GAURAV CONSTRUCITONS, THANE V. ITO WD 1(4), MUMBAI

ITA 2082/MUM/2013

• Counselvise Citation: 208219914 RSA 2013
• Duration Of Justice: 2 year(s) 2 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-06-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 11-06-2015
• Assessment Year: 2005-2006
• Appeal Filed On: 15-03-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K DHONDIALDR
• Keywords: Opportunity of being heard

Judgement Text

, - , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES SMC, MUMBAI ,!' , BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER, ITA NO.2082/MUM/2013 ASSESSMENT YEAR:2005-06 M/S. GAURAV CONSTRUCTION, MR. DHARMENDRA B. JINDAL, GROUND FLOOR, KRISHNA KUNJ, NEAR DOMINOS PIZA, PACHPAKHADI , THANE-400602 / VS. ITO WARD-1(4), THANE / ASSESSEE / REVENUE P.A. NO. AAEFG1184B $%& / ASSESSEE BY NONE $%& / REVENUE BY SHRI A.K.DHONDIAL-DR / DATE OF HEARING 11/06/2015 & / DATE OF ORDER: 12/06/2015 &/ O R D E R THE ASSESSEE IS AGGRIEVED BY THE IMPUGNED ORDER DA TED 05/11/2012 OF THE LD. FIRST APPELLATE AUTHORITY, MU MBAI, BROADLY ON THE GROUND THAT THE LD. COMMISSIONER OF INCOME TAX (APPEALS) ERRED IN DISMISSING THE APPEAL BY NOT CONDONING THE DELAY OF EIGHT DAYS IN FILING OF APPE AL BEFORE HIM ALONGWITH DISALLOWING THE CLAIMED DEDUCTION U/S 80IB(10) OF THE INCOME TAX ACT, 1961 (HEREINAFTER T HE ACT). ITA NO.2082/MUM/2013 M/S. GAURAV CONSTRUCTION 2 2. DURING HEARING OF THIS APPEAL, NONE WAS PRESENT FOR THE ASSESSEE, IN SPITE OF ISSUANCE OF RPAD NOTI CE TO THE ASSESSEE FOR HEARING. THE ASSESSEE NEITHER APPEARE D NOR MOVED ANY ADJOURNMENT PETITION. IT SEEMS THAT THE ASSESSEE IS NOT INTEREST IN PURSUE ITS APPEAL. IN MY VIEW, MERE FILING IS NOT ENOUGH RATHER IT REQUIRES EFFECTIVE PROSECUTION ALSO, THEREFORE, I HAVE NO OPTION BUT TO PROCEED EX-PARTY , QUA THE ASSESSEE AND TEND TO DISPOSE OFF THIS APPLICATION O N THE BASIS OF MATERIAL AVAILABLE ON RECORD. SHRI A.K. DHONDIAL , LD. DR, DEFENDED THE CONCLUSION ARRIVED AT IN THE IMPUGNED ORDER BY CONTENDING THAT IN SPITE OF NOTICE, THE ASSESSEE DI D NOT APPEAR, THEREFORE, THE IMPUGNED ORDER WAS DEFENDED. 2. I HAVE CONSIDERED THE SUBMISSIONS PUT-FORTH BY THE LD. DR AND PERUSED THE MATERIAL AVAILABLE ON RECORD . I FIND THAT THE APPEAL OF THE ASSESSEE WAS FIXED FOR HEARI NG ON VARIOUS DATES BUT THE ASSESSEE DID NOT APPEAR. SIN CE, THE APPEAL IS BARRED BY EIGHT DAYS BEFORE THE LD. COMMI SSIONER OF INCOME TAX (APPEALS), THUS, IT WAS DISMISSED. ADMIT TEDLY, THE APPEAL WAS FIXED FOR HEARING ON VARIOUS DATES BUT B Y TAKING A LENIENT VIEW, I AM OF THE OPINION THAT NO PERSON SH OULD BE CONDEMNED UNHEARD, THEREFORE, THE DELAY IS CONDONED AND THE LD. COMMISSIONER OF INCOME TAX (APPEALS) IS DIR ECTED TO DECIDE THE APPEAL ON MERIT. THE ASSESSEE BE GIVEN OPPORTUNITY OF BEING HEARD WITH FURTHER LIBERTY TO FURNISH EVIDENCE, IF ANY, IN SUPPORT OF ITS CLAIM. SINCE, T HE ASSESSEE WAS ALSO CASUAL IN ITS APPROACH TO REMAIN ABSENT ON THE DATES FIXED FOR HEARING BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS), THEREFORE, THE ASSESSEE IS DIRECTED TO REMAIN ITA NO.2082/MUM/2013 M/S. GAURAV CONSTRUCTION 3 VIGILANT AND TO APPEAR ITSELF BEFORE THE OFFICE OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) WITHIN TWENTY DAYS FROM THE RECEIPT OF THIS ORDER. HOWEVER, IF THE AS SESSEE DOES NOT APPEAR WITHIN THE STIPULATED PERIOD OF TWENTY D AYS, THE LD. COMMISSIONER OF INCOME TAX (APPEALS) IS FREE TO ADJUDICATE THIS APPEAL ON THE BASIS OF MATERIAL AVA ILABLE ON RECORD. THIS APPEAL CAN BE DISPOSED OFF, IF THE AS SESSEE APPEARS, ON A MUTUALLY AGREED DATE/DATES. THUS, TH E APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . FINALLY, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. THIS ORDER WAS PRONOUNCED IN THE OPEN COURT IN T HE PRESENCE OF LEARNED DR AT THE CONCLUSION OF THE HEA RING ON 11 TH JUNE 2015. SD/- (JOGINDER SINGH) !' / JUDICIAL MEMBER MUMBAI; DATED : 12/06/2015 F{X~{T? P.S / ! &$)!*+,&+-* / COPY OF THE ORDER FORWARDED TO : 1. '#$%& / THE APPELLANT 2. '(%& / THE RESPONDENT. 3. ) ) * ( '#$ ) / THE CIT, MUMBAI. 4. ) ) * / CIT(A)- , MUMBAI 5. -./ ' , ) '#$ ' 1 , / DR, ITAT, MUMBAI 6. /2 3$ / GUARD FILE. & / BY ORDER, (-# ' //TRUE COPY// / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI