SADIKALI K KAROVALIA, MUMBAI V. ITO WD 32(3)(3), MUMBAI

ITA 2531/MUM/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 3481 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 4 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: J
• Assessment Year: 2012-2013
• Appeal Filed On: 07-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A MOHAN LD
• Assessee Lawyers: S M MUKHIJA LD
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 143(3); 147

Judgement Text

ITA NO. 2531/MUM/2017 SADIKALI K. KAROVALIA ASSESSMENT YEAR-2012-13 IN THE INCOME TAX APPELLATE TRIBUNAL J BENCH, MUMBAI , , BEFORE SHRI JOGINDER SINGH, JM AND SHRI MANOJ KUMAR AGGARWAL, AM ./I.T.A. NO.2531/MUM/2017 ( / ASSESSMENT YEAR: 2012-13) SADIKALI K.KAROVALIA BUILDING NO. 5/139, HYLAND PARK S.V.ROAD, DAHISAR (EAST) MUMBAI 400 068 / VS. INCOME TAX OFFICER - 32(3)(3) EARNEST HOUSE MUMBAI ./ ./PAN/GIR NO. ARPMK-5415-A ( /APPELLANT ) : ( !' / RESPONDENT ) ASSESSEE BY : S.M.MUKHIJA, LD. AR REVENUE BY : A.MOHAN, LD. SR. DR / DATE OF HEARING : 21/08/2018 / DATE OF PRONOUNCEMENT : 21/08/2018 / O R D E R PER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. AFORESAID APPEAL BY ASSESSEE FOR ASSESSMENT YEAR [AY] 2012-13 CONTEST THE ORDER OF THE LD. COMMISSIONER OF INCOME -TAX (APPEALS)-44 [CIT(A)], MUMBAI, APPEAL NO.CIT(A)-44/ITO-32(3)(3)/ITA-130/2015-16 DATED 10/01/2017 QUA CONFIRMATION OF CERTAIN ADDITIONS. THE ASSESSEE HAS BEEN ASSESSED U/S 143(3) READ WITH SECTION 147 ON 23/03/2015 AT RS.77.37 LACS AFTER CERTAIN ADDITIONS / DISALLOWANC ES AS AGAINST REVISED ITA NO. 2531/MUM/2017 SADIKALI K. KAROVALIA ASSESSMENT YEAR-2012-13 2 RETURNED INCOME OF RS.20.41 LACS FILED BY THE ASSES SEE ON 12/02/2014. THE SAME, UPON FURTHER APPEAL, HAS BEEN CONFIRMED B Y LD. CIT(A) VIDE IMPUGNED ORDER DATED 10/01/2017 WHICH IS AN EX-PARTE ORDER QUA THE ASSESSEE SINCE THE ASSESSEE FAILED TO APPEAR ON VAR IOUS DATES AS NOTED BY LD. CIT(A) IN THE IMPUGNED ORDER ON PAGE NUMBER-2. AGGRIEVED, THE ASSESSEE IS IN FURTHER APPEAL BEFORE US. 2. BEFORE US, THE LD. AUHTORIZED REPRESENTATIVE FOR ASSESSEE [AR], SHRI S.M.MUKHIJA, ONLY SEEKS ANOTHER OPPORTUNITY OF BEING HEARD ON TH E STRENGTH OF LETTER DATED 07/07/2016 FILED BY THE AS SESSEE REQUESTING LD. CIT(A) TO SEND THE HEARING NOTICES AT THE ADDRESS O F THE ASSESSEES CHARTERED ACCOUNTANT. THE COPY OF THE SAME HAS BEEN PLACED ON RECORD. THE SAME HAS BEEN CONTROVERTED BY LD. DEPARTMENTAL REPRESENTATIVE [DR], SHRI A.MOHAN, WHO SUBMITTED THAT THE ASSESSEE WAS GROSSLY NEGLIGENT IN MAKING ANY REPRESENTATION BEFORE THE L D. FIRST APPELLATE AUTHORITY. 3. WE HAVE CAREFULLY HEARD THE RIVAL CONTENTIONS AN D PERUSED RELEVANT MATERIAL ON RECORD INCLUDING THE LETTER SUBMITTED B Y THE ASSESSEE BEFORE LD. FIRST APPELLATE AUTHORITY. IT IS EVIDENT THAT T HE ASSESSEE REQUESTED FOR ISSUANCE OF HEARING NOTICES AT THE ADDRESS OF THE CONSULTANT VIDE HIS LETTER DATED 07/07/2016 ON ACCOUNT OF THE FACT THAT THE ASSESSEE WAS OUT OF STATION FOR ABOUT SIX MONTHS. UPON PERUSAL OF IM PUGNED ORDER, WE FIND THAT HEARING NOTICES HAVE BEEN ISSUED AFTER THE SUB MISSION OF THIS LETTER, PRIMA FACIE, AT THE ADDRESS MENTIONED BY THE ASSESSEE IN FORM NO. 35. THEREFORE, FINDING EXPLANATION OF THE LD. AR PLAUSI BLE AND KEEPING IN VIEW THE PRINCIPLE OF NATURAL JUSTICE, WE SEE NO HA RM IN PROVIDING ANOTHER OPPORTUNITY TO THE ASSESSEE TO SUBSTANTIATE HIS CAS E BEFORE LD. FIRST ITA NO. 2531/MUM/2017 SADIKALI K. KAROVALIA ASSESSMENT YEAR-2012-13 3 APPELLATE AUTHORITY. HENCE, THE MATTER STAND REMITT ED BACK TO THE FILE OF LD. CIT(A) FOR RE-ADJUDICATION IN THE LIGHT OF SUBM ISSIONS MADE BY THE ASSESSEE. THE ASSESSEE, IN TURN, IS DIRECTED TO SUP PLY REQUISITE INFORMATION / EVIDENCES AS CALLED FROM HIM TO SUBST ANTIATE HIS CASE FAILING WHICH LD. CIT(A) SHALL BE AT LIBERTY TO DISPOSE-OFF THE SAME ON THE BASIS OF MATERIAL AVAILABLE ON RECORD. 4. THE APPEAL STAND ALLOWED FOR STATISTICAL PURPOSE S. ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST AUGUST, 2018. SD/- SD/- (JOGINDER SINGH) (MANOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 21/08/2018 SR.PS:-THIRUMALESH ! / 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, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI