SEHER EXIM P.LTD, THANE V. ITO 8(3)1, MUMBAI

ITA 2106/MUM/2013

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 8118 (ITAT-MUMBAI)
• Duration Of Justice: 4 year(s) 8 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Next Hearing Date: 20-09-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 15-03-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V JUSTIN
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL E BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH , JM AND SHRI RAJESH KUMAR, AM I .T.A. NO. 2106 /MUM/201 3 ( / ASSESSMENT YEAR : 2 0 0 9 - 10 ) SEHER EXIM PVT LTD., KULDEEP VILLA, SONALI HOUSING COMPLEX, GEN . ARUNKUMAR VAIDYA MARG, PANCHPAKADI, THANE (W) - 400602 VS. INCOME TAX OFFICER - 8(3)(1), AAYAKAR BHAVAN, M K ROAD, MUMBAI - 400020 / APPELLANT .. / RESPONDENT ./ PAN : AAJ CS8411R / ASSESSEE BY : NONE /RE VENUE BY : SHRI V .JUSTIN / DATE OF HEARING : 1 4 .12.2017 / DATE OF PRONOUNCEMENT : 1 4 .12 . 2017 / O R D E R PER RAJESH KUMAR, ACCOUNTANT MEMBE R : THIS IS AN APPEAL FILED BY THE ASSESSEE CHALLENGING THE ORDER DATED 14 .01.201 3 PASSED BY THE LD.CIT(A) - 18 FOR THE ASSESSMENT YEAR 2009 - 10. AT THE OUTSET, WE WOULD LIKE TO MENTION HERE THAT NEITHER THE ASSESSEE NOR HIS AUTHORIZED REPRESENTATIVE APPEA RED BEFORE THIS TRIBUNAL WHEN THE APPEAL WAS CALLED FOR HEARING NOR ANY APPLICATION SEEKING ADJOURNMENT OF THE HEARING WAS RECEIVED IN THE OFFICE OF THE TRIBUNAL DESPITE SERVICE OF NOTICE ITA 2106/ MUM/201 3 2 THROUGH RPAD. THEREFORE, WE PROCEED TO DISPOSE OF THE APPEAL OF THE ASSESSEE EX - PARTE AFTER HEARING THE LD.DR. 2. IN THE GROUNDS OF APPEAL TAKEN BY THE ASSESSEE ONE OF THE CONTENTIONS IS THAT DURING THE ASSESSMENT PROCEEDINGS, APPELLATE PROCEEDINGS AS WELL AS IN THE REMAND PROCEEDINGS, ASSESSEE DID NOT GET PROPER AND REA SONABLE OPPORTUNITY OF BEING HEARD. 3. ON PERUSAL OF THE RECORDS , WE FIND THAT THE RECORD S OF THE ASSESSEE WERE SEIZED BY THE DIRECTORATE OF REVENUE INTELLIGENCE (DRI) AND HENCE ASSESSEE WAS UNABLE TO PRODUCE THE REQUISITE DOCUMENTS BEFORE THE LOWER AUT HORITIES TO PROVE ITS CLAIM. SINCE THE ASSESSEE BY WAY OF RAISING A GROUND REQUESTED THE TRIBUNAL THAT ONE MORE OPPORTUNITY BE GIVEN TO PRODUCE THE SAME EITHER BEFORE THE FAA OR ASSESSING AUTHORITY AS THERE IS A VIOLATION OF PRINCIPAL OF NATURAL JUSTICE . WE FIND MERITS IN THE GROUNDS OF APPEAL TAKEN BY THE ASSESSEE. WE ALSO CONSIDER FIT AND PROPER TO ALLOW ONE MORE OPPORTUNITY TO THE ASSESSEE TO PROVE ITS CASE WHICH WOULD CAUSE NO PREJUDICE TO THE REVENUE. HENCE, WE DEEM IT FIT AND PROPER TO SET ASIDE TH E ORDER OF THE LD. CIT(A) AND RESTORE THE MATTER BACK TO THE FILE OF THE AO FOR DECIDING THE ISSUES DENOVO AFTER ALLOWING A REASONABLE OPPORTUNITY TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO CO - OPERATE WITH THE ASSESSING AUTHORITY FOR SPEEDY DISPO SAL OF APPEAL. WITH THIS DIRECTION, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ITA 2106/ MUM/201 3 3 4 . IN THE RESULT, APPEAL FILED BY T HE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. O RDER WAS PRONOUNCED IN THE OPEN COURT ON 1 4 TH DEC, 2017 . S D SD ( MAHAVIR SINGH ) ( RAJESH KUMAR ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI ; DATE D : 1 4 . 12 .2017 SRL,SR.PS / 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 FILE / BY ORDER, T RUE COPY / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI