M-STAR Hotels Pvt. Ltd, Kochi V. The ITO Corp.Ward-1(3), Kochi

ITA 15/COCH/2022

• Counselvise Citation: [2022] 107 COUNSELVISE.COM (IT) 0621 (ITAT-COCHIN)
• Duration Of Justice: 6 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-08-2022
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 06-01-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

ITA Nos.13 to 15/Coch/2022 M/s. M-Star Hotels Pvt. Ltd., Kochi IN THE INCOME TAX APPELLATE TRIBUNAL BENCH: COCHIN BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER ITA No.13/Coch/2022 Assessment Year: 2012-13 M-Star Hotels Pvt. Ltd. No.XXXV/9, Kerala State Housing Buildiong Changampuzha Nagar South Kalamassery Ernakulam Kerala PAN NO : AAHCM3779L Vs. ACIT Corporate Circle-1(2) Kochi APPELLANT RESPONDENT ITA No.14/Coch/2022 Assessment Year: 2014-15 M-Star Hotels Pvt. Ltd. Ernakulam Kerala Vs. ACIT Corporate Ward-1(4) Kochi APPELLANT RESPONDENT ITA No.15/Coch/2022 Assessment Year: 2015-16 M-Star Hotels Pvt. Ltd. Ernakulam Kerala Vs. ACIT Corporate Ward-1(3) Kochi APPELLANT RESPONDENT Appellant by : Sri Abraham, A.R. Respondent by : Smt. J.M. Jammuna Devi, Sr. D.R. ITA Nos.13 TO 15/Coch/2022 M/s. M-Star Hotels Pvt. Ltd., Kochi Page 2 of 3 Date of Hearing : 04.08.2022 Date of Pronouncement : 04.08.2022 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: These appeals by the assessee are directed against different orders of Ld. CIT(A) dated 15.11.2021 for the assessment years 2012- 13, 2014-15 & 2015-16. The assessee has raised various grounds, which are common in nature. Hence, these are clubbed together and disposed by this common order for the sake of convenience. The main ground in this appeal is that Ld. CIT(A) disposed of the appeal of the assessee without giving fair opportunity of hearing to the assessee. 2. Facts of the case are that the assessee has filed appeal before Ld. CIT(A) consequent to which notice was issued on 6.1.2021 seeking the assessee to file written submission electronically before 21.1.2021. However, no response from the assessee was received. However, one more notice was issued seeking the assessee to file submissions vide notice dated 16.9.2021 to file the submissions before 1.10.2021. But no response received from the assessee. Finally, one more notice was issued on 6.10.2021 to file the submissions before 21.10.2021. Inspite of that, no response was received from the assessee. Consequent to this, Ld. CIT(A) dismissed the appeal confirming the order of the AO as there was no details furnished by assessee rebutting the findings of the AO. Against this, assessee is in appeal before us stating that an opportunity may be given to the assessee to put its case before NFAC. As seen from the records, CIT(A), NFAC disposed of the appeals of the assessee ex- parte without giving fair opportunity of hearing. In our opinion, the Ld. CIT(A) ought to have been decided the case on merit instead of ITA Nos.13 TO 15/Coch/2022 M/s. M-Star Hotels Pvt. Ltd., Kochi Page 3 of 3 stating that the assessee has not filed anything in support of the claim of the assessee. In view of this, in the interest of justice, we remit the issue to the file of Ld. CIT(A), NFAC to decide it afresh after giving opportunity of presentation of case by the assessee in accordance with law. At this stage, we refrain from going into the other grounds raised by the assessee, which are kept open. 3. In the result, the appeals of the assessee are partly allowed for statistical purposes. Order pronounced in the open court on 4 th Aug, 2022 Sd/- (George George K. ) Judicial Member Sd/- (Chandra Poojari) Accountant Member Bangalore, Dated 4 th Aug, 2022. VG/SPS Copy to: 1. The Applicant 2. The Respondent 3. The CIT 4. The CIT(A) 5. The DR, ITAT, Bangalore. 6. Guard file By order Asst. Registrar, ITAT, Bangalore.