UNITED FORTUNE INTERNATIONAL PVT. LTD., Mumbai V. I.T.O. - 15(3)(4), Mumbai

ITA 1058/MUM/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 8335 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 1 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2012-2013
• Appeal Filed On: 23-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D G
• Assessee Lawyers: PRAKASH JHUNJUNWALLA
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH F , MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, HON'BLE ACCOUNTANT MEMBER ITA NO. 1058 /MUM/201 8 (A.Y: 2012 - 13) M/S. UNITED FORTUNE INTERNATIONAL PVT. LTD., DOLPHIN BUILDING, PLOT NO. 269 SHOP NO. 1, SHOP NO . 2, SECTOR 21, NERUL, NAVI MUMBAI 400 706 PAN: AABCU 3829 K V. I.T.O 15 ( 3)(4 ) AAYAKAR BHAVAN, M.K. ROAD, MUMBAI - 400 020 (APPELLANT) (RESPONDENT) ITA NO. 1682 /MUM/2018 (A.Y: 2013 - 14) M/S. UNITED FORTUNE INTERNATIONAL PVT. LTD., DOLPHIN BUILDING, PLOT NO. 269 SHOP NO. 1, SHOP NO . 2, SECTOR 21, NERUL, NAVI MUMBAI 400 706 PAN: AABCU 3829 K V. DCIT 15(3 )(2 ) AAYAKAR BHAVAN, M.K. ROAD, MUMBAI - 400 020 (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI PRAKASH JHUNJUNWALLA DEPARTMENT BY : SHRI D.G. PANSARI DATE OF HEARING : 20.03.2019 DATE OF PRONOUNCEMENT : 29 .03 .2019 2 ITA NO.1058 & 1682 /MUM/2018 M/S. UNITED FORTUNE INTERNATIONAL PVT. LTD., O R D E R PER C. N. PRASAD (JM) 1. THESE TWO APPEAL S ARE FILED BY THE ASSESSEE AGAINST DIFFERENT ORDER S OF THE LEARNED COMMI SSIONER OF INCOME TAX (APPEALS) 24 , MUMBAI [HEREINAFTER IN SHORT LD.CIT(A)] DATED 1 2. 12 .201 7 FOR THE A.Y S . 2012 - 13 AND 2013 - 14. 2. AT THE OUTSET , LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT , THE LD.CIT(A) PASSED EXPARTE ORDER WITHOU T GIVING SUFFICIENT OPPORTUNITY TO THE ASSESSEE. HE PRAYED THAT THE APPEAL S MAY BE RESTORED TO THE FILE OF THE LD.CIT(A) FOR ADJUDICATION AFTER PROVIDING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASS ESSEE. 3. LD. DR LEFT THE DECISION TO THE DISCRETION OF THE BENCH. 4. ON HEARING BOTH THE SIDES AND ON PERUSAL OF THE ORDER OF THE LD.CIT(A) , WE FIND THAT ONE MORE OPPORTUNITY SHOULD HAVE BEEN GIVEN TO THE ASSESSEE TO PROSECUTE THE APPEAL S . WE HAVE ALSO OBSERVE D THAT THE ASSESSEE SHOULD HAVE COOPERATED IN THE PROCEED INGS BEFORE THE LD.CIT(A) WITHOUT REMAINING ABSENT AND ATTENDED THE PROCEEDINGS. THUS, THE ASSESSEE IS NOW DIRECTED TO COOPERATE WITH THE PROCEEDINGS BEFORE THE LD.CIT(A) WITHOUT FAIL . WITH THESE OBSERVATIONS THESE TWO APPEAL S ARE RESTORED TO THE FILE OF THE LD.CIT(A) FOR D ENOVO ADJUDICATION AFTER PROVIDING 3 ITA NO.1058 & 1682 /MUM/2018 M/S. UNITED FORTUNE INTERNATIONAL PVT. LTD., ADEQUATE OPPORTUNITY O F BEING HEARD TO THE ASSESSEE. WE ORDER ACCORDINGLY. 5. IN THE RESULT, APPEAL S OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON THE 29 TH MARCH , 2019 SD/ - SD/ - (RAMIT KOCHAR) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI / DATED 29 / 03 / 2019 GIRIDHAR, SR.PS COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY// BY ORDER (ASSTT. REGISTRAR) ITAT, MUM