GHARANDAJ BUILDERS, MUMBAI V. ITO 21 (1)(4), MUMBAI

ITA 2504/MUM/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 4349 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 5 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-10-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 23-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AJAY PRATAP SINGH
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH SMC, MUMBAI , BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER ITA NO. 2504/MUM/2019 : A.Y : 2013 - 14 M/S. GHARANDAJ BUILDERS 101, SHAAKUNTAL, 120 DEV CHHAYA, DR. M.B. RAUT ROAD, DADAR (W), MUMBAI 400 028. PAN : AABFG9249G (APPELLANT) VS. ITO 21(1)(4), MUMBAI. (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI AJAY PRATAP SINGH DATE OF HEARING : 15/10/2020 DATE OF PRONOUNCEMENT : 15 /10/2020 O R D E R THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE EX - PARTE ORDER BY THE COMMISSIONER OF INCOME TAX (APPEALS) - 48, MUMBAI (IN SHORT THE CIT(A)) DATED 14.03.2019 FOR THE ASSESSMENT YEAR 2013 - 14 . 2. THE ONLY GROUND RAISED IN APPEAL BY THE ASSESSEE IS THAT THE CIT(A) HAS PASSED AN EX - PARTE ORDER WITHOUT AFFORDING PROPER OPPORTUNITY OF HEARING TO THE ASSESSEE. 3. SHRI AJAY PRATAP SINGH REPRESENTING THE DEPARTMENT SUBMITTED THAT THE CIT(A) GAVE NOTICE OF HEARING OF APPEAL TO THE ASSESSEE. ON FIRST TWO OCCASIONS, 2 ITA NO. 2504/MUM/2019 M/S. GHARANDAJ BUILDERS THE ASSESSEE FILED REQUEST LETTERS FOR ADJOURNING THE APPEAL. ON THE REQUEST OF THE ASSESSEE, THE APPEAL WAS ADJOURNED AND TH EREAFTER , NEITHER THE ASSESSEE NOR ANY AUTHORISED REPRESENTATIVE OF THE ASSESSEE ATTENDED THE PROCEEDINGS. THE CIT(A) HAS GIVEN SUFFICIENT OPPORTUNITY TO THE ASSESSEE TO PRESENT THE CASE, HOWEVER, THE ASSESSEE DELIBERATELY DID NOT ATTEND THE PROCEEDINGS. THE CIT(A) WAS LEFT WITH NO OPTION BUT TO DECIDE THE APPEAL IN EX - PARTE PROCEEDINGS . THE LD. DR PRAYED FOR UPHOLDING THE ORDER OF CIT(A) AND DISMISSING THE APPEAL OF ASSESSEE. 4. I HAVE HEARD THE SUBMISSIONS MADE BY LD. DR AND HAVE EXAMINED THE ORDERS O F THE AUTHORITIES BELOW. A PERUSAL OF THE IMPUGNED ORDER SHOWS THAT NOTICE DATED 21.09.2018 INTIMATING THE DATE OF HEARING ON 05.10.2018 WAS DULY SERVED ON THE ASSESSEE. IN RESPONSE TO THE NOTICE, THE ASSESSEE FILED LETTER SEEKING ADJOURNMENT. THE APPEA L WAS ACCORDINGLY ADJOURNED TO 25.10.2018. AGAIN ON THE SAID DATE, THE APPEAL WAS ADJOURNED ON THE REQUES T OF THE ASSESSEE TO 12.11.2018. T HEREAFTER , ON NEXT TWO DATES, I.E. 12.11.2018 AND 12.03.2019, NONE APPEARED ON BEHALF OF THE ASSESSEE. THE CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE UPHOLDING THE ADDITION MADE BY THE ASSESSING OFFICER. TAKING INTO CONSIDERATION ENTIRETY OF FACTS, I DEEM IT FIT AND PROPER TO RESTORE THIS APPEAL TO THE FILE OF CIT(A) FOR DE NOVO CONSIDERATION AFTER AFFORDING REASONA BLE OPPORTU NITY OF HEARING TO THE ASSESSEE, IN ACCORDANCE WITH LAW. 5. THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE CIT(A) AND COOPERATE IN THE APPELLATE PROCEEDINGS. IT IS MADE CLEAR THAT IN CASE THE ASSESSEE DELIBERATELY AVOIDS THE NOTICE FROM THE OFFICE OF CIT(A) OR WITHOUT REASONABLE CAUSE SEEKS ADJOURNMENTS OR FAILS TO APPEAR EITHER IN PERSON OR THROUGH 3 ITA NO. 2504/MUM/2019 M/S. GHARANDAJ BUILDERS AUTHORISED REPRESENTATIVE BEFORE CIT(A) , THE CIT(A) IS AT LIBERTY TO TAKE AN ADVERSE VI EW. THE IMPUGNED ORDER IS SET - ASIDE AND APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES IN TERMS ABOVE SAID . 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THURSDAY, THE 15 T H DAY OF OCTOBER, 2020. SD/ - ( VIKAS AWASTHY ) JUDICIAL MEMBER MUMBAI, DATE : 15 TH OCTOBER, 20 20 *SSL* COPY TO : 1) THE APPELLANT 2) THE RESPONDENT 3) THE CIT(A) CONCERNED 4) THE CIT CONCERNED 5) THE D.R, SM C BENCH, MUMBAI 6) GUARD FILE BY ORDER DY./ASSTT. REGISTRAR I.T.A.T, MUMBAI