CANDOR INDIA PRIVATE LIMITED, MUMBAI V. ACIT, CIRCLE-9(2)(1), MUMBAI

ITA 1691/MUM/2023

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 6397 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-10-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: C
• Next Hearing Date: 17-10-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 14-05-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण मुंबई पीठ “सी ”,मुंबई 炈ी िवकास अव瀡थी, 瀈याियक सद瀡य एवं 炈ी अमरजीत 琐सह, लेखाकार सद瀡य के सम楹 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ C ”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER& SHRI AMARJIT SINGH , ACCOUNTANT MEMBER आअसं.1691 /मुं/2023 (िन.व. 2012-13) ITA NO.1691/MUM/2023(A.Y.2012-13) Candor India Private Limited, Ground Floor, Siddhi Building, 15 th Road, Khar (West) Mumbai – 400 052 PAN: AADCC-3264-A ...... अपीलाथ牸/Appellant बनाम Vs. ACIT,Circle-9(2)(1),Mumbai Room No.535, Aaykar Bhavan, M.K.Road, Mumbai – 400 021 ..... 灹ितवादी/Respondent अपीलाथ牸 獧ारा/ Appellant by : Shri Prateek Jain ितवादी ारा/Respondent by : Shri H.M.Bhatt सुनवाई क琉 ितिथ/ Date of hearing : 18/10/2023 घोषणा क琉 ितिथ/ Date of pronouncement : 18/10/2023 आदेश/ORDER PER VIKAS AWASTHY, JM: This appeal by the assessee is directed against an ex-parte order passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi[ in short ‘the CIT(A)’] dated 17/03/2023, for the Assessment Year 2012-13. 2. Shri Prateek Jain appearing on behalf of the assessee submitted at the outset that the CIT(A) has passed the impugned order without affording sufficient opportunity of making submissions to the assessee. He submitted 2 ITA NO.1691/MUM/2023(A.Y.2012-13) that the CIT(A) has decided the appeal ex-parte. He prayed for restoring the appeal to CIT(A) for passing the order after affording appropriate opportunity of hearing to the assessee/appellant. 3. Per contra, Shri H.M.Bhatt representing the Department vehemently supported the impugned order and prayed for dismissing the appeal. The ld. Departmental Representative submitted that the CIT(A) has afforded sufficient opportunity to the assessee, however, the assessee failed to respond to the notices issued by CIT(A). 4. We have heard the submissions made by rival sides and have examined the orders of authorities below. A perusal of the impugned order shows that notices of hearing of appeal were served on the assessee on 19/07/2019, 18/08/2020, 24/12/2020, 18/12/2022, 23/12/2022 and 07/03/2023 through ITBA Portal. The assessee sought adjournment vide letter dated 09/01/2023 and 24/01/2023. Ostensibly, on the earlier dates of hearing the assessee failed to respond to any of the notices. It is not the case of assessee that notices of hearing as mentioned in the impugned order were not served on the assessee. This clearly shows that there was non-compliance on the part of assessee in not responding to the notices served over a period of more than three years. Apparently, the assessee disregarded the notices and chose not to appear before the CIT(A) . The CIT(A) had no other option but to decide the appeal on merits after considering the documents already on record. Taking into consideration entire facts and in the interest of justice we deem it appropriate to restore this appeal to the CIT(A) for fresh adjudication on merits after considering the submissions of the assessee, in accordance with law. 3 ITA NO.1691/MUM/2023(A.Y.2012-13) 5. Considering the past conduct of the assessee, a cost of Rs.10,000/- is imposed on the assessee for negligence and disobeyance of the statutory notices. The assessee shall deposit the cost in accordance with Rule 32A(2) of the Income Tax (Appellate Tribunal) Rules, 1963 within two weeks from the date of receipt of this order. 6. The CIT(A) shall entertain the appeal for fresh adjudication upon payment of cost by the assessee within the time and manner mentioned above. 7. The assessee shall respond to the notice of hearing served by the CIT(A) without fail. 8. In the result, impugned order is set-aside and appeal of the assessee is allowed for statistical purpose in the terms aforesaid. Order pronounced in the open court on Wednesday the 18th day of October, 2023. Sd/- Sd/- (AMARJIT SINGH ) (VIKAS AWASTHY) लेखाकार सद瀡य/ACCOUNTANT MEMBER 瀈याियक सद瀡य/JUDICIAL MEMBER मुंबई/ Mumbai, 琈दनांक/Dated 18/10/2023 Vm, Sr. PS(O/S) 灹ितिलिप अ灡ेिषत 灹ितिलिप अ灡ेिषत灹ितिलिप अ灡ेिषत 灹ितिलिप अ灡ेिषतCopy of the Order forwarded to : 1. अपीलाथ牸/The Appellant , 2. 灹ितवादी/ The Respondent. 3. The PCIT 4. िवभागीय 灹ितिनिध, आय.अपी.अिध., मुबंई/DR, ITAT, Mumbai 5. गाड榁 फाइल/Guard file. BY ORDER, //True Copy//