REAY ROAD IRON AND METAL WAREHOUSING PVT LTD, MUMBAI V. INCOME TAX OFFICER, WARD-1(3)(1), MUMBAI

ITA 2210/MUM/2022

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 9731 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-10-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 25-10-2022
• Assessment Year: 2015-2016
• Appeal Filed On: 01-09-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER ITA No.2210/Mum/2022 (Assessment Year :2015-16) M/s. Reay Road Iron and Metal Warehousing Pvt. Ltd., 6A/1, New Excelsior Builsing, Wallace Street, Fort Mumbai – 400 001 Vs. Income Tax Officer, Ward- 1(3)(1) 541, Aaykar Bhavan M.K.Road, Mumbai- 400 020 PAN/GIR No.AACCR7637M (Appellant) .. (Respondent) Assessee by Shri Dharmesh Shah & Ms. Mitali Gopani Revenue by Shri Pratap Narayan Sharma Date of Hearing 26/10/2022 Date of Pronouncement 26/10/2022 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.2210/Mum/2022 for A.Y.2015-16 arises out of the order by the ld. Commissioner of Income Tax (Appeals) National Faceless Appeal Centre (NFAC) in appeal No.CIT(A)-11, Mumbai/10004/2017-18 dated 25/07/2022 (ld. CIT(A) in short) against the order of assessment passed u/s.143(3) of the Income Tax Act, 1961 (hereinafter referred to as Act) dated 29/09/2017 by the ld. Income Tax Officer-1(3)(1), Mumbai (hereinafter referred to as ld. AO). 2. Though the assessee raised several grounds of appeal, we find that the main preliminary ground raised by the assessee is challenging the ITA No.2210/Mum/3033 M/s. Reay Road Iron and Metal Waterhousing Pvt. Ltd., 2 exparte order passed by the ld. CIT(A) in violation of principles of natural justice. 3. We have heard rival submissions and perused the materials available on record. We find that the ld. CIT(A) in para 6 of his order had stated that the final notice of hearing was issued on 14/07/2022 calling for submissions on or before 21/07/2022. But we find that assessee on 21/07/2022 had sought adjournment electronically duly stating the reasons thereon and sought adjournment upto 05/08/2022. The evidence in this regard has been placed on record by the ld. AR. From the perusal of the said evidence placed on record, it is found that even on 04/08/2022 the Income Tax portal had shown the status of the request made by the assessee as “open”. But we find that the ld. CIT(A) (NFAC) ignoring this adjournment letter of the assessee had proceeded to dispose of the appeal exparte on 25/07/2022 itself which is in gross violation of principles of natural justice. Hence, in these circumstances, we deem it fit and appropriate to remand this appeal to the file of the ld. CIT(A) for denovo adjudication in accordance with law. Needless to mention that assessee be given reasonable opportunity of being heard. All other issues are left open on merits. Accordingly, the grounds raised by the assessee are allowed for statistical purposes. 4. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in open Court on 26/10/2022 Sd/- (M.BALAGANESH) ACCOUNTANT MEMBER Mumbai; Dated 26/10/2022 KARUNA, sr.ps ITA No.2210/Mum/3033 M/s. Reay Road Iron and Metal Waterhousing Pvt. Ltd., 3 Copy of the Order forwarded to : BY ORDER, (Sr. Private Secretary / 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//