,   "" 
      IN THE INCOME TAX APPELLATE TRIBUNAL "I" BENCH, MUMBAI

      BEFORE S/SHRI N. K. BILLAIYA, (AM) AND AMIT SHUKLA, (JM)
        .      .  ,   ,     ,                            

                    ./I.T.A. No.3056/Mum/2013
                   (   / Assessment Year 2006-07)


 Shri Inderraj Sadharam           / 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
        ( /Appellant)               ..      (     / Respondent)



           . /   . /PAN/GIR No. :AAGPN8564J



                / Assessee by               Dr.P.Daniel

                 / Revenue by               Shri Asghar Zain V P



               / Date of Hearing
                                                 :   2.2.2015
              /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
                                         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
                      2 Feb, 2015    


     sd                                             sd
(    / AMIT SHUKLA)                (.  .  ,   / N. K. BILLAIYA)
     / JUDICIAL MEMBER    / ACCOUNTANT MEMBER


 Mumbai: 2nd Feb,2015.

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


        /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,

                           true copy
                                              (Asstt. Registrar)
                                           ,  /ITAT, Mumbai