ASHOK GUPTA (HUF), MUMBAI V. ITO, WARD-25(2)(1), MUMBAI

ITA 1235/MUM/2023

AI Insights

The case involves Ashok Gupta (HUF), who appealed against the order of the CIT(A), National Faceless Appeal Centre, Delhi, which was dated 21.2.2023 and pertained to the assessment year 2010-11. The CIT(A) had dismissed the assessee's appeal on the grounds of non-submission of any filings or appearances before him. The Tribunal noted the assessee's lack of cooperation during both the assessment and appellate proceedings, leading to ex-parte orders under section 144 of the Income Tax Act by the Assessing Officer. The Tribunal, considering the principles of natural justice, decided to provide the assessee another opportunity to present his case, albeit with a monetary cost due to previous non-cooperation.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 136485 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-07-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 03-07-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 12-04-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “A” Bench, Mumbai. Before Shri B.R. Baskaran (AM) & Shri Pavan Kumar Gadale (JM) I.T.A. No. 1235/Mum/2023 (A.Y. 2010-11) Ashok Gupta (HUF) 702, Concord CHS, NS Road No. 10, JVPD Scheme Juhu Circle, Vile Parle West Mumbai-400 049. PAN : AAAHA4357A Vs. The CIT(A) National Faceless Appeal Centre, Delhi (Appellant) (Respondent) Assessee by Ms. Rashmi Vyas on behalf of Shri Ashok Gupta Department by Shri Manoj Kumar Sinha Date of Hearing 04.07.2023 Date of Pronouncement 04.07.2023 O R D E R Per B.R.Baskaran (AM) :- The assessee has filed this appeal challenging the order dated 21.2.2023 passed by the learned CIT(A), National Faceless Appeal Centre, Delhi and it relates to A.Y. 2010-11. The assessee is aggrieved by the decision of the learned CIT(A) in dismissing the appeal filed by him on the ground that the assessee did not file submissions before him. 2. At the time of hearing, an adjournment petition was moved by the assessee requesting the Bench to adjourn the case for fifteen days. However, learned DR pointed that the learned CIT(A) was constrained to pass the order ex-parte since the assessee did not appear before him. The Learned DR also submitted that the assessee has also not appeared before the Assessing Officer also and hence the Assessing Officer was constrained to pass the order to the best of his Judgment under section 144 of the Act. Ashok Gupta HUF 2 3. We heard learned DR and perused the record. We noticed that the learned CIT(A) has dismissed the appeal of the assessee without adjudicating the grounds on merit. We also noticed that the assessee has not cooperated with the tax authorities during the course of assessment proceedings as well as appellate proceedings. Accordingly, in the interest of justice, we are of the view that the assessee should be provided with one more opportunity to present its case properly before the learned CIT(A). However the same will be at a cost, since the assessee was not co-operating with the tax authorities. Accordingly, we impose a cost of Rs. 1000/- (Rupees One Thousand Only) upon the assessee, which shall be paid to the credit of income tax department as ‘other fees’ within the two months from the date of receipt of this order. Subject to the payment of above said cost, which shall be verified by the learned CIT(A), all the issues urged before us are restored to the file of the learned CIT(A) for adjudicating them on merits. We also direct the assessee to fully cooperate with the learned CIT(A) for expeditious disposal of the appeal. Needless to mention that the assessee should be provided with adequate opportunity of being heard. 4. In the result, appeal filed by the assessee is treated as allowed for statistical purposes. Pronounced in the open court on 4.7.2023. Sd/- Sd/- (PAVAN KUMAR GADALE) (B.R. BASKARAN) Judicial Member Accountant Member Mumbai.; Dated : 04/07/2023 Copy of the Order forwarded to : 1. The Appellant 2. The Respondent 3. The CIT(A) 4. CIT Ashok Gupta HUF 3 5. DR, ITAT, Mumbai. 6. Guard File. BY ORDER, //True Copy// (Assistant Registrar) PS ITAT, Mumbai