CHEPAR PLASTICS P.LTD, MUMBAI V. ITO 9(2)(2), MUMBAI

ITA 1469/MUM/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5376 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 2 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 08-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NEIL PHILIP LD
• Keywords: Bogus purchase; Opportunity of being heard; Principle of natural justice
• Section: 143(3)

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, MUMBAI , , BEFORE SHRI SAKTIJIT DEY, JM AND SHRI MANOJ KUMAR AGGARWAL, AM ./ I.T.A. NO.1469/MUM/2018 ( / ASSESSMENT YEAR: 2012-13) M/S. CHEPAR PLASTICS PVT. LTD. 17, NANDKISHORE INDL. ESTATE B.OFF. MAHKALI CAVES ROAD ANDHERI (E), MUMBAI- 400 093. / VS. INCOME TAX OFFICER - 9(2)(1) ROOM NO.601, 6 TH FLOOR, AAYKAR BHAVAN, M.K. ROAD MUMBAI - 400 020. ! ./ ./PAN/GIR NO. AAACC-8814-H ( /APPELLANT ) : ( / RESPONDENT ) ASSESSEE BY : NONE DEPARTMENT BY : SHRI NEIL PHILIP-LD.DR / DATE OF HEARING : 13/05/2019 / DATE OF PRONOUNCEMENT : 16/05/2019 / O R D E R PER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER):- 1. AFORESAID APPEAL BY ASSESSEE FOR ASSESSMENT YEAR [IN SHORT REFERRED TO AS AY] 2012-13 CONTEST THE ORDER OF LD. COMMIS SIONER OF INCOME-TAX (APPEALS)-16, MUMBAI [IN SHORT REFERRED TO AS CIT( A)], APPEAL NO. CIT(A)- 16/ITO-9(3)(1)/IT0260/2015-16 DATED 29/12/2017 QUA CONFIRMATION OF CERTAIN ADDITIONS ON ACCOUNT OF ALLEGED BOGUS PURCHASES. NONE HAS 2 APPEARED FOR ASSESSEE AND NO ADJOURNMENT APPLICATIO N IS ON RECORD. LEFT WITH NO OPTION, WE PROCEED TO DISPOSE-OFF THE SAME ON THE BASIS OF MATERIAL ON RECORD AND AFTER HEARING LD. DR, WHO JUSTIFIED T HE IMPUGNED ADDITIONS. 2. FACTS ON RECORD REVEAL THAT THE ASSESSEE HAS BEE N SADDLED WITH CERTAIN ADDITIONS OF RS.163 LACS ON ACCOUNT OF ALLEGED BOGUS PURCHASES IN AN ASSESSMENT U/S 143(3) FRAMED ON 26/03/2015. THE SAME WAS AGITATED BEFORE LD. FIRST APPELLATE AUTHORITY WITHOUT ANY SU CCESS VIDE IMPUGNED ORDER DATED 29/12/2017 WHEREIN THE ASSESSEE DID NOT MAKE EFFECTIVE REPRESENTATIVE DESPITE BEING PROVIDED WITH SEVERAL OPPORTUNITY OF BEING HEARD. AGGRIEVED, THE ASSESSEE IS BEFORE US. 3. UPON CAREFUL CONSIDERATION, THE OVERALL CONDUCT OF THE ASSESSEE REVEAL THAT THE ASSESSEE HAS REMAINED NEGLIGENT IN ATTENDI NG THE HEARING BEFORE US AS WELL AS BEFORE LD. FIRST APPELLATE AUTHORITY. HOWEVER, KEEPING IN VIEW THE PRINCIPLE OF NATURAL JUSTICE, WE DEEM IT FIT TO PROVIDE ANOTHER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND ACCORDINGLY, RES TORE THE MATTER BEFORE LD. FIRST APPELLATE AUTHORITY. THE ASSESSEE IS DIRE CTED TO SUBSTANTIATE ITS STAND FAILING WHICH LD. FIRST APPELLATE AUTHORITY S HALL BE AT LIBERTY TO ADJUDICATE THE SAME ON THE BASIS OF MATERIAL ON REC ORD. 4. THE APPEAL STANDS ALLOWED FOR STATISTICAL PURPOS ES. ORDER PRONOUNCED IN THE OPEN COURT ON 16/05/2019. SD/- SD/- (SAKTIJIT DEY) (MANOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 16/05/2019 SR.PS:-JAISY VARGHESE 3 ! '! / COPY OF THE ORDER FORWARDED TO : 1. !% / THE APPELLANT 2. &'!% / THE RESPONDENT 3. ( ) / THE CIT(A) 4. / CIT CONCERNED 5. ( )&* , * , / DR, ITAT, MUMBAI 6. ) ,-. / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI