Abrasha Tradelink Pvt Ltd, Mumbai V. Income Tax Officer, Wd-14(1)(1)

ITA 2174/MUM/2023

AI Insights

The case involves Abrasha Tradelink Pvt. Ltd., which appealed against the order of the CIT(A)-National Faceless Appeal Centre, Delhi, concerning the assessment year 2011-12. The primary grievance was the ex-parte decision made by the CIT(A), who confirmed the additions made by the Assessing Officer without hearing the assessee. The assessee had submitted an adjournment petition on the final opportunity date, which the CIT(A) viewed as a tactic to delay proceedings, leading to an ex-parte decision. The Tribunal found that the assessee was not given a fair chance to present its case and thus decided to set aside the CIT(A)'s order and remand the matter for a fresh hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 136480 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-09-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 19-09-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 11-06-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “A” Bench, Mumbai. Before Shri B.R. Baskaran (AM) & Shri Narender Kumar Choudhry (JM) I.T.A. No. 2174/Mum/2023 (A.Y. 2011-12) Abrasha Tradelink Pvt. Ltd. 06, Vakola Pankaj CHS Vakola Bridge, Opp. Bank of Baroda, Santacruz East Mumbai-400 055. PAN : AAICA0281G Vs. ITO, Ward 14(1)(1) Aayakar Bhavan M.K. Road Churchgate Mumbai-400 020. (Appellant) (Respondent) Assessee by Shri Prakash Jhunjhunwala Department by Shri B.K. Bagchi Date of Hearing 20.09.2023 Date of Pronouncement 20.09.2023 O R D E R Per B.R.Baskaran (AM) :- The assessee has filed this appeal challenging the order dated 26.5.2023 passed by the learned CIT(A)-National Faceless Appeal Centre, Delhi and it relates to A.Y. 2011-12. The assessee is aggrieved by the decision of the learned CIT(A) in disposing the appeal ex-parte, without hearing the assessee and confirming the additions made by the Assessing Officer. 2. Learned Counsel appearing for the assessee submitted that the assessee had filed adjournment petition before the learned CIT(A) specifically pointing out that the assessee is proposing to raise an additional ground challenging the validity of assessment proceedings. The said adjournment was filed on 17.5.2023 i.e. on the date fixed by the learned CIT(A) as final opportunity. However, the learned CIT(A) took the view that the assessee is adopting dilatory tactics to delay the disposal of the appeal. Accordingly, he proceeded to dispose of the appeal ex-parte, without hearing the assessee. Abrasha Tradelink Pvt. Ltd. 2 The Learned AR submitted that the assessee did not get opportunity to represent its case before the learned CIT(A) and accordingly prayed for restoring the matter to the file of the learned CIT(A) for adjudicating the appeal afresh after hearing the assessee. 3. We heard learned DR and perused the record. From the paper book filed by the assessee we noticed that the assessee has filed adjournment letter before the learned CIT(A) on 17.5.2023. However, the learned CIT(A) has taken an adverse view on the adjournment petition and proceeded to dispose the appeal ex-parte, without hearing the assessee, meaning thereby, the assessee did not get opportunity to present its case before the learned CIT(A). Accordingly in the interest of natural justice, we are of the view that the assessee should be provided with one more opportunity to present its case properly before the learned CIT(A). Accordingly, we set aside the order passed by the learned CIT(A) and restore all the issues to his file for adjudicating them afresh, after affording adequate opportunity of being heard to the assessee. We also direct the assessee to fully cooperate with the learned CIT(A) for expeditious disposal of the appeal. 4. In the result, appeal filed by the assessee is treated as allowed for statistical purposes. Order pronounced in on 20.09.2023. Sd/- Sd/- (Narender Kumar Choudhry) (B.R. Baskaran) Judicial Member Accountant Member Mumbai.; Dated : 20/09/2023 Copy of the Order forwarded to : 1. The Appellant 2. The Respondent 3. The CIT(A) 4. CIT Abrasha Tradelink Pvt. Ltd. 3 5. DR, ITAT, Mumbai. 6. Guard File. BY ORDER, //True Copy// (Assistant Registrar) PS ITAT, Mumbai