PRAVAL ENGINEERING LLP, NAVI MUMBAI V. ITO 32(2)(5), MUMBAI

ITA 1114/MUM/2017

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 5082 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 8 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 17-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KUMAR PADMA
• Keywords: Principle of natural justice; Set aside
• Section: 10

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C , BENCH MUMBAI BEFORE SHRI MAHAVIR SINGH , JM & SHRI M.BALAGANESH, AM ITA NO. 1114 /MUM/201 7 ( ASSESSMENT YEAR : 2012 - 13 ) M/S. PRAVAL ENGINEERING LLP VASHI INFOTECH PARK 1012, 10 TH FLOOR SECTOR 30A, PLOT NO. 16 BEHIND RAGHULEELA MALL VASHI, NAVI MUMBAI - 400705 VS. INCOME TAX OFFICER - 32(2)(5, ROOM NO.305, B, 3 RD FLOOR C - 13, PRATYAKSHAKAR BHAVAN, BANDRA KURLA COMPLEX, BANDRA (E) MUMBAI - 400051 PAN/GIR NO. AAMFP5577B (APPELLANT ) .. (RESPONDENT ) ASSESSEE BY NONE REVENUE BY SHRI KUMAR PADMAPANI BORA DATE OF HEARING 05/11 /2019 DATE OF PRONOUNCEMENT 06 / 11 / 2019 / O R D E R PER M. BALAGANESH (A.M) : THIS APPEAL IN ITA NO. 1114/MUM/2017 FOR A.Y. 2012 - 13 ARISES OUT OF THE ORDER BY TH E LD. COMMISSIONER OF INCOME TAX (APPEALS) - 44, MUMBAI IN APPEAL NO. CIT(A) - 44/ITO 32(2)(5)/ITA - 472/2015 - 16 DATED 12/08/2016 (LD. CIT(A) IN SHORT) AGAINST THE ORDER OF ASSESSMENT PASSED U/S.144 OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS ACT) DAT ED 27/03/2015 BY THE LD. INCOME TAX OFFICER 32(2)(5), MUMBAI (HEREINAFTER REFERRED TO AS LD. AO). ITA NO .1114/MUM/2017 M/S. PRAVAL ENGINEERING LLP 2 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. 3. WE HAVE HEARD THE LD. DR. AT THE OUTSET WE FIND THAT ASSESSEE HAD RAISED A PRELIMINARY GROUND ON VIOLATION OF PRINCIPLES OF NATURAL JUSTICE IN AS MUCH AS THE ORDER OF THE LD. CIT(A) WAS PASSED EXPARTE BY DISMISSING THE APPEAL IN LIMINE . WE FIND THAT THERE WAS NO APPEARANCE BY THE ASSESSEE BEFORE LD. CIT(A) DESPITE FEW OPPORTUNITIES GIVEN TO THE ASSESSEE, BUT I N ANY CASE, THE LD. CIT(A) OUGHT TO HAVE DISPOSED OFF THE APPEAL BY ADJUDICATING THE ISSUE ON MERITS. HENCE, WE DEEM IT FIT AND APPROPRIATE IN THE INTEREST OF JUSTICE AND FAIR PLAY TO SET ASIDE THIS APPEAL TO THE FILE OF THE LD. CIT(A) FOR DENOVO ADJUDICAT ION ON MERITS IN ACCORDANCE WITH LAW, ACCORDINGLY, THE GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 06 / 11 /201 9 SD/ - ( MAHAVIR SINGH ) SD/ - (M.BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED 06 / 11 / 2019 KARUNA , SR.PS ITA NO .1114/MUM/2017 M/S. PRAVAL ENGINEERING LLP 3 COPY OF THE ORDER FORWARDED TO : BY ORDER, ( ASSTT. REGISTRAR) ITAT, MUMBAI 1. THE AP PELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY//