SAURABH PLASTO PRODUCTS P.LTD, MUMBAI V. ITO 8(1)(3), MUMBAI

ITA 2439/MUM/2017

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 0357 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-06-2017
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Next Hearing Date: 08-06-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 06-04-2017
• Court: TRIBUNAL
• Keywords: Bogus purchase; Principle of natural justice

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN (AM) I.T.A. NO. 2439 /MUM/ 2 017 (ASSESSMENT YEAR 20 09 - 1 0 ) SAURABH PLASTO PRODUCTS PVT. LTD. 20, HARI OM PLAZA M.G. ROAD BORIVALI EAST MUMBAI - 400 066. VS. ITO 8(1)(3) ROOM NO. 621A 6 TH FLOOR AAYAKAR BHAVAN M.K. ROAD MUMBAI - 400 020. ( APPELLANT ) ( RESPONDENT ) PAN NO . AAJCS9499K ASSESSEE BY SHRI DHARMESH SHAH DEPARTMENT BY SHRI RAKESH RANJAN DATE OF HEARING 8 .6 . 201 7 DATE OF PRONOUNCEMENT 8 .6 . 201 7 O R D E R THE APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 22.3.2017 PASSED BY THE LEARNED CIT(A) - 41, MUMBAI AND IT RELATES TO A.Y. 2009 - 10. THE ASSESSEE IS AGGRIEVED BY THE DECISION OF THE LEARNED CIT(A) IN UPHOLDING THE VALIDITY OF REOPENING AND ALSO IN CONFIRMING THE ADDITION RELATING TO ALLEGED BOGUS PURCHASES. 2. I HEARD THE PARTIES AND PERUSED THE RECORD. I NOTICED THAT THE LEARNED CIT(A) HAS PASSED AN EX - PARTE ORDER SINCE THE ASSESSEE DID NOT APPEAR BEFORE HIM. AT THE TIME OF HEARING L EARNED AR SUBMITTED THAT THE ASSESSEE DID NOT ENGAGE A PROPER COUNSEL FOR APPEARING BEFORE THE LEARNED CIT(A) AND HENCE THE ASSESSEE COULD NOT APPEAR BEFORE THE FIRST APPELLATE AUTHORITY. 3. I HEARD LEARNED DEPARTMENTAL REPRESENTATIVE AND PERUSED THE REC ORD. SINCE THE LEARNED CIT(A) HAS PASSED AN EX - PARTE ORDER WITHOUT HEARING THE ASSESSEE, I AM OF THE VIEW THAT THE ASSESSEE , IN THE INTEREST OF NATURAL JUSTICE, SAURABH PLASTO PRODUCTS PVT.LTD . 2 SHOULD BE GIVEN ONE MORE OPPORTUNITY IN THIS MATTER TO APPEAR BEFORE THE LEARNED CIT(A). ACCORD INGLY I SET ASIDE THE ORDER PASSED BY THE LEARNED CIT(A) AND RESTORE THE ISSUE TO HIS FILE FOR ADJUDICATING THEM AFRESH. THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEFORE THE LEARNED CIT(A) WITHOUT FAIL, SO THAT THE APPEAL SHALL BE DISPOSED OF EXPEDITIOUSLY. 4. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER HAS BE EN PRONOUNCED IN THE COURT ON 8 .6 . 201 7. SD/ - (B.R.BASKARAN) ACCOUNTANT MEMBER MUMBAI ; DATED : 8 / 6 / 20 1 7 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. BY ORDER, //TRUE COPY// ( DY./ASSTT . REGISTRAR ) PS ITAT, MUMBAI