MUKESH BROKERAGE AND FINANCIAL INDIA LTD, MUMBAI V. DCIT RG 4(3), MUMBAI

ITA 3184/MUM/2012

• Counselvise Citation: [2015] 121 COUNSELVISE.COM (IT) 2136 (ITAT-MUMBAI)
• Duration Of Justice: 3 year(s) 5 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-10-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 30-04-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 08-05-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MAURYA PRATAPDR
• Assessee Lawyers: SANJAY R PARIKH
• Keywords: Principle of natural justice
• Section: 154

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES B, MUMBAI , , , BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER, AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA NO.3184/MUM/2012 ASSESSMENT YEAR 2007-08 M/S MUKESH BROKERAGE AND FINANCIAL INDIA LTD. 102/C, MITTAL TOWER, 210 NARIMAN POINT, MUMBAI-400021 / VS. D.C.I.T., RANGE-4(3), ROOM NO.649, 6 TH FLOOR, AAYAKAR BHAVAN, M.K. MARG, MUMBAI-400020 ( !' # /ASSESSEE) ( $ / REVENUE) PAN. NO. ALSPP0106H !' # / ASSESSEE BY SHRI SANJAY R PARIKH $ / REVENUE BY SHRI MAURYA PRATAP-DR $% & # ' / DATE OF HEARING : 13/10/2015 & # ' / DATE OF ORDER: 13/10/2015 / O R D E R PER RAJESH KUMAR (ACCOUNTANT MEMBER) THE ASSESSEE IS AGGRIEVED BY THE IMPUGNED ORDER DA TED 13/02/2012 OF THE LD. FIRST APPELLATE AUTHORITY, MU MBAI. 2. THE CRUX OF ARGUMENT ON BEHALF OF THE ASSESSEE IS THAT THE LD. FIRST APPELLATE AUTHORITY OUGHT TO HAV E CONSIDERED THAT THE ORDER PASSED U/S 154 OF THE INC OME TAX MUKESH BROKERAGE & FINANCIAL INDIA PVT. LTD. ITA NO.3184/MUM/2012 2 ACT IS ILLEGAL, THEREFORE, LIABLE TO BE QUASHED AS NO ADJOURNMENT WAS SOUGHT ON 07/02/2012 AND FURTHER DI D NOT CONSIDER THE SUBMISSIONS OF THE ASSESSEE FILED ON 24/02/2012 FOR ALLOCATION OF EXPENSES FOR THE PURPO SES OF COMPUTING REBATE U/S 88E OF THE ACT. THE LD. COUNSE L INVITED OUR ATTENTION TO THE APPLICATION FILED UNDER RULE 2 9 OF THE APPELLATE TRIBUNAL RULES, 1963. IT WAS CONTENDED T HAT THIS APPEAL MAY BE SENT BACK TO THE FILE OF THE LD. COMM ISSIONER OF INCOME TAX (APPEALS) AS THERE IS VIOLATION OF PRINC IPLE OF NATURAL JUSTICE. 2. ON THE OTHER HAND, THE LD. DR, THOUGH DEFENDED THE CONCLUSION OF THE LD. COMMISSIONER OF INCOME TAX (A PPEALS) BUT DID NOT OPPOSE THE PLEA OF THE LD. COUNSEL FOR THE ASSESSEE THAT IT MAY BE SENT TO THE FILE OF THE LD. COMMISSI ONER OF INCOME TAX (APPEALS) FOR FRESH ADJUDICATION. 2.1. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WITHOUT G OING INTO MUCH DELIBERATION, WE NOTE THAT THE APPEAL OF THE A SSESSEE CAME UP FOR HEARING BEFORE THE LD. COMMISSIONER OF INCOME TAX (APPEALS) ON 11/01/2012, WHEN THE ASSESSEE SOUG HT ADJOURNMENT AND THE APPEAL WAS ADJOURNED TO 07/02/2 012. ON THAT DATE, THE ASSESSEE APPEARED ALONG WITH THE PAPER BOOK, HOWEVER, THE APPEAL FOLDER, AS PER THE ASSESS EE, WAS NOT TRACEABLE, THEREFORE, HEARING COULD NOT TAKE PL ACE. THEREAFTER, ON 24/02/2012, THE ASSESSEE AGAIN ENQUI RED AND WAS TOLD THAT THE FILE IS STILL NOT TRACEABLE. ON THAT DATE, THE ASSESSEE FILED PAPERBOOK/SUBMISSIONS. THE ASSESSEE MUKESH BROKERAGE & FINANCIAL INDIA PVT. LTD. ITA NO.3184/MUM/2012 3 RECEIVED THE ORDER, PASSED BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS) ON 21/03/2012, WHICH WAS DISPATCHED O N 20/03/2012. AS PER THE ASSESSEE, IN THAT ORDER, THE SUBMISSIONS, MADE BY THE ASSESSEE, WERE NEITHER CON SIDERED NOR OPPORTUNITY OF HEARING WAS GRANTED TO THE ASSES SEE. IN VIEW OF THESE FACTS, WE REMAND THIS APPEAL TO THE F ILE OF THE LD. FIRST APPELLATE AUTHORITY TO ADJUDICATE THE SAME AF RESH ON MERIT. NEEDLESS TO MENTION HERE THAT THE OPPORTUNIT Y OF BEING HEARD BE PROVIDED TO THE ASSESSEE WITH FURTHER LIBE RTY TO FURNISH EVIDENCE, IF ANY, IN SUPPORT OF ITS CLAIM. EVEN OTHERWISE, NO PERSON SHOULD BE CONDEMNED UNHEARD, W HICH IS AGAINST THE PRINCIPLE OF NATURAL JUSTICE. THUS, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES ON LY. FINALLY, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THIS ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF LD. REPRESENTATIVES FROM BOTH SIDES AT THE CONCLUSION OF THE HEARING ON 13/10/2015. SD/- SD/- ( JOGINDER SINGH ) ( RAJESH KUMAR ) ' # / JUDICIAL MEMBER # / ACCOUNTANT MEMBER % MUMBAI; ( DATED : 13/10/2015 F{X~{T? P.S/. . . %'&'()(*& / COPY OF THE ORDER FORWARDED TO : 1. *+,- / THE APPELLANT 2. ./,- / THE RESPONDENT. MUKESH BROKERAGE & FINANCIAL INDIA PVT. LTD. ITA NO.3184/MUM/2012 4 3. 0 0 1# ( *+ ) / THE CIT, MUMBAI. 4. 0 0 1# / CIT(A)- , MUMBAI 5. 3$4 .# , 0 *+' * 5 , % / DR, ITAT, MUMBAI 6. 6! 7% / GUARD FILE. / BY ORDER, /3+# .# //TRUE COPY// / (DY./ASSTT. REGISTRAR) , % / ITAT, MUMBAI.