FARZANA SHAKTI SAUDAGAR, MUMBAI V. ITO 18(3)(1), MUMBAI

ITA 1068/MUM/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 6748 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-09-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2008-2009
• Appeal Filed On: 11-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: USHA GAIKWADLD
• Keywords: Principle of natural justice

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL F BENCH, MUMBAI , , BEFORE HONBLE SHRI PAVAN KUMAR GADALE , JM AND HONBLE SHRI MANOJ KUMAR AGGARWAL, AM (HEARING THROUGH VIDEO CONFERENCING MODE) ./ I.T.A. NO. 1068 /MUM/20 20 ( / ASSESSMENT YEAR : 2008 - 09 ) MRS. FARZANA SHAKIL SAUDAGAR A - 201/202, QUANTUM PARK NEAR KORNER HOUSE, UNION PARK, KHAR(WEST), MUMBAI - 400 052 / VS. ITO - 18(3)(1) R. NO. 207, 2 ND FLOOR, PIRAMAL CHAMBERS, PAREL, MUMBAI - 400 012 ./ ./ PAN/GIR NO . BCSPS - 3919 - R ( / APPELLANT ) : ( / RESPONDENT ) ASSESSEE BY : NONE REVENUE BY : MS. USHA GAIKWAD LD. SR. DR / DATE OF HEARING : 02/09 /2021 / DATE OF PRONOUNCEMENT : 02/09/2021 / O R D E R MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. DURING HEARING, NONE APPEARED FOR ASSESSEE. THE LD. SR. DR POINTED OUT THAT SIN CE THE ASSESSEE DID NOT APPEAR BEFORE LD. CIT(A), THE APPEAL IS LIABLE TO BE DISMISSED. IN THIS APPEAL, THE ASSESSEE IS AGGRIEVED BY CONFIRMATION OF PENALTY U/S 271(1)(C). 2. AFTER GOING THROUGH IMPUGNED ORDER, WE CONCUR WITH THE SUBMISSIONS OF LD. SR. DR THAT THE ASSESSEE DID NOT APPEAR DURING APPELLATE PROCEEDINGS DESPITE BEING PROVIDED WITH VARIOUS OPPORTUNITIES 2 AS TABULATED IN PARA - 5 OF THE IMPUGNED ORDER. HOWEVER, KEEPING I N VIEW THE PRINCIPLES OF NATURAL JUSTICE, WE DEEM IT FIT TO GRANT ANOTHER OPPORT UNITY OF HEARING TO THE ASSESSEE. ACCORDINGLY, THE APPEAL IS RESTORED BACK TO THE FILE OF LD. CIT(A) FOR RE - ADJUDICATION BY WAY OF SPEAKING ORDER WITH A DIRECTION TO THE ASSESSEE TO SUBSTANTIATE HIS CASE FAILING WHICH LD. CIT(A) WOULD BE AT LIBERTY TO PAS S FRESH ORDER ON THE BASIS OF MATERIAL ON RECORD. 3. THE APPEAL STAND ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 02 ND SEPTEMBER, 2021. SD/ - SD/ - (PAVAN KUMAR GADALE ) (MANOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 02/09/2021 SR.PS, DHANANJAY / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPO NDENT 3. ( ) / THE CIT(A) 4. / CIT CONCERNED 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / IT AT, MUMBAI.