M/S.DKT TRADING PRIVATE LIMITED, MUMBAI V. DCIT-12(2)(1), MUMBAI

ITA 1920/MUM/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 1428 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 1 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-04-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: D
• Assessment Year: 2014-2015
• Appeal Filed On: 26-03-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: D G
• Assessee Lawyers: ISHWAR P RATHI
• Keywords: Set aside
• Section: 201

Judgement Text

IN THE INC OME TAX APPELLATE TRIBUNAL D BENCH, MUMBAI BEFORE HONBLE SHRI SANDEEP GOSAIN, JM & HONBLE SHRI G. MANJUNATHA, AM ./ I.T.A. NO . 1920/MUM/2018 , ( / ASSESSMENT YEAR: 2014 - 15 ) M/S DKT TRADING PVT. LTD. G/7/9, RANI SATI MARG, S. V. ROAD, MALAD (WEST), MUMBAI - 401104 / VS. DCIT 12(2 ) (1) , ROOM NO. 223 , AAYAKAR BHAVAN , M. K. ROAD, MUMBAI - 400 020 ./ ./ PAN/GIR NO. A A IPG5312M ( / APPELLANT ) : ( / RESPONDENT ) / APPELLANT BY : SH ISHWAR P. RATHI , AR / RESPONDENTBY : SH. D. G. PANSARI , DR / DATE OF HEARING : 30/04 /201 9 / DATE OF PRONOUNCEMENT : 30.04.2019 / O R D E R PER SANDEEP GOSAIN, J UDICIAL MEMBER : THE PRESENT APPEAL FILED BY THE ASSESSEE IS CHALLENGING AGAINST THE ORDER OF THE CIT(A) - 2 0, MUMBAI DATED 16.11 .17 FOR AY 201 4 - 15 . 2 I.T.A. NO. 1920 /MUM/201 8 M/S DKT TRADING PVT. LTD . 2. AT THE VERY OUTSET, WE NOTICED THAT ASSESSEE HAS CHALLENGED THE ORDER OF LD. CIT(A) ON THE GROUND THAT ADDITIONS /DISALLOWANCES MAD E BY AO WERE UPHELD BY PASSING EX - PARTE ORDER . 3. WE HAVE HEARD THE COUNSELS FOR BOTH THE PARTIES AND WE HAVE ALSO PERUSED THE MATERIAL PLACED ON RECORD WELL AS THE ORDERS PASSED BY THE REVENUE AUTHORITIES. F ROM THE RECORDS , WE NOTICED THAT LD. CIT(A) HAD PASSED AN EX - PARTE ORDER AS NOBODY APPEARED ON BEHALF OF THE ASSESSEE AS WELL AS THE DEPARTMENT BEFORE LD. CIT(A). ON PERUSAL OF THE ORDER, WE ALSO NOTICE D THAT INIT IALLY THE APPEAL WAS FIXED ON 18.09.17 , BUT ON THAT DAY, ADJOURNMENT WAS SOUGHT BY THE ASSESSEE, THEREAFTER THE MATTER WAS ADJOURNED TO 14.10.17 & 06.11.17 AND ON BOTH THE OCCASIONS, NONE APPEARED ON BEHALF OF THE ASSESSEE ALTHOUGH NOTICES WERE SERVED ON THE ASSESSEE. IN OUR VIEW, I T WAS THE BOUNDED DUTY OF THE PARTIES I.E ASSESSEE AS WELL AS THE DEPARTMENT TO APPEAR BEFORE T HE LD. CIT(A). SINCE, THIS WAS THE ASSESSEES APPEAL, THEREFORE IT WAS ALL THE MORE IMPORTANT FOR THE ASSESSEE TO APPEAR BEFORE LD. CIT(A). HOWEVER, THE ASSESSEE HAD NOT ACTED WITH DUE DILIGENCE. 3 I.T.A. NO. 1920 /MUM/201 8 M/S DKT TRADING PVT. LTD . NEVERTHELESS, THE PRINCIPL ES OF NA TURAL JUSTICE DEMANDS THAT THE LI S BETWEEN THE PARTIES SHOULD BE DECIDED ON MERIT S AFTER PROVIDING DUE OPPORTUNITY OF HEARING TO BOTH THE PARTIES. 4. BE THAT AS IT MAY, CONSIDERING THE FACTS AND CIR CUMSTANCES OF THE PRESENT CASE AND WHILE CONSIDE RING THE REQUEST OF THE ASSESSEE THAT HE COULD NOT APPEAR BEFORE LD. CIT(A) BECAUSE OF UNAVOIDABLE CIRCUMSTANCES, THEREFORE WE ARE OF THE CONSIDERED VIEW THAT THE ENDS OF JUSTICE WOULD BE MET ONLY WHEN WE SET ASIDE THE EX - PARTE ORDER PASSED BY THE LEARNED CIT(A) AND RESTORE BACK THE MATTER TO THE FILE OF THE LD. CIT(A) FOR DECIDING THE APPEALS ON MERITS AFTER PROVIDING OPPORTUNITY OF HEARING TO THE ASSESSEE . WE FURTHER DIRECT THAT ASS ESSEE WOULD APPEAR BEFORE LD. CIT(A) WITHIN 30 DAYS FROM THE DATE OF RECEI PT OF THIS ORDER AND WOULD COOPERATE IN THE EARLY DISPOSAL OF THE APPEAL. 5 . BEFORE PARTING, WE MAY MAKE IT CLEAR THAT OUR DECISION TO RESTORE T HE MATTER BACK TO THE FILE OF LD. CIT(A) SHALL IN NO WAY BE CONSTRUED AS HAVING ANY REFLECTION OR EXPRESSION ON THE MERITS OF THE DISPUTE, WHIC H SHALL BE ADJUDICATED BY LD. CIT(A) 4 I.T.A. NO. 1920 /MUM/201 8 M/S DKT TRADING PVT. LTD . INDEPENDENTLY IN ACCORDANCE WITH LAW. WITH THESE DIRECTIONS, THE GROUND S OF APPEAL RAISED BY THE ASSESSEE ARE PARTLY A LLOWED FOR STATISTICAL PURPOSES. 6 . IN THE NET RESULT, THE APPEAL FILED BY THE ASSESSEE STANDS PARTLY A LLOWED FOR STATISTICAL PURPOSES WITH NO ORDER AS TO COST. SD/ - SD/ - (G. MANJUNATHA ) (SANDEEP GOSAIN) / ACCOUNTANT MEMBER / JUDICIAL MEMBER MUMBAI ; DATED : 30 . 04 .201 9 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 F I LE / BY ORDER, . / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI