SEEMA SANJEEV BUCKSHEE, MUMBAI V. ITO - 26(3)(1), MUMBAI

ITA 3200/MUM/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6464 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 4 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-09-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 14-05-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: KAVITA P KAUSHIK

Judgement Text

, ! IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH SMC, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER . 3200 / /201 9 ((. . 2013-14 ) ITA NO. 3200/MUM/2019 (A.Y.2013-14) SEEMA BUCKSHEE, B-48 GURUDEV APARTMENTS, CHEMBUR NAKA, CHEMBUR, MUMBAI 400 071 / VS. THE ITO -26(3)91) ROOM NO.503, C-11, 5 TH FLOOR, PRATYAKSHA KAR BHAVAN, BANDRA KURLA COMPLEX,BANDRA, MUMBAI 400 051 PAN/GIR NO:AISPB6606M ( /APPELLANT) : ( / RESPONDENT) ASSESSEE BY : NONE REVENUE BY : MS KAVITA P. KAUSHIK / DATE OF HEARING : 16/09/2020 / DATE OF PRONOUNCEMENT : 16/09/2020 / ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) 38, MUMBAI [ IN SHORT THE CIT(A)] DATED 28/11/2018 FOR THE ASSESSMENT YEAR 2013-14. 2. MS. KAVITA P. KAUSHIK, REPRESENTING THE DEPART MENT SUBMITTED THAT THE ASSESSEE HAS NO RESPECT FOR THE NOTICES SENT BY THE CIT(A). THE NOTICES WERE SENT TO THE ASSESSEE ON THREE OCCASIONS AND ALL THE THREE NOTICES WERE DULY SERVED ON THE ASSESSEE. DESPITE SERVICE OF NOTICES , THE ASSESSEE FAILED TO APPEAR BEFORE THE CIT(A). THE LD. DEPARTMENTAL REPR ESENTATIVE PRAYED FOR DISMISSING THE APPEAL OF ASSESSEE AND UPHOLDING THE IMPUGNED ORDER. 2 ITA NO .3200/MUM/2019 (A.Y.2013-14) 3. HEARD. A PERUSAL OF THE IMPUGNED ORDER SHOWS TH AT IT IS AN EXPARTE ORDER. THE ASSESSEE FAILED TO APPEAR BEFORE THE CIT (A) DESPITE SERVICE OF NOTICES. SINCE, NON APPEARED ON BEHALF OF THE ASSES SEE AND NO WRITTEN SUBMISSIONS WERE FILED BY THE ASSESSEE, THE CIT(A) DISMISSED THE APPEAL IN AN EX-PARTE PROCEEDINGS. CONSIDERING ENTIRE FACTS, IN THE INTEREST OF JUSTICE ANOTHER OPPORTUNITY IS GRANTED TO THE ASSESSEE TO A PPEAR BEFORE THE CIT(A) AND EXTEND FULL CO-OPERATION TO THE CIT(A) IN FIRST APP ELLATE PROCEEDINGS. 4. THE IMPUGNED ORDER IS QUASHED AND THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSE. THE CIT(A) SHALL DECIDE THE APPEAL AFTER G RANTING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE, IN ACCORDAN CE WITH LAW. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT AFTER HEARING ON WEDNESDAY THE 16 TH DAY OF SEPTEMBER, 2020. SD./- (VIKAS AWASTHY) / JUDICIAL MEMBER / MUMBAI, +(/ DATED: 16/09/2020 VM , SR. PS(O/S) 3 ITA NO .3200/MUM/2019 (A.Y.2013-14) COPY OF THE ORDER FORWARDED TO : 1. , / THE APPELLANT , 2. -. / THE RESPONDENT. 3. /. ( )/ THE CIT(A)- 4. /. CIT 5. 01-.( , . . . , / DR, ITAT, MUMBAI 6. 12345 / GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT. REGISTRAR) ITAT, MUMBAI