The Income Tax Appellate Tribunal And Ors v. N.j. Jamadar, Jj

GAURIAMITGAEKWAD Digitallysigned byGAURI AMITGAEKWADDate:2022.02.0211:01:06+0530 IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.561 OF 2021 Jainam Constructions V/s. ….Petitioner 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 : 31[st] JANUARY 2022 N.J. JAMADAR, JJ. P.C. : 1Mr. Vaidya submitted that the observation of the ITAT in theorder dated 22[nd] May 2020 that it was assessee's own fault that caused thedisposal of the matter ex-parte qua the assessee is not correct. At the sametime, Mr. Vaidya states that since the matter has been sent back to theAssessing Officer, who will be hearing and disposing the matter on merits,petitioner will go before the Assessing Officer and raise all points and makeall submissions on facts as well as in law and the Assessing Officer bedirected to consider all the submissions of petitioner while passing theassessment order. 2It is a fair suggestion. Therefore, the Assessing Officer shallconsider the submissions of petitioner on merits and pass an assessmentorder in accordance with law after giving a personal hearing to petitioner.Notice of personal hearing shall be communicated to petitioner atleast oneweek in advance. If respondent wishes to rely on any judgments or order passed by any Court or Tribunal, he shall provide a copy thereof topetitioner and give them an opportunity to deal with those judgments ordistinguish those judgments and those submissions of petitioner shall alsobe dealt with in the assessment order. 3Petition accordingly disposed. All rights and contentions ofpetitioner are expressly kept open. (N.J. JAMADAR, J.) (K.R. SHRIRAM, J.)