Inderraj Sadharam Nandrajog, Mumbai vs Assessee

BEFORE S/SHRI N. K. BILLAIYA, (AM) AND AMIT SHUKLA, (JM) सव ी एन. के. बलै या, लेखा सद य, एवं अ मत शु ला, या यक सद यके सम

आयकर अपील सं./I.T.A. No.3056/Mum/2013 ( नधा!रण वष! / Assessment Year 2006-07)

Shri Inderraj Sadharam बनाम/ The Dy.Director of Income Tax Nandrajog, Circle-23(1), Vs. Nandrajog Industries, Opp.Kay Mumbai. Cee Ind. Ltd., Lake road, Bhandup (W), Mumbai-400078 (अपीलाथ% /Appellant) .. (&'यथ% / Respondent)

थायी ले ख ा सं . /जीआइआर सं . /PAN/GIR No. :AAGPN8564J

अपीलाथ% ओर से / Assessee by Dr.P.Daniel

&'यथ% क+ ओर से/ Revenue by Shri Asghar Zain V P

सन ु वाई क+ तार,ख / Date of Hearing : 2.2.2015 घोषणा क+ तार,ख /Date of Pronouncement : 2.2.2015

आदे श / O R D E R

PER N. K. BILLAIYA (AM)

This appeal by the assessee is directed against the order of the ld. CIT(A)-36, Mumbai dated 30.11.2011 pertaining to assessment year 2006-07.

2. The assessee has raised several substantive grounds of

appeal. At the very outset, the ld. counsel for the assessee stated

that the assessee could not attend the assessment proceedings 2 3 0 5 6 / Mu m / 2 0 1 3

because he was admitted in hospital and, therefore, could not present

his case properly before the AO. The ld. Counsel further stated that

this fact was brought to the notice of the ld. CIT(A) but without any

success.

3. We have carefully perused the orders of the authorities below.

It is an undisputed fact that the assessment is made under section

144 of the Income Tax Act, 1961 (the Act). It is also an admitted fact

that the reasons were explained before the ld. CIT(A) for not

attending the assessment proceedings. Therefore, in the interests of

justice and fair play, we restore the issue to the file of the AO. The

AO is directed to decide the issue afresh after giving a reasonable

and fair opportunity of being heard to the assessee. The assessee is

directed to attend the assessment proceedings and file all the

necessary details/documents as may be called for by the AO.

4. In the result, the appeal of the assessee is allowed for

statistical purposes.

The above order was pronounced in the open court on 2nd Feb, 2015.

nd घोषणा खल ु े यायालय म/ 0दनांकः 2 Feb, 2015 को क+ गई ।

sd sd (अ मत शु ला / AMIT SHUKLA) (एन. के. बलै या, लेखा सद य/ N. K. BILLAIYA)

या यक सद य / JUDICIAL MEMBER लेखा सद य / ACCOUNTANT MEMBER

मुंबई Mumbai: 2nd Feb,2015.

व. न.स./ SRL , Sr. PS 3 3 0 5 6 / Mu m / 2 0 1 3

आदे श क! " त$ल%प अ&े%षत/Copy of the Order forwarded to :

1. अपीलाथ% / The Appellant

2. &'यथ% / The Respondent.

3. आयकर आयु त(अपील) / The CIT(A)- concerned

4. आयकर आयु त / CIT concerned

5. 6वभागीय & त न8ध, आयकर अपील,य अ8धकरण, मुंबई / DR, ITAT, Mumbai concerned

6. गाड! फाईल / Guard file.

आदे शानस ु ार/ BY ORDER,

true copy सहायक पंजीकार (Asstt. Registrar) आयकर अपील,य अ8धकरण, मुंबई /ITAT, Mumbai