AKSHAR SPACE PRIVATE LIMITED, MUMBAI V. ITO, WARD-15(1)(1), MUMBAI

ITA 1731/MUM/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 8161 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-06-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 25-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AKHTAR HUSSAIN ANSARI
• Keywords: Set aside
• Section: 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC, BENCH M UMBAI BEFORE HONBLE SHRI MAHAVIR SINGH, VICE PRESIDENT & HON BLE SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ITA NO.1731/MUM/2019 ( ASSESSMENT YEAR: 2015-16 ) M/S AKSHAR SPACE PRIVATE LIMITED #230, BIG SPLASH, SECTOR-17, VASHI, MUMBAI-400 703 VS. INCOME TAX OFFICER, WARD 15(1)(1) MUMBAI PAN/GIR NO. AAHCA7956R ( APPELLANT ) .. RESPONDENT ) ASSESSEE BY NONE REVENUE BY SHRI. AKHTAR HUSSAIN ANSARI JCIT, SR. DR DATE OF HEARING 17 /0 6 /2020 DATE OF PRONOU NCEME NT 17 / 0 6 /20 20 / O R D E R PER BENCH : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEAL S)- 24, MUMBAI, DATED 06/12/2018 AND IT PERTAINS TO AY 2015-16. 2. NONE APPEARED FOR THE ASSESSEE. WE HAVE HEARD TH E LD. DR, PERUSED THE MATERIAL AVAILABLE ON RECORD AND GONE T HROUGH ORDERS OF THE AUTHORITIES BELOW. AT THE OUTSET, WE FIND THAT THE LD. CIT(A) HAS DISMISSED APPEAL FILED BY THE ASSESSEE, IN LIMINE, FOR NON APPEARANCE OF THE ASSESSEE OR HIS AUTHORIZED REPRES ENTATIVE, DESPITE PROVIDING VARIOUS OPPORTUNITY OF HEARING AS CLAIMED BY THE LD. CIT(A), BUT SUCH APPEAL HAS NOT BEEN DECIDED ON MER ITS. NO DOUBT, IT IS THE RESPONSIBILITY OF THE PERSON WHO HAD FILED A PPEAL TO GO TO THE AKSHAR SPACE PVT.LTD. 2 APPELLATE AUTHORITY AND PRESENT HIS/HER CASE AS AND WHEN THE CASE IS FIXED FOR HEARING. IN CASE, THE APPELLANT DOES NOT CHOOSE TO APPEAR, THEN THE APPELLATE AUTHORITY IS LEFT WITH NO OPTION , BUT TO DISPOSE OFF, APPEAL FILED BY THE APPELLANT, HOWEVER SUCH APPEAL SHOULD BE DISPOSED OFF, ON MERITS ON THE BASIS OF MATERIALS A VAILABLE ON RECORD. IN THIS CASE, ALTHOUGH WE CANNOT FIND FAULT WITH TH E LD. CIT(A) FOR DISPOSAL OF APPEAL FILED BY THE ASSESSEE FOR NON AP PEARANCE, BUT CERTAINLY, THERE IS A LACUNA IN THE ORDER OF THE LD . CIT(A) FOR NOT DISCUSSED THE ISSUES INVOLVED IN APPEAL ON MERITS A ND FOR THIS REASON WE CANNOT SUSTAIN ORDER OF THE LD. CIT(A). WE, THER EFORE, FOR THE ABOVE REASON SET ASIDE THE ORDER OF THE LD. CIT(A) AND RESTORED THE APPEAL BACK TO HIS FILE AND DIRECT THE LD. CIT(A) T O DECIDE THE APPEAL ON MERITS IN ACCORDANCE WITH LAW WITH AN OPPORTUNIT Y OF HEARING TO THE ASSESSEE. NEEDLESS TO SAY, THE ASSESSEE SHALL A PPEAR BEFORE THE LD. CIT(A) AND PRESENT ITS CASE. IN CAWSE, THER E IS RESPONSE FROM THE ASSESSEE, THE LD. CIT(A) IS FREE TO DISPOSE OFF , APPEAL IN ACCORDANCE WITH LAW. 3. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS T REATED AS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON THIS: 17/06/2 020 SD/- ( MAHAVIR SINGH ) SD/- ( G. MANJUNATHA ) VICE PRESIDENT ACCOUNTANT MEMBER MUMBAI ; DATED:17/06/2020 AKSHAR SPACE PVT.LTD. 3 COPY OF THE ORDER FORWARDED TO : BY ORDER, (ASSTT. REGISTRAR) ITAT, MUMBAI 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY//