REWARD REAL ESTAE CO. LTD, MUMBAI V. DCIT CEN CIR 37, MUMBAI

ITA 1549/MUM/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 83760 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-09-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 10-09-2014
• Assessment Year: 2006-2007
• Appeal Filed On: 25-02-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANTOSH KUMAR
• Assessee Lawyers: SALIL KAPOOR
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, MUMBAI BEFORE HONBLE S/SHRI H.L. KARWA, PRESIDENT AND B. R.BASKARAN (AM) . . , . . , ./I.T.A. NO.1549 TO 1552/MUM/2013 ( / ASSESSMENT YEARS :2006-07 TO 2009-2010) M/S REWARD REAL ESTATE CO.LTD., 11/12 RAGHUVANSHI MILL COMPD., LOWER PAREL, MUMBAI-400013 / VS. DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -37, MUMBAI ( / APPELLANT) .. ( !' / RESPONDENT) ./ $% ./ PAN/GIRNO.: AACCR8340K & / APPELLANT BY : SHRI SALIL KAPOOR !' ' & /RESPONDENT BY : SHRI SANTOSH KUMAR ( ) ' * + / DATE OF HEARING : 10.9.2014 ,- ' * + /DATE OF PRONOUNCEMENT : 10.9.2014 / O R D E R PER BENCH: ALL THE APPEALS FILED BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDERS PASSED BY LD CIT(A)-41 AND THEY RELATE TO THE ASSE SSMENT YEARS 2006-07 TO 2009-2010. 2. THE LD. COUNSEL APPEARING FOR THE ASSESSEE SUBMI TTED THAT THE FIRST APPELLATE AUTHORITY HAS PASSED THE IMPUGNED ORDERS EX-PARTE, SINCE THE ASSESSEE DID NOT APPEAR BEFORE HIM. HE SUBMITTED THAT THE ASSESSEE WAS DEPENDENT UPON HIS TAX CONSULTANT IN THIS REGARD AN D THE SAID TAX CONSULTANT WAS SEEKING ADJOURNMENT EVERY TIME DUE TO HIS PRE-O CCUPATION. HENCE THE LD. CIT(A) PROCEEDED TO DISPOSE OF THE APPEALS EX-PARTE . THE LD. COUNSEL SUBMITTED THAT GREAT PREJUDICE WOULD BE CAUSED TO THE ASSESSE E, IF THE EXPLANATIONS AND I.T.A. NO.1549 TO 1552/MUM/2013 2 INFORMATION GIVEN BY THE ASSESSEE ARE NOT PROPERLY CONSIDERED. ACCORDINGLY, THE LD. COUNSEL FOR THE ASSESSEE PRAYED THAT THESE CASE S MAY BE REMANDED BACK TO THE FILE OF THE LD. CIT(A) FOR HIS FRESH CONSIDERAT ION, AFTER HEARING THE ASSESSEE. HE FURTHER SUBMITTED THAT THE ASSESSEE HAS TAKEN A SPECIFIC GROUND PERTAINING TO VIOLATION OF NATURAL JUSTICE IN ALL THE YEARS UNDER CONSIDERATION 3. ON THE CONTRARY, THE LD. DR SUBMITTED THAT THE A SSESSEE DID NOT CO- OPERATE BOTH WITH THE AO AND LD. CIT(A). HE, ACCOR DINGLY, SUBMITTED THAT THE CASES MAY BE REMANDED BACK TO THE FILE OF THE LD. C IT(A) ONLY IF THE ASSESSEE GIVES ASSURANCE THAT IT WILL CO-OPERATE WITH THE LD . CIT(A) FOR DISPOSAL OF THE APPEALS. 4. THE LD. A.R SUBMITTED THAT HE WILL ADVISE TH E ASSESSEE TO CO-OPERATE WITH LD. CIT(A) IN DISPOSING THE APPEALS. 5. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE RECORD. ADMITTEDLY, THE LD. CIT(A) HAS DISPOSED OF THE APPEALS EX-PARTE , WITHOUT HEARING THE ASSESSEE. ACCORDING TO LD A.R THE ASSESSEE IS READ Y TO FURNISH ALL THE DETAILS AND WILL CO-OPERATE IN DISPOSING OF THE APPEALS. S INCE THE ASSESSEE WAS NOT HEARD BY LD CIT(A), IN THE INTEREST OF JUSTICE, WE ARE OF THE CONSIDERED OPINION THAT THE ASSESSEE MAY BE GIVEN ONE MORE OPPORTUNIT Y TO EXPLAIN ITS STAND. ACCORDINGLY, WE SET ASIDE THE ORDER OF THE LD. CIT( A) AND RESTORE ALL THE MATTERS TO HIS FILE WITH A DIRECTION TO ADJUDICATE ALL THE MAT TERS AFRESH IN ACCORDANCE WITH LAW, AFTER PROVIDING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO EXTEND FULL CO-OPERATI ON TO THE LD. CIT(A) WITHOUT FAIL. I.T.A. NO.1549 TO 1552/MUM/2013 3 6. IN THE RESULT, ALL THE APPEALS FILED BY THE ASSE SSEE ARE TREATED AS ALLOWED FOR STATISTICAL PURPOSES. THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 10TH SEPT, 2014 . ,- ( . /0 1 2 10 TH SEPT , 2014 - ' 3) 4 SD SD ( . . / H.L. KARWA ) ( . . , / B.R. BASKARAN) / PRESIDENT / ACCOUNTANT MEMBER / ( ) MUMBAI : 10 TH SEPT, 2014 . . . ./ SRL , SR. PS ! ' / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. !' / THE RESPONDENT. 3. ( 9* ( ) / THE CIT(A)- CONCERNED 4. ( 9* / CIT CONCERNED 5. 6. :; 3 !*< , + < , / ( ) / DR, ITAT, MUMBAI CONCERNED 3 = ) / GUARD FILE. > ( / BY ORDER, TRUE COPY ? $ (ASSTT. REGISTRAR) + < , / ( ) /ITAT, MUMBAI