MOHANLAL P. SETHIA, MUMBAI v. ITO 14(1)(4), MUMBAI

ITA 5142/MUM/2012 | 2008-2009
Pronouncement Date: 08-11-2017 | Result: Allowed

Appeal Details

RSA Number 514219914 RSA 2012
Bench Mumbai
Appeal Number ITA 5142/MUM/2012
Duration Of Justice 5 year(s) 2 month(s) 25 day(s)
Appellant MOHANLAL P. SETHIA, MUMBAI
Respondent ITO 14(1)(4), MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 08-11-2017
Appeal Filed By Assessee
Tags No record found
Order Result Allowed
Bench Allotted B
Tribunal Order Date 08-11-2017
Date Of Final Hearing 04-07-2017
Next Hearing Date 04-07-2017
First Hearing Date 04-07-2017
Assessment Year 2008-2009
Appeal Filed On 13-08-2012
Judgment Text
ITA.NO.5142/MUM/2012 MOHANLAL P. SETHIA ASSESSMENT YEAR-2008-09 IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH MUMBAI . . BEFORE SHRI D.T. GARASIA JM AND SHRI MANOJ KUMAR AGGARWAL AM ./I.T.A. NO.5142/MUM/2012 ( / ASSESSMENT YEAR: 2008-09) MOHANLAL P.SETHIA 51 RELE BUILDING 43 SITARAM PODDAR MARG MUMBAI - 400 0 02 / VS. INCOME TAX OFFICER 14(1)(4) MUMBAI ! ./ ./PAN/GIR NO. AAYPS-4255-K ( !# /APPELLANT ) : ( $%!# / RESPONDENT ) A SSESSEE BY : NONE RE VENUE BY : SUMAN KUMAR LD. SR.DR / DATE OF HEARING : 01/11/2017 / DATE OF PRONOUNCEMENT : 08/11 /2017 / O R D E R PER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. THE CAPTIONED APPEAL BY ASSESSEE FOR ASSESSMENT YEAR [AY] 2008-09 ASSAILS THE ORDER OF THE LD. COMMISSIONER O F INCOME-TAX (APPEALS)-25 [CIT(A)] MUMBAI APPEAL NO. CIT(A)-25/IT-1/14(1)(4)/11- 12 DATED 23/05/2012. THE ASSESSMENT FOR IMPUGNED AY WAS FRAMED BY LD. INCOME TAX OFFICER 14(1)(4) MUMBAI [AO] ON 30/12/2010 U/S 143(3) OF THE INCOME TAX ACT 1961. NONE HAS APPEARED FOR ASSESSEE DESPITE ITA.NO.5142/MUM/2012 MOHANLAL P. SETHIA ASSESSMENT YEAR-2008-09 2 NOTICE AND NO ADJOURNMENT APPLICATION IS ON RECORD. LEFT WITH NO OPTION WE PROCEED TO DISPOSE-OFF THE SAME ON THE BASIS OF MATERIAL AVAILABLE ON RECORD AND AFTER HEARING LD. DEPARTMENTAL REPRESENT ATIVE [DR]. 2. FACTS ON RECORD REVEALS THAT THE ASSESSEE HAS BE EN ASSESSED FOR IMPUGNED AY AT RS.21 58 690/- AFTER CERTAIN ADDITIO NS / ADJUSTMENTS AS AGAINST RETURNED INCOME OF RS 2 56 030/- FILED BY T HE ASSESSEE ON 29/09/2008. THE SAME UPON APPEAL TO LD. CIT(A) HA S BEEN CONFIRMED SINCE THE ASSESSEE DID NOT ATTENDED THE PROCEEDINGS . FURTHER LD. CIT(A) NOTED THAT THE APPEAL WAS FILED WITH A DELAY OF APP ROX. 2 MONTHS WHICH COULD NOT BE EXPLAINED SATISFACTORILY BY ASSESSEE. RESULTANTLY THE DELAY WAS NOT CONDONED AND THE APPEAL WAS DISMISSED. AGGR IEVED THE ASSESSEE IS IN FURTHER APPEAL BEFORE US ON THE PLEA OF NATURAL JUSTICE. THE LD. DR HAS RELIED ON THE STAND OF LOWER AUTHORITIES . 3. AFTER PERUSING THE SAME WE OPINE THAT THE ASSES SEE MISERABLY FAILED TO SUBSTANTIATE HIS CASE BEFORE LOWER AUTHOR ITIES. HOWEVER FOR WANT OF PRINCIPAL OF NATURAL JUSTICE THE MATTER IS REMITTED BACK TO THE FILE OF LD. CIT(A) TO RECONSIDER THE CLAIM OF THE ASSESS EE. THE ASSESSEE IN TURN IS DIRECTED TO SUBSTANTIATE HIS CLAIM ON MERI TS AS WELL AS SATISFACTORILY EXPLAIN THE DELAY IN FILING THE APPE AL BEFORE FIRST APPELLATE AUTHORITY. 4. RESULTANTLY THE ASSESSEES APPEAL STANDS ALLOWE D FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 08 TH NOVEMBER 2017. ITA.NO.5142/MUM/2012 MOHANLAL P. SETHIA ASSESSMENT YEAR-2008-09 3 SD/- SD/- (D.T. GARASIA) (MANOJ KUMAR AGGARW AL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 08.11.2017 SR.PS:- THIRUMALESH ! / COPY OF THE ORDER FORWARDED TO : 1. !# / THE APPELLANT 2. $%!# / THE RESPONDENT 3. + ( ) / THE CIT(A) 4. + / CIT CONCERNED 5. $'- - / DR ITAT MUMBAI 6. . / GUARD FILE / BY ORDER / (DY./ASSTT. REGISTRAR) / ITAT MUMBAI