AMBICO ENGINEERING INDIA PVT LTD, MUMBAI V. DCIT 12(1)(1), MUMBAI

ITA 1398/MUM/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 5798 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-09-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 04-03-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BAJENDRA KUMAR LD
• Assessee Lawyers: SATISH MODY LD
• Keywords: Principle of natural justice
• Section: 143(3); 13

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, MUMBAI , , BEFORE HONBLE SHRI MAHAVIR SINGH, VP AND HONBLE SHRI MANOJ KUM AR AGGARWAL, AM (HEARING THROUGH VIDEO CONFERENCING MODE) ./ I.T.A. NO. 1398 /MUM/20 20 ( / ASSESSMENT YEAR : 2014 - 15 ) AMBICO ENGINEERING INDIA PVT. LTD. 701 - 702, SHRI SAI CORPORATE PARK, GOREGAON LINK ROAD OPP. LAXMI INDUSTRIAL ESTATE GOREGAON WEST, MUMBAI - 400 090 / VS. DCIT - 12(1 )(1) 223, 2 ND FLOOR AAYAKAR BHAVAN M. K. ROAD, MUMBAI - 400 020 ./ ./ PAN/GIR NO . AACCH - 1375 - G ( / APPELLANT ) : ( / RESPONDENT ) ASSESSEE BY : SHRI SATISH MODY - L D. AR REVENUE BY : SHRI BAJENDRA KUMAR - LD. SR. DR / DATE OF HEARING : 13 /09 /2021 / DATE OF PRONOUNCEMENT : 13/09/2021 / O R D E R MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. AFORESAID APPEAL BY ASSESSEE FOR ASSESSME NT YEAR 2014 - 15 CONTEST THE ORDER OF LD. CIT(A) - 20, MUMBAI DATED 20 / 06 / 2018 IN THE MATTER OF ASSESSMENT FRAMED BY LD. ASSESSING OFFICER (AO) U/S 143(3) ON 26/12/2016. 2. THE LD. DR SUBMITTED THAT THE IMPUGNED ORDER IS AN EX - PARTE ORDER SINCE THE ASSESSEE R EMAINED NEGLIGENT IN ATTENDING APPELLATE PROCEEDINGS. THE LD. AR, ON THE OTHER HAND, ASSURED THAT THE ASSESSEE 2 IS SERIOUS IN PROSECUTING THE APPEAL AND THEREFORE, THE MATTER MAY BE RESTORED BACK TO THE FILE OF LD. CIT(A). 3. KEEPING IN VIEW THE SUBMISSIONS MADE BEFORE US, WE FIND THAT THROUGH THE ASSESSEE REMAINED NEGLIGENT IN ATTENDING APPELLATE PROCEEDINGS, HOWEVER, THE PRINCIPLE OF NATURAL JUSTICE DEMAND THAT THE ASSESSEE BE PROVIDED WITH ANOTHER OPPORTUNITY OF HEARING. THEREFORE, WE SET - ASIDE THE IMPUG NED ORDER AND RESTORE THE APPEAL BACK TO THE FILE OF LD. CIT(A). THE ASSESSEE IS DIRECTED TO SUBSTANTIATE HIS CASE FAILING WHICH LD. CIT(A) SHALL BE AT LIBERTY TO ADJUDICATE THE ISSUE BY SPEAKING ORDER ON THE BASIS OF MATERIAL ON RECORD. 4. THE APPEAL STAN D ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 13 TH SEPTEMBER, 2021. SD/ - SD/ - (MAHAVIR SINGH ) (MANOJ KUMAR AGGARWAL) / VICE PRESIDENT / A CCOUNTANT MEMBER MUMBAI; DATED : 13 /09/2021 SR.PS, DHANANJAY / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. ( ) / THE CIT(A) 4. / CIT CON CERNED 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI.