RAMESH KUMAR JAWANMALJI SAKARIA, MUMBAI V. INCOME TAX OFFICER 19(3)(1), MUMBAI

ITA 2613/MUM/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 9595 (ITAT-MUMBAI)
• Duration Of Justice: 7 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 27-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJESH KUMAR YADAV
• Assessee Lawyers: NAVEEN KUMAR MISHRA
• Keywords: Reopening of assessment; Bogus purchase; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE S/ SHRI B.R. BASKARAN (AM) & SANDEEP GOSAIN (JM) I.T.A. NO. 2613 /MUM/20 1 8 (ASSESSMENT YEAR 20 0 9 - 1 0 ) SHRI RAMESHKUMAR JAWANMALJI SAKARIA 13, MOTI MANSION 5 TH KHETWADI LANE GRANT ROAD MUMBAI - 400 004. PAN : ACUPJ3255E VS. ITO - 19(3)(1) ROOM NO. 219 2 ND FLOOR MATRU MANDIR GRANT ROAD MUMBAI - 400 007. ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY SHRI NAVEENKUMAR MISHRA DEPARTMENT BY SHRI RAJESHKUMAR YADAV DATE OF HEARING 27 . 1 1 . 201 8 DATE OF PRONOUNCEMENT 27 . 1 1 . 201 8 O R D E R PER B.R. BASKARAN (AM) : - THE ASSESSEE HAS FILED THIS APPEAL CHALLENGING THE ORDER DATED 31.1.2018 PASSED BY THE LEARNED CIT(A) - 53, MUMBAI AND IT RELATES TO A.Y. 2009 - 10. THE ASSESSEE IS AGGRIEVED BY DECISIO N OF THE LEARNED CIT(A) IN CONFIRMING THE ADDITION RELATING TO ALLEGED BOGUS PURCHASES AND ALSO IN UPHOLDING THE VALIDITY OF REOPENING OF ASSESSMENT. 2. WE HAVE HEARD THE PARTIES AND PERUSED THE RECORD. WE NOTICED THAT THE LEARNED CIT(A) WAS CONSTRAINED T O PASS AN EX - PARTE ORDER , AS THE ASSESSEE FAILED TO APPEAR BEFORE HIM ON THE DATES FIXED FOR HEARING. THE LEARNED COUNSEL APPEARING FOR THE ASSESS EE SUBMITTED THAT THE ASSESSEE WA S DEPEND ING UPON HIS COUNSEL AND HE WAS UNDER IMPRESSION THAT HIS COUNSEL WAS PURSUING THE MATTER. WE NOTICED THAT THE ABOVE SAID SUBMISSION OF LEARNED AR IS NOT SUPPORTED BY ANY MATERIAL . IN ANY CASE, WE ARE OF THE VIEW, THAT IN THE INTEREST OF NATURAL JUSTICE, ASSESSEE MAY BE PROVIDED WITH ONE MORE OPPORTUNITY TO PRESENT HIS CASE ON MERIT S BEFORE THE LEARNED CIT(A). SINCE, THE ASSESSEE DID SHRI RAMESHKUMAR JAWANMALJI SAKARIA 2 NOT CITE PROPER REASON S FOR NOT APPEARING BEFORE THE LEARNED CIT(A), WE ARE OF THE VIEW THAT THE ASSESSEE SHOULD BE IMPOSED A COST FOR BEING LETHARGIC IN HIS APPROACH. ACCORDINGLY, WE IMPOSE A C OST OF ` 2,000/ - UPON THE ASSESSEE WHICH SHALL BE PAID TO THE CREDIT OF INCOME TAX DEPARTMENT AS OTHER FEES ON OR BEFORE 15.12.2018 . S UBJECT TO THE PAYMENT OF ABOVE COST, ALL THE MATTER S URGED IN THIS APPEAL ARE RESTORED TO THE FILE OF THE LEARNED CIT(A ) FOR ADJUDICATING THEM AFRESH. BEFORE LD CIT(A), THE ASSESSEE IS LIBERTY TO URGE ANY OTHER GROUNDS ALSO. WE ALSO DIRECT THE ASSESSEE TO FULLY COOPERATE WITH LD CIT(A) FOR EXPEDITIOUS DISPOSAL OF THE APPEAL. 3. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER HAS BE E N PRONOUNCED IN THE COURT ON 27 . 1 1 .201 8 . SD/ - SD/ - (SANDEEP GOSAIN ) (B.R.BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED : 27 / 1 1 / 20 1 8 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// ( SENIOR PRIVATE SECRETARY ) PS I TAT, MUMBAI