OM SHANTI ROADWAYS PVT. LTD., MUMBAI V. ITO 7(1)2, MUMBAI

ITA 1461/MUM/2011

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 93130 (ITAT-MUMBAI)
• Duration Of Justice: 4 year(s) 4 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-06-2015
• Appeal Filed By: Assessee
• Bench Allotted: C
• Next Hearing Date: 28-05-2014
• Assessment Year: 2007-2008
• Appeal Filed On: 18-02-2011
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA NO 146 1 /MUM/201 1 ASSESSMENT YEAR: - 2007 - 08 .) OMSHANTI ROADWAYS PVT. LTD. 505, BRAOCH SADAN, DEOJI RATANSHI MARG, MASJID MUMBAI 400 009. VS.` ITO 7[1] - 2, AAYKAR BHAVAN, MUMBAI. APPELLANT RESPONDENT ORDER PER G.S. PANNU, AM THE CAPTIONED APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) [HEREINAFTER REFERRED TO AS THE CIT(A)] DATED 20/10/2010 WHICH IN - TURN HAS ARISEN FROM AN ORDER PASSED BY THE ASSESSING OFFICER U/S 143(3) OF THE INCOME TAX ACT, 1961(HEREINAFTER REFERRED TO AS THE ACT) DATED 23.10.2009 PERTAINING TO ASSESSMENT YEAR 2007 - 08. 2. THE SUBSTANTIVE DISPUTE IN THIS APPEAL RELATES TO DISALLOWANCE MADE U/S 40(A)(IA) OF THE ACT OF RS. 38,34,645/ - AND RS. 6,92,066/ - OUT OF PAYMENTS TO SUB - CONTRACTORS AND INTEREST RESPECTIVELY. 3 . AT THE OUTSET, THE LD. REPRESENTATIVE FOR THE ASSESSEE SUB MITTED THAT THE APPELLANT COULD NOT PUT IN APPEARANCE BEFORE THE CIT(A) AND, THEREFORE, THE APPEAL ASSESSEE BY SHRI D.B. SHAH REVENUE BY SHRI PREMANAND J. DATE OF HEARING 17 .06.2015 DATE OF PRONOUNCEMENT 30 .06.2015 2 ITA NO 146/MUM/2011 ASSESSMENT YEAR: - 2007 - 08.) PAGE 2 OF 3 HAS BEEN DISMISSED BY THE CIT(A) EX - PART E . THE LD. REPRESENTATIVE REFERRED TO AN AFFIDAVIT FURNISHED BY THE DIRECTOR OF ASSESSEE COMPANY, WHEREIN, THE CIRCUM STANCES LEADING TO NON - APPEARANCE BEFORE THE CIT(A) HAVE BEEN AVERRED. 4. THE LD. DR APPEARING FOR THE REVENUE HAS NOT ASSAILED THE REASONS CANVASSED BY THE APPELLANT FOR NON - APPEARANCE BEFORE THE CIT(A). 5 . AS THE BONAFIDES OF THE REASONS CANVASSED BY THE ASSESSEE FOR NON - APPEARANCE BEFORE THE CIT(A) HAVE NOT BEEN DOUBTED BY THE REVENUE, WE DEEM IT FIT AND PROPER TO SET ASIDE THE ORDER OF CIT(A) AND RESTORE THE MATTER BACK TO HIS FILE FOR ADJUDICATION AFRESH IN ACCORDANCE WITH LAW, AFTER ALLOWING THE ASSESSSEE, A REASONABLE OPPORTUNITY OF BEING HEARD. ACCORDINGLY, WITHOUT GOING INTO THE MERITS OF DISPUTE, THE APPEAL OF THE ASSESSEE IS REMANDED TO FILE OF CIT(A) WHO SHALL DETERMINE THE GROUNDS OF APPEAL RAISED BY ASSESSEE BEFORE HIM IN ACCORDANCE WITH LAW. 4 . IN THE RESULT APPEAL OF THE ASSESSEE IS ALLOWED AS ABOVE. ORDER PRONOUNCED ON THIS 30 TH DAY OF JUNE 2015. SD/ - SD/ - (AMIT SHUKLA) (G.S. PANNU) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER ) MUMBAI DATED 30 - 06 - 2015 SKS SR. P.S, 3 ITA NO 146/MUM/2011 ASSESSMENT YEAR: - 2007 - 08.) PAGE 3 OF 3 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CONCERNED CIT(A) 4. THE CONCERNED CIT 5. THE DR, C BENCH, ITAT, MUMBAI BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCHES, MUMBAI