JASWANT J SHAH, MUMBAI V. ASST CIT, 19(2), MUMBAI

ITA 1100/MUM/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4628 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 11 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-02-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2012-2013
• Appeal Filed On: 27-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRATAP SINGHLD
• Keywords: Principle of natural justice
• Section: 143(3)

Judgement Text

ITA NO.1100/MUM/2019 JASWANTLAL J. SHAH ASSESSMENT YEAR: 2012-13 1 IN THE INCOME TAX APPELLATE TRIBUNAL F BENCH, MUMBAI , , BEFORE HONBLE SHRI VIKAS AWASTHY, JM AND HONBLE SHRI MANOJ KUMAR AGGARWAL, AM (HEARING THROUGH VIDEO CONFERENCING MODE) ./ I.T.A. NO.1100/MUM/2019 ( / ASSESSMENT YEAR: 2012-13) JASWANTLAL J SHAH 60, BAPU KHOTE X LANE MUMBAI-400 003 / VS. ACIT - 19(2) 20, 2 ND FLOOR, MATRU MANDIR TARDEO ROAD, MUMBAI-400 007 ./ ./PAN/GIR NO. AADPS-2464-H ( /APPELLANT ) : ( !' / RESPONDENT ) ASSESSEE BY : NONE REVENUE BY : SHRI PRATAP SINGH-LD.CIT-DR / DATE OF HEARING : 10/02/2021 / DATE OF PRONOUNCEMENT : 10/02/2021 / O R D E R MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. AFORESAID APPEAL BY ASSESSEE FOR ASSESSMENT YEAR [IN SHORT REFERRED TO AS AY] 2012-13 CONTEST THE ORDER OF L D. COMMISSIONER OF INCOME-TAX (APPEALS)-30, MUMBAI [IN SHORT REFERR ED TO AS CIT(A)], APPEAL NO.CIT(A)-30/ACIT-19(2)/237/15-16 , DATED 17/01/2019 WHICH HAS CONFIRMED THE ASSESSMENT MADE BY LD. AO U/S 143(3) VIDE ORDER DATED 31/03/2015. ITA NO.1100/MUM/2019 JASWANTLAL J. SHAH ASSESSMENT YEAR: 2012-13 2 2. THE REASON FOR CONFIRMATION OF ASSESSMENT IS THA T THE ASSESSEE FAILED TO APPEAR BEFORE LEARNED FIRST APPE LLATE AUTHORITY DESPITE BEING PROVIDED WITH SEVERAL OPPORTUNITIES O F BEING HEARD AS NOTED BY LD. CIT(A) IN PARA-4 OF THE APPELLATE ORDE R. SIMILAR IS THE POSITION BEFORE US WHEREIN THE ASSESSEE HAS REMAINE D ABSENT. THE LD.CIT-DR, UNDER THE CIRCUMSTANCES, URGED FOR DISMI SSAL OF APPEAL. 3. AFTER GOING THOUGH CASE RECORDS, WE OBSERVE THAT THOUGH THE ASSESSEE HAS REMAINED NEGLIGENT IN ATTENDING THE AP PELLATE PROCEEDINGS, HOWEVER, KEEPING IN VIEW THE PRINCIPLE S OF NATURAL JUSTICE, WE DEEM IT FIT TO GRANT ANOTHER OPPORTUNIT Y OF HEARING TO THE ASSESSEE. HENCE, THE MATTER STAND RESTORED BACK TO THE FILE OF LD. CIT(A) FOR FRESH ADJUDICATION AFTER PROVIDING ANOTH ER OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE, IN TURN, IS DIRECTED TO SUBSTANTIATE HIS CASE FAILING WHICH LD. CIT(A) SHAL L BE AT LIBERTY TO DISPOSE-OFF THE APPEAL ON THE BASIS OF MATERIAL ON RECORD. 4. THE APPEAL STANDS ALLOWED FOR STATISTICAL PURPOS ES IN TERMS OF OUR ABOVE ORDER. ORDER PRONOUNCED ON 10 TH FEBRUARY, 2021. SD/- SD/- (VIKAS AWASTHY) (MANOJ K UMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 10/02/2021 SR.PS, KASARLA THIRUMALESH / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. !' / THE RESPONDENT 3. * ( ) / THE CIT(A) 4. * / CIT CONCERNED 5. )+,!)$))- , )- , / DR, ITAT, MUMBAI 6. ,./0 / GUARD FILE ITA NO.1100/MUM/2019 JASWANTLAL J. SHAH ASSESSMENT YEAR: 2012-13 3 / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI.