Shri Inderraj Sadharam Nandrajog, Nandrajog Industries, Lake road, Bhandup Mumbai-400078 Vs. The Dy.Director of Income Tax Circle-23(1), Mumbai.
February, 05th 2015
IN THE INCOME TAX APPELLATE TRIBUNAL "I" BENCH, MUMBAI
BEFORE S/SHRI N. K. BILLAIYA, (AM) AND AMIT SHUKLA, (JM)
. . , , ,
( / Assessment Year 2006-07)
Shri Inderraj Sadharam / The Dy.Director of Income Tax
Nandrajog Industries, Opp.Kay Mumbai.
Cee Ind. Ltd.,
( /Appellant) .. ( / Respondent)
. / . /PAN/GIR No. :AAGPN8564J
/ Assessee by Dr.P.Daniel
/ Revenue by Shri Asghar Zain V P
/ Date of Hearing
/Date of Pronouncement : 2.2.2015
/ 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
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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
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
The above order was pronounced in the open court on 2nd Feb, 2015.
2 Feb, 2015
( / AMIT SHUKLA) (. . , / N. K. BILLAIYA)
/ JUDICIAL MEMBER / ACCOUNTANT MEMBER
Mumbai: 2nd Feb,2015.
. ../ SRL , Sr. PS
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/Copy of the Order forwarded to :
1. / The Appellant
2. / The Respondent.
3. () / The CIT(A)- concerned
4. / CIT concerned
5. , , /
DR, ITAT, Mumbai concerned
6. / Guard file.
/ BY ORDER,
, /ITAT, Mumbai