BALACHANDRAN A. PILLAI, ULHASNAGAR V. DCIT-2, KALYAN

ITA 2863/MUM/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3733 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-11-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 06-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: OOMMEN THARIANLD
• Keywords: Principle of natural justice
• Section: 271D

Judgement Text

BALACHANDRAN A. PILLAI ITA NO.2863MUM/2019 ASSESSMENT YEAR: 2011-12 1 IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, MUMBAI , , BEFORE HONBLE SHRI SAKTIJIT DEY, JM AND HONBLE SHRI MANOJ KUMAR AGGARWAL, AM (HEARING THROUGH VIDEO CONFERENCING MODE) ./ I.T.A. NO.2863/MUM/2019 ( / ASSESSMENT YEAR:2011-12) BALACHANDRAN A. PILLAI SHOP NO.4, SAI SARAN APARTMENTS FLOWER LINE, ULHASNAGAR MAHARASHTRA-421 003 / VS. J CIT - CIRCLE - 2 , KALYAN 202, JAIN PLAZA, SHIVAJI CHOWK (THANE) NEAR RAILWAY STATION, AMBERNATH(E) MAHARASHTRA-400 604 PAN/GIR NO. AGQPP - 5944 - E ( '# /APPELLANT ) : ( $%'# / RESPONDENT ) ASSESSEE BY : NONE REVENUE BY : SHRI OOMMEN THARIAN-LD. SR. DR / DATE OF HEARING : 09/11/2020 / DATE OF PRONOUNCEMENT : 09/11/2020 / O R D E R MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. AGGRIEVED BY CONFIRMATION OF CERTAIN PENALTY OF RS.9.00 LACS U/S. 271D BY LD. COMMISSIONER OF INCOME TAX (APPEALS)-3, THANE [CIT (A)], VIDE APPEAL NO.76-THN/14-15, ORDER DATED 15/05/2018 , THE ASSESSEE IS UNDER FURTHER APPEAL BEFORE US. 2. DURING HEARING, ALTHOUGH NONE WAS PRESENT FOR AS SESSEE, HOWEVER, IT COULD BE BORNE OUT OF IMPUGNED ORDER THAT IT IS AN EX-PARTE ORDER SINCE BALACHANDRAN A. PILLAI ITA NO.2863MUM/2019 ASSESSMENT YEAR: 2011-12 2 THE ASSESSEE FAILED TO MAKE EFFECTIVE REPRESENTATIO N BEFORE FIRST APPELLATE AUTHORITY. THE LD. DR PLEADED FOR DISMISS AL OF APPEAL. 3. AFTER CAREFUL CONSIDERATION, KEEPING IN VIEW THE PRINCIPLE OF NATURAL JUSTICE AND IN VIEW OF THE FACT THAT THE ASSESSEE I S AN INDIVIDUAL, THE BENCH DEEMS IT FIT TO PROVIDE ANOTHER OPPORTUNITY O F HEARING TO THE ASSESSEE. ACCORDINGLY, THE IMPUGNED ORDER IS SET AS IDE AND THE MATTER IS RESTORED BACK TO THE FILE OF LD. CIT(A) FOR FRESH A DJUDICATION AFTER PROVIDING OPPORTUNITY OF HEARING TO THE ASSESSEE. T HE ASSESSEE, IN TURN, IS DIRECTED TO SUBSTANTIATE HIS CLAIM FORTHWITH FAI LING WHICH LD. CIT(A) SHALL BE AT LIBERTY TO DISPOSE-OFF THE APPEAL ON TH E BASIS OF MATERIAL ON RECORD. 4. RESULTANTLY, THE APPEAL STANDS ALLOWED FOR STATI STICAL PURPOSES. ORDER PRONOUNCED ON 09 TH NOVEMBER, 2020. SD/- SD/- (SAKTIJIT DEY) (MANOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 09/11/2020 SR.PS:-JAISY VARGHESE !' #' / COPY OF THE ORDER FORWARDED TO : 1. '# / THE APPELLANT 2. $%'# / THE RESPONDENT 3. ( ) / THE CIT(A) 4. / CIT CONCERNED 5. + ,$- , - , / DR, ITAT, MUMBAI 6. , ./0 / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI.