NON COMPLIANCE THE LEARNED CIT(APPEALS) HAS STATED ON PAGE NO.1 OF HIS IMPUGNED ORDER THAT THE ASSESSEE DID NOT ATTEND THE HEARINGS FIXED ON 29-10 -2010 6-12-2010 30-12-2010 8-2-2011 AND 1-3-2011. AS SUBMITTED BY THE ASSESSEE IN THE STATEMENT OF FACTS AS WELL AS IN THE GROUNDS OF APPEAL ADJOURNMENT WAS S OUGHT BY FILING REQUISITE APPLICATIONS ON THE FIRST FOUR DATES OF HEARING WHI LE HE COULD NOT ATTEND THE HEARING FIXED ON 1-3-2011 DUE TO THE FACT THAT HE WAS UNWEL L ON THAT DATE. KEEPING IN VIEW THIS SUBMISSION OF THE ASSESSEE WE ARE OF THE VIEW THAT IT WOULD BE FAIR AND PROPER AND IN THE INTEREST OF JUSTICE THAT ONE MORE OPPORT UNITY BE GIVEN TO THE ASSESSEE TO SUPPORT AND SUBSTANTIATE HIS CASE ON MERITS BEFORE THE LEARNED CIT(APPEALS). ACCORDINGLY WE SET ASIDE THE IMPUGNED ORDER OF THE LEARNED CIT(APPEALS) PASSED EXPARTE AND REMIT THE MATTER BACK TO HIM FOR DISPOS ING OF THE APPEAL OF THE ASSESSEE AFRESH AFTER GIVING THE ASSESSEE ONE MORE OPPORTUNI TY OF BEING HEARD. THE ASSESSEE IS DIRECTED TO EXTEND ALL THE POSSIBLE COOPERATION TO THE LEARNED CIT(APPEALS) TO ENABLE HIM TO DISPOSE OF THE SAID APPEAL ON MERITS WITHOUT SEEKING ANY FURTHER ADJOURNMENT. 3. IN THE RESULT THE APPEAL OF THE ASSESSEE IS TRE ATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THIS 30 TH DAY OF MARCH 2012. SD/- SD/- (AMIT SHUKLA) ( P.M. JAGTAP) JUDICIAL MEMBER ACCO UNTANT MEMBER MUMBAI DATED: 30 TH MARCH 2012. 3 ITA NO. 4043/MUM/2011 COPY TO : 1. APPELLANT 2. RESPONDENT 3. C.I.T. 4. CIT(A) 5. DR E-BENCH. (TRUE COPY) BY ORDER ASSTT. REGISTRAR ITAT MUMBAI. WAKODE