Jainam Constructions vs The Income Tax Appellate Tribunal ...
2022 Latest Caselaw 1088 Bom

          Digitally
          signed by                                  1/2                         437.WP-561-2021.doc
GAURI     GAURI AMIT
          GAEKWAD
AMIT      Date:
GAEKWAD   2022.02.02
          11:01:06            IN THE HIGH COURT OF JUDICATURE AT BOMBAY
          +0530
                                  ORDINARY ORIGINAL CIVIL JURISDICTION
                                      WRIT PETITION NO.561 OF 2021

             Jainam Constructions                                 ....Petitioner
                       V/s.
             The Income Tax Appellate Tribunal and Ors.      ....Respondents
                                                  ----
             Mr. Mandar M. Vaidya for petitioner.
             Mr. Sham V. Walve for respondents - Revenue.
                                                  ----
                                                     CORAM : K.R. SHRIRAM &
                                                             N.J. JAMADAR, JJ.

DATED : 31st JANUARY 2022

P.C. :

1 Mr. Vaidya submitted that the observation of the ITAT in the

order dated 22nd May 2020 that it was assessee's own fault that caused the

disposal of the matter ex-parte qua the assessee is not correct. At the same

time, Mr. Vaidya states that since the matter has been sent back to the

Assessing Officer, who will be hearing and disposing the matter on merits,

petitioner will go before the Assessing Officer and raise all points and make

all submissions on facts as well as in law and the Assessing Officer be

directed to consider all the submissions of petitioner while passing the

assessment order.

2 It is a fair suggestion. Therefore, the Assessing Officer shall

consider the submissions of petitioner on merits and pass an assessment

order in accordance with law after giving a personal hearing to petitioner.

Notice of personal hearing shall be communicated to petitioner atleast one

week in advance. If respondent wishes to rely on any judgments or order

Gauri Gaekwad 2/2 437.WP-561-2021.doc

passed by any Court or Tribunal, he shall provide a copy thereof to

petitioner and give them an opportunity to deal with those judgments or

distinguish those judgments and those submissions of petitioner shall also

be dealt with in the assessment order.

3 Petition accordingly disposed. All rights and contentions of

petitioner are expressly kept open.

(N.J. JAMADAR, J.)                                      (K.R. SHRIRAM, J.)




Gauri Gaekwad