,    `'  
     IN THE INCOME TAX APPELLATE TRIBUNAL "D" BENCH,                    MUMBAI

            .  ,                               .        ,                
                    Before Shri D. Manmohan, Vice President
                and Shri Rajendra Singh, Accountant Member

                        ITA No. 4689/Mum/2011
                      (   / Assessment Year : 2007-08

Ruchi Power and Steel Industies Ltd.                    A C I T - 6(3)
                                                  /
(formerly M/s. Mid India Enginering P Ltd.)             Aayakar Bhavan, M.K. Road
621, Tulsiani Chambers                            Vs.   Mumbai 400020
Nariman Point , Mumbai 400021
   ./PAN - AAACM 7130 L
            / Appellant                                        / Respondent

                / Appellant            by     :    Shri Vinod Kumar Bindal/
                                                   Shri Gaurav Bansal
                  /Respondent            by :      Shri Satbir Singh

             / Date of Hearing                               : 26.06.2012
             /Date of Pronouncement                          : 26.06.2012

                                     / O R D E R






Per D. Manmohan, V.P.

      This appeal arises out of the order dated 08.02.2011 passed by the
CIT(A) 12, Mumbai and it pertains to A.Y. 2007-08.

2.     The case of the assessee is that the assessee was not given adequate
opportunity of being heard and hence the order passed by the CIT(A) is in
violation of principles of natural justice. In this regard he filed an affidavit of
the counsel, notice of hearing issued by the office of the CIT(A) and copy of
the adjournment letter submitted before the CIT(A), which clearly depicts
that the case was listed for hearing on 18.02.2011 and since counsel would
be away from town on the said date a request was made for granting
adjournment and accordingly the office of the Commissioner of Income Tax
granted adjournment to 08.03.2011 but to their utter surprise an order was
passed on 08.02.2011 without hearing the counsel. It was also submitted
                                         2                 ITA No. 4689/Mum/2011
                                                 Ruchi Power and Steel Industies Ltd.

that the appeal for A.Y. 2006-07 was argued by the counsel and
inadvertently the CIT(A) ­ 12 disposed of the subsequent year's appeal also
on 08.02.2011.

3.    The learned D.R. could not controvert the submissions made by the
learned counsel.

4.    Having regard to the circumstances of the case we are of the view that
the order passed by the CIT(A) is in violation of the principles of natural
justice. As announced in the open court, we set aside the order of the CIT(A)
and direct him to reconsider the issue afresh after giving proper opportunity
of hearing to the assessee.

5.    In the result, appeal filed by the assessee is treated as allowed.
                                         
Order pronounced in the open court on 26th June 2012.
                 26.06.2012    






            Sd/-                                      Sd/-
      (Rajendra Singh)                           (D. Manmohan)
        /Accountant Member                         /Vice President

                                   th
 Mumbai;            Dated: 26 June 2012

. ../ n.p., Sr. PS

        /Copy of the Order forwarded to :
1.  / The Appellant
2.      / The Respondent.
3.     () / The CIT(A)- 12,
4.               / CIT - 6,
5.              ,     ,  / DR "D" Bench, ITAT, Mumbai
6.     / Guard file.
     * Dictation pad attached


                                                               / BY ORDER,
                         //True Copy//

                                                /  (Dy./Asstt. Registrar)
                                                 ,   / ITAT, Mumbai