Hemant N. Mehta, Mumbai vs Assessee

Shri Hemant N. Mehta, ITO, Ward -21(2)(1), 1202, Shubham Building, Pratyakshkar Bhavan, Rajawadi Road No.1, C-10, 5th Floor, Vs. Behind Bank of NBaroda, Bandra (E), Ghatkopar (E), Mumbai - 400 051 Mumbai - 400077 PAN: AATPM7483L (Appellant) (Respondent)

Assessee by : Shri Rahul K. Hakani, A.R. Revenue by : Shri Jeetendra Kumar, D.R.

Date of Hearing : 11.02.2015 Date of Pronouncement : 11.02.2015

ORDER

Per Sanjay Garg, Judicial Member:

The present appeal has been preferred by the assessee against the order dated 02.01.2013 of the Commissioner of Income Tax (Appeals) [(hereinafter referred to as CIT(A)] relevant to assessment year 2005-06.

2. At the outset, the Ld. A.R. of the assessee has submitted that on the date fixed for final hearing i.e. 24.12.12, the concerned Chartered Accountant of the assessee was not keeping well and feeling uneasy due to some heart problem. Therefore he sought an adjournment through another Chartered Accountant, Mr. Bhaskar Shah which was not granted by the Ld. CIT(A). Thereafter, the Ld. CIT(A) proceeded to decide the appeal on merits. It has been further submitted that the instructing Chartered Accountant of the assessee namely Mr. ITA No.2928/M/2013 2 Shri Hemant N. Mehta

N.M. Surana, due to the above said ailment, got admitted to Lilavati Hospital and Research Centre where on 14.01.13 the coronary angioplasty procedure was done upon him. It has been submitted that the absence of the instructing Chartered Accountant of the assessee on the date of hearing was not intentional but due to the above said reasons. Hence, he prayed before us that the assessee has a very strong case on merits and the assessee be given an opportunity to present his case and the Ld. CIT(A) be directed to decide the same on merits.

3. The above contentions of the assessee have been supported by way of an affidavit of the assessee and further with the medical record of the Lilavati Hospital and Research Centre showing that the concerned Chartered Accountant, Mr. N.M. Surana was diagnosed with double vessel decease with unstable angina at Lilavati Hospital and Research Centre and coronary angioplasty was done upon him on 14.01.13. In view of the above stated position, we feel that the interest of justice will be well served, if the assessee is given an opportunity of hearing on merits of the case. We accordingly set aside the impugned order and restore the matter to the file of the Ld. CIT(A) with a direction to decide it afresh on merits in accordance with law after giving the assessee necessary opportunity of hearing. It is made clear that the assessee will not seek unnecessary adjournment before the Ld. CIT(A) and will promptly appear on the date fixed for hearing before the Ld. CIT(A).

4. Subject to above said observations, the appeal of the assessee is allowed.

Order pronounced in the open court on 11.02.2015.

Sd/- Sd/- (R.C. Sharma) (Sanjay Garg) ACCOUNTANT MEMBER JUDICIAL MEMBER

Mumbai, Dated: 13.02.2015. * Kishore, Sr. P.S. ITA No.2928/M/2013 3 Shri Hemant N. Mehta

Copy to: The Appellant The Respondent The CIT, Concerned, Mumbai The CIT (A) Concerned, Mumbai The DR Concerned Bench //True Copy// [

By Order

Dy/Asstt. Registrar, ITAT, Mumbai.