CEMENTONE (INDIA) PVT. LTD, MUMBAI V. INCOME TAX OFFICER 12(1)(4), MUMBAI

ITA 2538/MUM/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 9059 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 8 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 25-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KUMAR PADMA
• Keywords: Opportunity of being heard
• Section: 2; 11

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH C , MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA , HON'BLE ACCOUNTANT MEMBER ITA NO S. 2538 & 2539 /MUM/201 8 (A.Y S : 2 010 - 11 & 2013 - 14) M /S. CEMENTONE (INDIA) PVT. LTD JHANVI, 2 - SAU, UNIVERSITY KARMACHARI SOCIETY UNIVERSITY ROAD, RAJKOT - 360 007 PAN: AABCS1203M V. INCOME TAX OFFICER 12(1)(4) 5 TH FLOOR, EARNEST HOUSE NARIMAN POINT MUMBAI 400 021 (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SHRI KUMAR PADMAPANI BORA DATE OF HEARING : 26 .11.2019 DATE OF PRONOUNCEMENT : 10 . 01.2020 O R D E R PER C. N. PRASAD (JM) 1. THESE TWO APPEALS ARE FILED BY THE ASSESSEE AGAINST DIFFERENT ORDER S OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 20 , MUMBAI [HEREINAFTER IN SHORT LD.CIT(A)] FOR THE A.Y. 2014 - 15 DATED 29.03.2018 . 2 ITA NOS. 2538 & 2539/MUM/2018 M/S. CEMENTONE (INDIA) PVT. LTD 2. IN BOTH THESE APPEAL S ASSESSEE HAS RAISED ITS GRIEVANCE THAT THE LD.CIT(A) DISMISSED THE APPEAL S ON TECHNICAL GROUND AS THE ASSESSEE HAS NOT FILED THE APPEAL IN ELECTRONIC FORM BUT FILED MANUALLY. 3. INSPITE OF ISSUE OF NOTICE NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNMENT WAS SOUGHT BY THE ASSESSEE. THEREFORE, WE PROCEED TO DISPOSE OFF THESE APPEALS ON HEARING THE LD. DR ON MERITS 4. HEARD LD. DR , PERUSED THE ORDERS OF THE AUTHORITIES BELOW . IDENTICAL ISSUE HAD COME UP BEFORE THE COORDINATE BENCH IN THE CASE OF ALL INDIA FEDERATION OF TAX PRACTITIONERS V. ITO IN ITA.NO. 7134/MUM/2017 AND THE TRIBUNAL HELD THAT NON - FILING OF APPEAL IN THE ELECTRONIC FORM IS ONLY A PR OCEDURAL DEFECT WHICH CAN BE CURED AND THE TRIBUNAL RESTORED MATTER BACK TO THE FILE OF THE LD.CIT(A) FOR DISPOSAL OF APPEAL ON MERITS AND THE ASSESSEE WAS DIRECTED TO FILE APPEAL IN ELECTRONIC FORM WITHIN TEN DAYS ON RECEIPT OF THE ORDER. FOLLOWING THE A BOVE DECISION, WE RESTORE THE SE APPEAL S TO THE FILE OF THE LD.CIT(A) AND ASSESSEE IS DIRECTED TO E - FILE THE AFORESAID APPEAL S WITHIN A PERIOD OF FIFTEEN ( 15 ) DAYS FROM THE DATE OF RECEIPT OF THIS ORDER, CONSEQUENT TO WHICH DELAY IN E - FILING SHALL STAND CON DONED AND THE LD.CIT(A) SHALL DISPOSE OFF THE APPEALS ON MERITS. 3 ITA NOS. 2538 & 2539/MUM/2018 M/S. CEMENTONE (INDIA) PVT. LTD NEEDLESS TO SAY THAT THE LD.CIT(A) SHALL GIVE ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5. IN THE RESULT, APPEAL S OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCE D IN THE OPEN COURT ON THE 10 TH JANUARY, 2020 SD/ - SD/ - ( G. MANJUNATHA ) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI / DATED 10 / 01/2020 GIRIDHAR, SR.PS COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY// BY ORDER (ASSTT. REGISTRAR) ITAT, MUM