ANSA J & K INDUSTRIAL PREMISES CO OPERATIVE SOCIETY LTD,MUMBAI V. I.T.O WARD 26(1)(1), MUMBAI

ITA 4503/MUM/2024

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The case involves Ansa J & K Industrial Premises Co-operative Society Ltd., the appellant, contesting the validity of proceedings and notices under sections 147 and 148 of the Income Tax Act, as well as the assessment order passed under section 147 read with section 144B. The appellant argued that the Commissioner of Income-tax (Appeals) erred in dismissing their appeal without addressing the merits of the case. The Tribunal found that the CIT(A) had not considered the issues on merit due to non-compliance with hearing notices by the assessee, which led to a default dismissal. The Tribunal emphasized the need for a reasoned and speaking order under section 250(6) of the Act, even in the absence of submissions from the assessee.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 474424 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-10-2024
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: K
• Next Hearing Date: 16-10-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 03-09-2024
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: TUSHAR MOHITE
• Assessee Lawyers: M. SUBRAMANIAN
• Keywords: Set aside

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K (SMC)” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA No. 4503/MUM/2024 Assessment Year: 2017-18 Ansa J & K Industrial Premises Co-operative Society Ltd., K-Building, Ground Floor Sakivihar Road, Sakinaka, Mumbai-400072. Vs. ITO Ward 26(1)(1), Room No. 303, (3rd Floor) Kautilya Bhavan, C-41 to C-4, G Block, Bandra Kurla Complex, Bandra (East), Mumbai-400051. PAN NO. AAAAA 9767 B Appellant Respondent Assessee by : Mr. M. Subramanian Revenue by : Mr. Tushar Mohite, Sr. DR Date of Hearing : 16/10/2024 Date of pronouncement : 22/10/2024 ORDER PER OM PRAKASH KANT, AM This appeal has been preferred by the assessee against order dated 02.07.2024 passed by the Ld. Commissioner of Income-tax (Appeals) – National Faceless Appeal Centre, Delhi [in short ‘the Ld. CIT(A)’] for assessment year 2017-18, raising following grounds: 1. On the facts and in the circumstances of the case and in law, the proceedings initiated us 147 of the act is invalid and bad in law. 2. On the facts and in the circumstances of the case and in law, the notice issued us 148 of the act is invalid and bad in law. 3. On the facts and assessment order passed u/s 147 r.w.S. 144B of the act is invalid and bad in law. 4. On the facts and in the circumstances of the case and in law, the learned C.I.T. (A) erred in dismissing the appeal. 5. On the facts and in the circumstances of the case and in law, the learned C.I.T. (A) erred in dismissing the appeal and that too without even appreciating the facts and circumstances of the case fully and properly. 6. On the facts and in the circumstances o learned C.I.T. (A) erred in dismissing the appeal and that with out dealing with the merits of the case. 2. At the outset, the Ld. counsel for the assessee submitted that this appeal has been decided by the Ld. CIT(A) assessee without deciding the issue on merit and therefore, this appeal might be set aside for deciding afresh. 3. We have heard rival submission of the parties and perused the relevant material on record. We find that the Ld. CIT(A) issued various notices for hearing however, same were not complied by the assessee. The Ld. CIT(A) thereafter dismissed the appeal in default without considering the issue on merit. In our opinion, under the provisions of section 250(6) of the Act, the Ld. CIT(A) is requ pass a reasoned and speaking order on the grounds raised by the assessee even in absence of any submission on behalf of assessee. Therefore, we feel it appropriate to set aside the orde the Ld. CIT(A) and restore afresh and pass a reasoned and speaking order on the grounds Ansa J & K Industrial Premises Co 2. On the facts and in the circumstances of the case and in law, the notice issued us 148 of the act is invalid and bad in law. 3. On the facts and in the circumstances of the case and in law, the assessment order passed u/s 147 r.w.S. 144B of the act is invalid and bad in law. 4. On the facts and in the circumstances of the case and in law, the learned C.I.T. (A) erred in dismissing the appeal. n the facts and in the circumstances of the case and in law, the learned C.I.T. (A) erred in dismissing the appeal and that too without even appreciating the facts and circumstances of the case fully and properly. 6. On the facts and in the circumstances of the case and in law, the learned C.I.T. (A) erred in dismissing the appeal and that with out dealing with the merits of the case. At the outset, the Ld. counsel for the assessee submitted that this appeal has been decided by the Ld. CIT(A) ex assessee without deciding the issue on merit and therefore, this appeal might be set aside for deciding afresh. We have heard rival submission of the parties and perused the relevant material on record. We find that the Ld. CIT(A) issued hearing however, same were not complied by the assessee. The Ld. CIT(A) thereafter dismissed the appeal in default without considering the issue on merit. In our opinion, under the provisions of section 250(6) of the Act, the Ld. CIT(A) is requ pass a reasoned and speaking order on the grounds raised by the assessee even in absence of any submission on behalf of assessee. Therefore, we feel it appropriate to set aside the orde the Ld. CIT(A) and restore the matter back to him for a reasoned and speaking order on the grounds Ansa J & K Industrial Premises Co-operative Society Ltd. 2 ITA No. 4503/MUM/2024 2. On the facts and in the circumstances of the case and in law, the in the circumstances of the case and in law, the assessment order passed u/s 147 r.w.S. 144B of the act is invalid 4. On the facts and in the circumstances of the case and in law, the n the facts and in the circumstances of the case and in law, the learned C.I.T. (A) erred in dismissing the appeal and that too without even appreciating the facts and circumstances of the case f the case and in law, the learned C.I.T. (A) erred in dismissing the appeal and that with out At the outset, the Ld. counsel for the assessee submitted that ex-parte qua the assessee without deciding the issue on merit and therefore, this We have heard rival submission of the parties and perused the relevant material on record. We find that the Ld. CIT(A) issued hearing however, same were not complied by the assessee. The Ld. CIT(A) thereafter dismissed the appeal in default without considering the issue on merit. In our opinion, under the provisions of section 250(6) of the Act, the Ld. CIT(A) is required to pass a reasoned and speaking order on the grounds raised by the assessee even in absence of any submission on behalf of the assessee. Therefore, we feel it appropriate to set aside the order of the matter back to him for deciding a reasoned and speaking order on the grounds raised by the assessee. The grounds of appeal of the assessee are accordingly allowed for statistical purposes. 4. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on Sd/ (KAVITHA RAJAGOPAL JUDICIAL MEMBER Mumbai; Dated: 22/10/2024 Rahul Sharma, Sr. P.S. Copy of the Order forwarded to 1. The Appellant 2. The Respondent. 3. CIT 4. DR, ITAT, Mumbai 5. Guard file. //True Copy// Ansa J & K Industrial Premises Co raised by the assessee. The grounds of appeal of the assessee are accordingly allowed for statistical purposes. In the result, the appeal of the assessee is allowed for urposes. nounced in the open Court on 22/10/2024. Sd/- (KAVITHA RAJAGOPAL) (OM PRAKASH KANT JUDICIAL MEMBER ACCOUNTANT MEMBER Copy of the Order forwarded to : BY ORDER, (Assistant Registrar) ITAT, Mumbai Ansa J & K Industrial Premises Co-operative Society Ltd. 3 ITA No. 4503/MUM/2024 raised by the assessee. The grounds of appeal of the assessee are In the result, the appeal of the assessee is allowed for /10/2024. Sd/- OM PRAKASH KANT) ACCOUNTANT MEMBER BY ORDER, (Assistant Registrar) ITAT, Mumbai "