HARI OM CONSTRUCTIONS, MUMBAI V. DCIT CEN CPC TDS, UTTAR PRADESH

ITA 2967/MUM/2015

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 2656 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 2 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-07-2016
• Appeal Filed By: Department
• Bench Allotted: J
• Assessment Year: 2014-2015
• Appeal Filed On: 18-05-2015
• Court: TRIBUNAL
• Assessee Lawyers: K RAVI KIRAN SR
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL J BENCH, MUMBAI BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AND SHRI SANJAY GARG, JUDICIAL MEMBER I.T.A. NO.2967/M/2015 (ASSESSMENT YEAR: 2015 - 2015 ) HARI OM CONSTRUCTIONS, B - 11, GULMOHAR CROSS ROAD NO.2, 2 ND FLOOR, JVPD SCHEME, MODEL TOWN, MUMBAI 400049. / VS. DCIT, CENTRAL CPC TDS, SEC 3 VASSHALI GHAZIABAD, UTTAR PRADESH - 201010. ./ PAN : AAGFFH3130C ( / APPELLANT) .. ( / RESPONDENT ) / APPELLANT BY : NONE (ADJOURNMENT APPLICATION) / RESPONDENT BY : SHRI K. RAVI KIRAN, SR. AR / DATE OF HEARING : 20.07.2016 / DATE OF PRONOUNCEMENT : 25 .07.2016 / O R D E R PER D. KARUNAKARA RAO, AM: THIS APPEAL FILED BY THE ASSESSEE ON 18.5.2015 IS AGAINST THE ORDER OF THE CIT (A) - 59, MUMBAI DATED 6.4.2015 FOR THE ASSESSMENT YEAR 2012 - 2013. IN THIS APPEAL, ASSESSEE RAISED THE ISSUE RELATING TO THE BREACH OF PRINCI PLES OF NATURAL JUSTICE. 2. THIS IS THE CASE WHERE THE ASSESSEE SOUGHT ADJOURNMENT AND FILED A LETTER, DATED 20.7.2016, IN THIS REGARD AND NONE APPEARED ON BEHALF OF THE ASSESSEE TO EXPLAIN THE REASONS FOR ADJOURNMENT. ON THE OTHER HAND, LD DR SUBMITTED THAT THIS IS THE CASE WHERE THE ASSESSEE WANTS AN OPPORTUNITY OF FAIR HEARING OF THE CIT (A) AND CITED GROUND NO.1 IN THIS REGARD. FURTHER, LD DR FOR THE REVENUE BROUGHT OUR ATTENTION TO THE ORDER OF THE CIT (A) AND MENTIONED THAT THE C IT (A) ADJUDICATED THIS APPEAL EX - PARTE AND THE SAME IS EVIDENT FROM ITEM NO.8 OF FIRST PAGE OF THE CIT (A)S ORDER. 3. AFTER HEARING THE LD DR AND ON PERUSAL OF THE ORDERS OF THE REVENUE AUTHORITIES IN GENERAL AND PAGE 1 OF THE CIT (A)S ORDER IN PARTICULAR, WE FIND, IT IS A 2 FIT CASE FOR REJECT ING THE REQUEST FOR ADJOURNMENT. WE ORDER ACCORDINGLY AND REMAND THE ISSUE RAISED BEFORE US TO THE FILE OF THE CIT (A). CIT (A) IS DIRECTED TO GRANT A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AS PER THE SET P RINCIPLES OF NATURAL JUSTICE. CIT (A) IS FURTHER DIRECTED TO ADJUDICATE THE ISSUE ON MERITS AND PASS A SPEAKING ORDER STRICTLY IN ACCORDANCE WITH THE PROVISIONS OF SECTION 250(6) OF THE ACT. ACCORDINGLY, GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURP OSE. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUN CED IN THE OPEN COURT ON 25 TH JULY, 2016. SD/ - SD/ - ( SANJAY GARG ) (D. KARUNAKARA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; 25 .07.2016 . . ./ OKK , SR. PS / 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 . //TRUE COPY// / BY ORDER, / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI