MR RAJENDRAKUMAR H. ANEJA, MUMBAI V. ACIT , CIRCLE-21(3) , MUMBAI

ITA 1509/MUM/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 3330 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-09-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2015-2016
• Appeal Filed On: 16-03-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice; Corroborative evidences; Set aside
• Section: 143(3); 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES D , MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAJESH KUMAR , ACCOUNTANT MEMBER ITA NO. 1509 /MUM/2020 ASSESSMENT Y EAR: 2015 - 16 MR. RAJENDRAKUMAR H. ANEJA, 301, P ENINSULA TOWERS, G.K. MARG, LOWER PAREL (WEST), MUMBAI - 400013 PAN: AFQPA4141P VS. ACIT CIRCLE 21(3), ROOM NO. 209, 2 ND FLOOR, PIRAMAL CHAMBERS, LALBAUG, MUMBAI - 400012 (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI MANDAR VAIDYA (A R) REVENUE BY : SHRI BHARAT ANDHLE (D R ) DATE OF HEARING : 22 /09 /202 1 DATE OF PRONOUNCEMENT: 29 / 09 /202 1 O R D E R PER SAKTIJIT DEY , JM THIS IS AN APPEAL BY THE REVENUE AGAINST ORDER DATE D 22.01.2020 OF LEARNED COMMISS IONER OF INCOME TAX (APPEALS) - 3 3 , MUMBAI FOR THE ASSESSMENT YEAR 2015 - 16 . 2 . BRIEFLY THE FACTS ARE , THE ASSESSEE IS AN INDIVIDUAL. FOR THE ASSESSMENT YEAR UNDER DISPUTE, ASSESSEE FILED HIS RETURN OF INCOME ON 13.09.2015 DEC LARING TOTAL INCOME OF RS. 52,59,340/ - , WHILE COMPLETING THE ASSESSMENT UNDER SECTION 143(3) OF THE INCOME TAX ACT , 1961, T HE ASSESSING OFFICER (AO) DISALLOWED CERTAIN EXPENS ES CLAIMED BY THE ASSESSEE RESULTING IN DETERMINATION OF TOTAL INCOME AT RS. 1,59,4 5,660/ - . AGAINST THE ASSESSMENT ORDER SO PASSED, 2 ITA NO. 15 09 / MUM/2020 ASSESSMENT YEAR: 2015 - 1 6 ASSESSEE PREFERRED AN APPEAL BEFORE LEARNED COMMISSIONER (APPEALS). HOWEVER, BY THE IMPUGNED ORDER, THE APPEAL WAS DISMISSED. 3. BEFORE US, LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THERE IS GROSS VIO LATION OF RULES NATURAL JUSTICE BY LEARNED FIRST APPELLATE AUTHORITY, AS HE DISPOSE OF ASSESSEES APPEAL WITHOUT AFFORDING REASONABLE OPPORTUNIT Y OF BEING HEARD . THUS, HE SUBMITTED, THE APPEAL MAY BE RESTORED BACK TO LEAR NED COMMISSIONER (APPEALS) FOR FRES H ADJUDICATION. THOUGH, LEARNED DEPARTMENTAL REPRESENTATIVE SUBMITTED THAT ADEQUATE OPPORTUNITY WAS GRANTED TO THE ASSESSEE, HOWEVER, HE ULTIMATELY SUBMITTED THAT THE MATTER MAY BE RESTORED BACK TO THE FIRST APPELLATE AUTHORITY. 4. HAVING CONSIDERED RIVAL SUBMISSIONS AND PERUSE D THE MATERIALS ON RECORD, W E FIND THAT ASSESSEES APPEAL WAS POSTED FOR HEARING BEFORE LEARNED COMMISSIONER (APPEALS) ON 08.01.2020. AS SUBMITTED BEFORE US BY LEARNED COUNSEL FOR THE ASSESSEE , ON 08.01.2020, THERE WAS A CALL FOR BHA RAT BANDH. AS A RESULT, THE ASSESSEE COULD NOT APPEAR IN THE HEARING BEFORE LEARNED COMMISSIONER (APPEALS) AND THE APPEAL WAS DISPOSED OF WITHOUT GRANTING FURTH ER OPPORTUNITY TO THE ASSESSEE. UPON DUE CONSIDERATION OF THE RELEVANT FACTS AND MATERIALS ON RE CORD, WE ARE OF THE CONSIDERED VIEW THAT THE INTEREST OF JUSTICE WOULD BE BEST SERVED IF A FAIR OPPORTUNITY IS GRANTED TO THE ASSESSEE TO ESTABLISH ITS CLAIM OF VARIOUS DEDUCTIONS WITH SUPPORTING EVIDENCES BEFORE LEARNED COMMISSIONER (APPEALS). ACC ORDINGLY , WE SET ASIDE THE IMPUGNED ORDER OF LEARNED COMMISSIONER (APPEALS) AND RESTORE ALL THE ISSUES BACK TO HIS FILE FOR DE NOVO ADJUDICATION AFTER DUE AND PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO MAKE PROPER REPRESENT ATION BEFORE 3 ITA NO. 15 09 / MUM/2020 ASSESSMENT YEAR: 2015 - 1 6 LEARNED COMMISSIONER (APPEALS) AND COOPERATE IN FINALIZING THE PROCEEDINGS. GROUNDS ARE ALLOWED FOR STATISTICAL PURPOSES. 5 . IN THE RESULT, APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 29 TH SE PTEMBER , 2021 . SD/ - SD/ - ( RAJESH KUMAR ) ACCOUNTANT MEMBER (SAKTIJIT DEY) JUDICIAL MEMBER MUMBAI ; DATED: 29 / 09 /202 1 ALINDRA, PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - 4. / CI T 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE . / BY ORDER, //TRUE COPY// / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI