RASIKLAL KNTILAL & CO., Mumbai V. CIT (A)-39, MUMBAI, Mumbai

ITA 2606/MUM/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 3389 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 26-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MICHAEL JERALD
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH D, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER ITA NOS. 2605 & 2606/MUM/2019 : A.YS : 201 1 - 12 & 2012 - 13 RASIKLAL KANTILAL & CO., 145, KIKA STREET, GULALWADI, MUMBAI 400 004. PAN : AAB FR2493K (APPELLANT) VS. CIT(A) - 39, MUMBAI. (RESPONDENT) APPELLANT BY : SHRI DEEPAK TRALSHAWALA RESPONDENT BY : SHRI MICHAEL JERALD DATE OF HEARING : 08 /11/2019 DATE OF PRONOUNCEMENT : 15 /11/2019 O R D E R PER VIKAS AWASTHY , JUDICIAL MEMBER THESE TWO APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDER S OF COMMISSIONER OF INCOME TAX (APPEALS) - 39, MUMBAI (HEREINAFTER REFERRED TO AS CIT(A)) FOR THE ASSESSMENT YEAR 2011 - 12 AND 2012 - 13 , RESPECTIVELY. BOTH THE IMPUGNED ORDERS ARE DATED 31.01.2019. 2. SHRI DEEPAK TRALSHAWALA APPEARING ON BEHALF OF THE ASSESSEE SUBMITTED AT THE OUTSET THAT THE CIT(A) DISMISSED THE APPEALS OF THE ASSESSEE IN AN EX PARTE PROCEEDINGS. THE CIT(A) FAILED TO TAKE NOTE OF TH E ADJOURNMENT REQUEST LETTER FILED BEFORE HIM. THE LEARNED AR CONTENDED THAT THE CIT(A), WITHOUT 2 RASIKLAL KANTILAL & CO. ITA NOS. 2605 & 2606/MUM/2019 APPRECIATING THE FACTS ON RECORD, HAS UPHELD THE VALIDITY OF REOPENING , AS WELL AS , THE ADDITION ON MERITS. 3. ON THE OTHER HAND, SHRI MICHAEL JERALD REPRESE NTING THE DEPARTMENT VEHEMENTLY DEFENDED THE IMPUGNED ORDER. THE LEARNED DR POINTED THAT SEVERAL OPPORTUNITIES WERE GRANTED TO THE ASSESSEE, HOWEVER, THE ASSESSEE FAILED TO APPEAR BEFORE THE CIT(A). 4. BOTH SIDES HEARD. THESE APPEALS BY THE ASSESSEE F OR ASSESSMENT YEAR S 2011 - 12 AND 2012 - 13 ARE AGAINST EX PARTE ORDER OF CIT(A). A PERUSAL OF THE IMPUGNED ORDERS REVEAL THAT THE FIRST DATE OF HEARING OF APPEAL WAS FIXED ON 14.03.2018. ON THE SAID DATE , THE ASSESSEE FILED LETTER SEEKING ADJOURNMENT. THER EAFTER, THE APPEALS WERE ADJOURNED TO 06.04.2018, 01.11.2018, 2 2.11.2018, 13.12.2018 AND FINALLY T O 23.01.2019. ON NONE OF THE AFORESAID DATES, THE AR OF THE ASSESSEE APPEARED BEFORE THE FIRST APPELLATE AUTHORITY. FROM PERUSAL OF RECORDS, IT IS EVIDENT T HAT THE ASSESSEE IS NON - COMPLIANT. ON THE FIRST THREE DATES OF HEARING, THE ASSESSEE FILED ADJOURNMENT LETTERS, ON THE LAT ER THREE DATES OF HEARING, THE ASSESSEE DID NOT EVEN BOTHER TO ATTEND THE PROCEEDINGS OR FILE REQUEST FOR ADJOURNMENT. IT IS NOT A C ASE WHERE THE FIRST APPELLATE AUTHORITY FAILED TO GRANT SUFFICIENT OPPORTUNITY OF HEARING TO THE ASSESSEE. HOWEVER, IN THE INTEREST OF JUSTICE AND EQUITY, WE DEEM IT APPROPRIATE TO GIVE ONE MORE OPPORTUNITY TO THE ASSESSEE TO DEFEND HIS APPEAL BEFORE THE FIRST APPELLATE AUTHORITY. KEEPING IN VIEW THE CONDUCT OF ASSESSEE, IT IS A FIT CASE FOR LEVY OF COSTS. T HESE APPEALS ARE RESTORED BACK TO THE FILE OF THE CIT(A) FOR DECIDING THE APPEAL S ON MERIT , SUBJECT TO PAYMENT OF COSTS OF RS.10,000/ - FOR EACH APPEAL BY THE ASSESSEE. 3 RASIKLAL KANTILAL & CO. ITA NOS. 2605 & 2606/MUM/2019 5. THE COSTS OF RS.10,000/ - IN EACH OF THE APPEALS SHALL BE PAID BY THE ASSESSEE IN ACCORDANCE WITH RULE 32A( 2 ) OF THE ITAT RULES, 1963 WITHIN A PERIOD OF THREE WEEKS FROM THE DATE OF RECEIPT OF THIS ORDER. ON PAYMENT OF THE COSTS AND FURNISHING EVIDENCE OF THE SAME, THE CIT(A) SHALL ENTERTAIN THE APPEALS OF THE ASSESSEE AND SHALL DECIDE THE SAME AFTER AFFORDING REASONABLE OPPORTUNITY OF HEAR ING TO THE ASSESSEE, IN ACCORDANCE WITH LAW . IT IS MADE CLEAR THAT IF THE ASSESSEE FAILS TO DEP OSIT THE COSTS WITHIN THE TIME AFOREMENTIONED, THE APPEALS OF THE ASSESSEE SHALL BE DEEMED TO BE DISMISSED. 6. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSE WITH COSTS , AS AFOREMENTIONED . ORDER PRONOUNCE D IN THE OPEN COU RT ON F R I D A Y , THE 1 5 T H DAY OF NOVEMBER, 2019. SD/ - SD/ - (PRAMOD KUMAR) VICE PRESIDENT (VIKAS AWASTHY) JUDICIAL MEMBER MUMBAI, DATE : 1 5 T H NOVEMBER, 2019 *SSL* COPY TO : 1) THE APPELLANT 2) THE RESPONDENT 3) THE CIT(A) CONCERNED 4) THE CIT CONCERNED 5) THE D.R, D BENCH, MUMBAI 6) GUARD FILE BY ORDER DY./ASSTT. REGISTRAR I.T.A.T, MUMBAI