M/S. AIRPORT P. LTD., MUMBAI V. THE CIT (A)-4, MUMBAI

ITA 1555/MUM/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 5804 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 5 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-09-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2016-2017
• Appeal Filed On: 19-03-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice
• Section: 143(3); 20

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, MUMBAI , , BEFORE HONBLE SHRI MAHAVIR SINGH, VP AND HONBLE SHRI MANOJ KUMA R AGGARWAL, AM (HEARING THROUGH VIDEO CONFERENCING MODE) ./ I.T.A. NO. 1555/MUM/2020 ( / ASSESSMENT YEAR : 2016 - 17 ) M/S AIROPLAST PVT. LTD. DUBHASH HOUSE 15, J. N. ARADIA MARG BALLARD ESTATE, MUMBAI - 400 038 / VS. CIT(A) - 4 R. NO. 548, AAY KAR BHAVAN M. K. ROAD, CHURCHGATE, MUMBAI - 400 020 ./ ./ PAN/GIR NO . A ABCA - 2280 - L ( / APPELLANT ) : ( / RESPONDENT ) ASSESSEE BY : NONE REVENUE BY : SHRI BRAJENDRA KUMAR - LD. SR. DR / DATE OF HEARING : 14/09 /2021 / DATE OF PRONOUNCEMENT : 14/09/2021 / O R D E R MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. AFORESAID APPEAL BY ASSESSEE FOR ASSESSMENT YEAR (AY) 2016 - 17 ARISES OUT OF THE ORDER OF LEARNED COMMISSIONER OF INCOM E - TAX (APPEALS) - 4 , MUMBAI [CIT(A)], DATED 21/01 /20 20 IN THE MATTER OF ASSESSMENT FRAMED BY LD. ASSESSING OFFICER (AO) U/S 143(3) ON 20/12/2018. 2 2. AT THE TIME OF HEARING, NONE APPEARED FOR ASSESSEE. THE LD. SR. DR P LEASED FOR DISMISSAL OF APPEAL ON THE GRO UND THAT THE ASSESSEE DID NOT APPEAR EVEN BEFORE LD. CIT(A) . 3 . AFTER GOING THROUGH IMPUGNED ORDER, WE CONCUR WITH THE SUBMISSIONS OF LD. SR. DR THAT THE ASSESSEE HAS REMAINED NEGLIGENT IN ATTENDING APPELLATE PROCEEDINGS DESPITE BEING PROVIDED WITH VARIOU S OPPORTUNITIES AS TABULATED IN PARA - 3 OF THE IMPUGNED ORDER. HOWEVER, KEEPING IN VIEW THE PRINCIPLES OF NATURAL JUSTICE, WE DEEM IT FIT TO GRANT ANOTHER OPPORTUNITY OF HEARING TO THE ASSESSEE. ACCORDINGLY, THE IMPUGNED ORDER IS SET - ASIDE AND THE APPEAL IS RESTORED BACK TO THE FILE OF LD. CIT(A) FOR RE - ADJUDICATION BY WAY OF SPEAKING ORDER WITH A DIRECTION TO THE ASSESSEE TO SUBSTANTIATE HIS CASE FAILING WHICH LD. CIT(A) WOULD BE AT LIBERTY TO PASS FRESH ORDER ON THE BASIS OF MATERIAL ON RECORD. NEEDLESS T O ADD THAT SUFFICIENT OPPORTUNITY OF HEARING SHALL BE GRANTED TO THE ASSESSEE. 4 . THE APPEAL STAND ALLOWED FOR STATISTICAL PURPOSES. O RDER PRONOUNCED ON 14 TH SEPTEMBER, 2021 . SD/ - SD/ - ( MAHAVIR SINGH) (MANOJ KUMAR AGGARWAL) / VICE PRESIDENT / ACCOUNTANT MEMBER MUMBAI; DATED : 14/09/2021 SR.PS, DHANANJAY / 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 3 / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI.