BLR LOGISTICS P.LTD, MUMBAI V. DCIT 9(1), MUMBAI

ITA 1925/MUM/2011

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 83655 (ITAT-MUMBAI)
• Duration Of Justice: 3 year(s) 5 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: J
• Next Hearing Date: 17-07-2014
• Assessment Year: 2007-2008
• Appeal Filed On: 08-03-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: NATASHA MANGAT
• Keywords: Opportunity of being heard
• Section: 40A(3); 6

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL J , BENCH MUMBAI , BEFORE : SHRI R.C.SHARMA , A M & SHRI SANJAY GARG, J M ITA NO. 1925 / MUM/20 1 1 ( ASSESSMENT YEAR : 200 7 - 0 8 ) BLR LOGISTICS PVT. LTD., B - 311, VIRWANI INDUSTRIAL ESTATE, WESTERN EXPRESS HIGHWAYS, GOREGAON(W), MUMBAI - 400 063 VS. D CIT - 9 (1) , MUMBAI PAN/GIR NO. : A A ECA 912 2 C ( APPELLANT ) .. ( RESPONDENT ) /ASSESSEE BY : MS. NATASHA MANGAT /REVENUE BY : SMT. JOTHILAKSHMI NAYAK DATE OF HEARING : 2 8 TH AUG, 201 4 DATE OF P RONOUNCEMENT : 28 TH AUG, 201 4 O R D E R PER R.C.SHARMA ( A .M.) : TH IS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE EX - PARTE ORDER OF CIT(A ) , DATED 4 - 1 - 2011 FOR THE ASSESSMENT YEAR 200 7 - 0 8 , IN THE MATTER OF ORDER PASSED U/S. 221 R.W.S.1 40A(3) OF TH E ACT . 2 . IT WAS SUBMITTED BY LEARNED AR THAT HE WAS BUSY IN TAX AUDIT WORK AND FLING OF RETURN, THEREFORE, COULD NOT ATTEND THE OFFICE OF CIT(A), WHO PASSED EX - PARTE ORDER WITHOUT DECIDING THE ISSUE ON MERIT. ACCORDINGLY, IT WAS REQUESTED THAT APPEAL BE RESTORED TO THE FILE OF THE CIT(A) FOR DECIDING THE ISSUE ON MERITS AFTER GIVING DUE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3 . WE HAVE CONSIDERED RIVAL CONTENTIONS AND FOUND THAT THE CIT(A) HAS PASSED EX - PARTE ORDER WITHOUT GIVING ANY VERDI CT ON THE MERIT OF THE ISSUE. ITA NO. 1925 /1 1 2 DUE TO BUSY IN THE TAX AUDIT WORK AND FILING OF INCOME TAX RETURN DURING THE MONTH OF NOVEMBER, 2010, THE AR OF THE ASSESSEE COULD NOT APPEAR BEFORE THE CIT(A) AND ADJOURNMENT WAS SOUGHT FOR . AS PER PROVISIONS OF SUB - SECTION 6 TO SECTION 250 OF THE INCOME TAX ACT, T HE ORDER OF THE COMMISSIONER (APPEALS) DISPOSING OF THE APPEAL SHALL BE IN WRITING AND SHALL STATE THE POINTS FOR DETERMINATION, THE DECISION THEREON AND THE REASON FOR THE DECISION. IN THE INSTANT CASE, THE CIT(A) H AS NOT PASSED THE ORDER AS PER PROVISIONS OF SUB - SECTION 6 TO SECTION 250 OF THE ACT , SO AS TO STATE THE POINTS FOR DETERMINATION, THE DECISION THEREON AND REASON FOR THE DECISION . N OBODY SHOULD BE CONDEMNED UNHEARD . KEEPING IN VIEW THE TOTALITY OF FACTS A ND CIRCUMSTANCES OF THE CASE, WE SET ASIDE THE EX - PARTE ORDER OF THE CIT(A) AND MATTER IS RESTORED BACK TO THE FILE OF CIT(A) FOR DECIDING THE ISSUE ON MERITS AS PER PROVISIONS OF SUB - SECTION 6 OF SECTION 250, AFTER GIVING DUE OPPORTUNITY OF BEING HEARD TO ASSESSEE. 4 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED IN THE OPEN COURT ON THIS 28/08 / 201 4 . 28/08 / 2014 SD/ - SD/ - ( ) ( SAN JAY GARG ) ( ) ( R.C.SHARMA ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI ; DATED 28/08 /2014 /PKM , PS ITA NO. 1925 /1 1 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//