BHARAT C. GANDHI, MUMBAI v. ADDL CIT RG 13(1), MUMBAI

ITA 5824/MUM/2008 | 2005-2006
Pronouncement Date: 21-01-2010 | Result: Allowed

Appeal Details

RSA Number 582419914 RSA 2008
Bench Mumbai
Appeal Number ITA 5824/MUM/2008
Duration Of Justice 1 year(s) 4 month(s) 3 day(s)
Appellant BHARAT C. GANDHI, MUMBAI
Respondent ADDL CIT RG 13(1), MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 21-01-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted B
Tribunal Order Date 21-01-2010
Date Of Final Hearing 23-10-2009
Next Hearing Date 23-10-2009
Assessment Year 2005-2006
Appeal Filed On 18-09-2008
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH B: MUMBAI BEFORE SHRI PRAMOD KUMAR (AM) AND SHRI R.S. PADVEKAR (JM) ITA NO. 5824/MUM/2008 (ASSTT. YEAR : 2005-06) BHARAT C. GANDHI APPELLANT DARSHAN ROADLINES MANINE HOUSE 93 DR. MAHESHWARI ROAD CHINCH BUNDER MUMBAI - 9 PAN : AAFG9238F V/S. ADDL. COMMISSIONER OF INCOME TAX RESPONDENT RANGE 13(1) AAYAKAR BHAVAN M.K. ROAD MUMBAI 400 020 APPELLANT BY : NONE RESPONDENT BY : MR. M. KHARE/MR. S.S. RANA (DR) : O R D E R : PER R.S. PADVEKAR J.M THE ASSESSEE HAS FILED THIS APPEAL CHALLENGING THE IMPUGNED ORDER OF THE LD CIT(A)-XIII MUMBAI DATED 13.6.2008 FOR TH E A.Y. 2005-06. 2. THE ASSESSEE HAS TAKEN THE FOLLOWING GROUNDS IN THE APPEAL : 1. ON THE FACTS AND CIRCUMSTANCES OF THE CASE THE LEARNED CIT(A) ERRED IN PASSING EXPARTE ORDER WITHOUT GIVING YOUR APPELLANT PROPER OPPORTUNITY OF BEING HEARD. 2. ON THE FACTS AND CIRCUMSTANCES OF THE CASE LEARN ED CIT(A) ERRED IN CONFIRMING THE DISALLOWANCE U/S 40A(3) OF THE AC T OF RS. 36 895/- 3. ON THE FACTS AND CIRCUMSTANCES OF THE CASE LEARN ED CIT(A) ERRED IN CONFIRMING THE DISALLOWANCE OF INSURANCE PREMIUM IN RESPECT OF NEW VEHICLE PURCHASED DURING THE YEAR AND REASON RECORD ED FOR THE SAME ARE CONTRARY TO THE PROVISIONS OF LAW. ITA NO. 5824/MUM/2008 2 4. ON THE FACTS AND CIRCUMSTANCES OF THE CASE LEARN ED CIT(A) ERRED IN CONFIRMING THE DISALLOWANCE OF RS. 93 752/- IN R ESPECT OF PAYMENTS MADE TO RTO FOR OFFENCES UNDER MOTOR VEHICLE ACT. WHEN THIS APPEAL WAS CALLED FOR HEARING ON 7.1.2010 THE LD D.R. FOR THE REVENUE WAS PRESENT. NONE WAS PRESENT ON BEHALF OF THE ASSESSEE. FROM THE RECORD IT IS SEEN THAT EARLIER THIS CASE WAS ADJOU RNED AT THE REQUEST OF THE COUNSEL. SUBSEQUENTLY AS THE BENCH WAS NOT FUNCTI ONING THE PARTIES WERE INFORMED THROUGH NOTICE BOARD. THE ASSESSEE HAS NO T EVEN MOVED THE APPLICATION FOR AN ADJOURNMENT. WE THEREFORE DEC IDE TO DISPOSE OF THIS APPEAL IN THE ABSENCE OF THE ASSESSEE ON MERITS. 3. THE FACTS WHICH REVEAL FROM THE RECORD ARE AS UN DER : THE ASSESSEE IS ENGAGED IN THE BUSINESS OF TRANSPO RT CONTRACT UNDER THE NAME AND STYLE AS M/S. DARSHAN ROADLINES. THE ASSE SSEE FILED THE RETURN OF INCOME DECLARING TOTAL INCOME OF RS. 81 22 178/-. THE RETURN FILED BY THE ASSESSEE WAS SELECTED FOR SCRUTINY AND ASSESSMENT O F THE ASSESSEE WAS COMPLETED U/S. 143(3). THE A.O MADE CERTAIN ADDITI ONS TO THE INCOME OF THE ASSESSEE AND FINALLY DETERMINED THE TOTAL INCOME OF RS.92 85 461/-. BEING AGGRIEVED BY THE ASSESSMENT FRAMED BY THE A.O THE ASSESSEE CHALLENGED THE ASSESSMENT ORDER BEFORE THE LD CIT(A). IT APPEARS THAT THE LD CIT(A) DISPOSED OF THE APPEAL OF THE ASSESSEE VIDE ORDER D T. 13.6.2008 EX-PARTE BY NOTING AS UNDER : THE CASE WAS FIXED TWICE BUT NONE APPEARED. THER E WAS NO RESPONSE FROM THE APPELLANT. I AM THEREFORE PROCEEDING TO DISPOSE THE APPEAL ON MERITS. THE LD CIT(A) HAS NOT AT ALL GIVEN ANY DETAILS IN R ESPECT OF THE PROPER SERVICE OF THE NOTICE ON THE ASSESSEE. PROPER SERVICE OF T HE NOTICE IS SINE-QUO-NONE BEFORE DECIDING ANY MATTER BY THE QUASI-JUDICIAL AU THORITY OR JUDICIAL AUTHORITY. IN OUR OPINION THE LD CIT(A) COULD HAVE GIVEN ONE MORE OPPORTUNITY TO THE ASSESSEE. WE THEREFORE CONSIDER IT FIT TO RESTOR E THE ENTIRE MATTER TO THE FILE OF THE LD CIT(A) TO DISPOSE OF THE SAME ON MERIT A FTER GIVING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AS PER T HE PRINCIPLES OF NATURAL ITA NO. 5824/MUM/2008 3 JUSTICE. ACCORDINGLY THE ORDER OF THE LD CIT(A) I S SET ASIDE TO THE EXTENT OF GROUNDS RAISED BEFORE US. 4. IN THE RESULT ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST DAY OF JANUARY 2010. SD/- SD/- (PRAMOD KUMAR) (R.S. PADVEKAR) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI ON THIS 21ST DAY OF JANUARY 2010. :US COPY TO: 1. APPELLANT 2. RESPONDENT 3.THE CIT(A)- XIII MUMBAI 4.THE CIT -13 MUMBAI 5.THE DR B BENCH MUMBAI 6.GUARD FILE BY ORDER TRUE COPY ASSTT..REGISTRAR ITAT MUMBAI. US DATE INITIALS 1. DRAFT DICTATED ON 7/1/10 --------------- SR.P.S. 2. DRAFT PLACED BEFORE AUTHORITY 8/1/10 --------- ----- SR.P.S. 3. DRAFT PROPOSED & PLACED ----------- ---------- --- JM BEFORE THE SECOND MEMBER 4. DRAFT DISCUSSED/APPROVED ----------- ----------- -- JM/AM BY SECOND MEMBER 5. APPROVED DRAFT COMES TO ----------- ------------ - SR.P.S. THE SR. P.S./P.S ITA NO. 5824/MUM/2008 4 6. KEPT FOR PRONOUNCEMENT ON --------- ----------- -- SR.P.S. 7. FILE SENT TO THE BENCH CLERK --------- --------- ---- SR.P.S. 8. DATE ON WHICH FILE GOES TO THE ------- --------- ---- 9. DATE OF DISPATCH OF ORDER --------- --------- ----