CEREBRAL EDUCATION PVT LTD, MUMBAI V. ITO 14(1)(3), MUMBAI

ITA 1277/MUM/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 5662 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-09-2021
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 24-02-2020
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Principle of natural justice
• Section: 68

Judgement Text

, , !',#$!% IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH SMC, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE-PRESIDENT & SHRI VIKAS AWASTHY, JUDICIAL MEMBER . 1277 / /20 20 ($+. . 2010-11 ) ITA NO.1277/MUM/2020(A.Y. 2010-11) CEREBRAL EDUCATION PRIVATE LIMITED. B-1005, STATION PLAZA BUILDING, STATION ROAD, BHANDUP (WEST), MUMBAI 400 070 PAN: AADCC-3036-A ...... '- / APPELLANT + VS. INCOME TAX OFFICER 14(1)(3), ROOM NO.458, 4 TH FLOOR, AAYKAR BHAVAN, M.K.ROAD, MUMBAI 400 020 ..... $./ RESPONDENT [ '-// APPELLANT BY : NONE $.// RESPONDENT BY : MS. SMITA VERMA +0$. '/ DATE OF HEARING : 09/09/2021 12 0$. '/ DATE OF PRONOUNCEMENT : 20/09/2021 %/ ORDER PER VIKAS AWASTHY, JM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST AN EX-PARTE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) -22, MUMBAI [I N SHORT THE CIT(A)] DATED 30/10/2019 FOR THE ASSESSMENT YEAR 2010-11. 2 ITA NO.1277/MUM/2020(A.Y. 2010-11) 2. A PERUSAL OF ASSESSMENT ORDER REVEALS THAT T HE ASSESSEE HAS NEVER APPEARED BEFORE THE ASSESSING OFFICER, THEREFORE, T HE ASSESSING OFFICER WAS CONSTRAINED TO FRAME ASSESSMENT UNDER SECTION 144(1 ) OF THE INCOME TAX ACT, 1961 (IN SHORT 'THE ACT'). THE ASSESSING OFFICER M ADE ADDITION OF RS.10,00,000/- UNDER SECTION 68 OF THE ACT. IN FIRST APPELLATE PRO CEEDINGS, THE CIT(A) IN ABSENCE OF ANY CONTRARY MATERIAL CONFIRMED THE ADD ITION MADE BY THE ASSESSING OFFICER. 3. THE ASSESSEE IN APPEAL BEFORE THE TRIBUNAL HAS I NTER-ALIA ASSAILED THE ORDER PASSED BY CIT(A) IN EX-PARTE PROCEEDINGS. A PERUSAL OF THE STATEMENT OF FACTS FILED ALONG WITH GROUNDS OF APPEAL REVEAL THA T THE ASSESSEE HAD REQUESTED FOR ADJOURNMENT, HOWEVER, THE CIT(A) DID NOT CONSI DER THE SAME. THE CIT(A) IN PARA- 3.5 OF THE IMPUGNED ORDER HAS GIVEN CHRONOLO GY OF THE DATES OF HEARING. THE CIT(A) HAD GIVEN THREE OPPORTUNITIES TO THE ASS ESSEE, I.E. ON 01/04/2019, 23/07/2019 AND 25/10/2019. ON NONE OF THE AFORESAI D DATES THE ASSESSEE ATTENDED THE HEARING. THE CONDUCT OF ASSESSEE BE FORE THE AUTHORITIES BELOW IS NOT DESIRABLE. HOWEVER, KEEPING IN VIEW THE PR INCIPLES OF NATURAL JUSTICE, WE DEEM IT APPROPRIATE TO RESTORE THIS APPEAL TO TH E FILE OF CIT(A) FOR DECIDING THE ISSUES RAISED IN APPEAL BY THE ASSESSEE AFRE SH, AFTER AFFORDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE , IN ACCORDA NCE WITH LAW.. 4. THE ASSESSEE IS DIRECTED TO CO-OPERATE AND APPEA R BEFORE THE CIT(A) ON SERVICE OF NOTICE. THE ASSESSEE SHOULD DESIST FRO M SEEKING ADJOURNMENT ON ANY FRIVOLOUS/FLIMSY GROUNDS. 3 ITA NO.1277/MUM/2020(A.Y. 2010-11) 5. THE IMPUGNED ORDER IS QUASHED AND THE APPEAL BY ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE IN THE TERMS AFORESAID. ORDER PRONOUNCED IN THE OPEN COURT ON MONDAY THE 20 TH DAY OF SEPTEMBER, 2021. SD/- SD/- (PRAMOD KUMAR) (VIKAS AWASTHY) / VICE PRESIDENT #$! / JUDICIAL MEMBER / MUMBAI, 4+/ DATED 20/09/2021 VM , SR. PS(O/S) COPY OF THE ORDER FORWARDED TO : 1. '- / THE APPELLANT , 2. $. / THE RESPONDENT. 3. 5. ( )/ THE CIT(A)- 4. 5. CIT 5. 67$.$+ , . . . , / DR, ITAT, MUMBAI 6. 789:; / GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT. REGISTRAR) ITAT, MUMBAI