DIVYA RAJEN MEHTA, MUMBAI V. ACIT-16(1), MUMBAI

ITA 3204/MUM/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 5789 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 8 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-01-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Appeal Filed On: 14-05-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: JOTILAKSHMI NAYAK
• Assessee Lawyers: ANIL K SHAH
• Keywords: Opportunity of being heard; Set aside
• Section: 143(3); 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH D, MUMBAI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA NO. 3204/MUM/2018 : A.Y : 2011 - 12 DIVYA RAJEN MEHTA 501, SWAGAT COMPLEX, NR. MEHTA PARK, NANPURA, SURAT 395 001. PAN : AAJPM6 7 70E (APPELLANT) VS. AC IT 1 6 ( 1 ), MUMBAI. (RESPONDENT) APPELLANT BY : SHRI ANIL K. SHAH RESPONDENT BY : MS. JOTI LAKSHMI NAYAK DATE OF HEARING : 2 9 /01/2020 DATE OF PRONOUNCEMENT : 29 /01/2020 O R D E R PER MAHAVIR SINGH , VICE PRESIDENT THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A) - 30, MUMBAI DATED 0 1 .0 3 .2018 FOR ASSESSMENT YEAR 201 1 - 1 2 WHICH IN TURN HAS ARISEN FROM ORDER OF ASSESSING OFFICER PASSED UNDER SECTION 143(3) OF THE INCOME TAX A CT, 1961 (IN SHORT THE ACT) DATED 27. 03 .201 4 . 2. AT THE OUTSET, THE LEARNED COUNSEL FOR THE ASSESSEE AS WELL AS THE LEARNED SENIOR DR STATED THAT THE ORDER OF CIT(A) IS EX PARTE AND EVEN A NON - SPEAKING ORDER. THE LEARNED COUNSEL FOR THE ASSESSEE DREW O UR ATTENTION TO PARA 6.2 OF 2 ITA NO. 3204/MUM/2018 DIVYA RAJEN MEHTA THE ORDER OF CIT(A), WHEREIN THE CIT(A) HAS JUST DISMISSED THE APPEAL OF ASSESSEE BY OBSERVING AS UNDER : - 6.2 DURING THE COURSE OF APPELLATE PROCEEDINGS, EVEN AFTER AFFORDING OPPORTUNITY FOR 5 TIMES, APPELLANT COULD NOT MADE ANY SUBMISSIONS OR ATTEND THE HEARING IN PERSON OR THROUGH HER A.R TO PRESENT HER CASE. IN THE ABSENCE ON THE PART OF THE APPELLANT TO PUT FORTH HER ARGUMENTS IN SUPPORT OF THE GROUNDS OF APPEAL, IN SPITE OF BEING GIVEN SUFFICIENT OPPORTUNITIES OVER A PER IOD OF TIME, THE ONLY CHOICE LEFT IS TO CONFIRM THE ADDITION MADE BY A.O. ACCORDINGLY GROUND NO. 1 TO 4 ARE DISMISSED. 3. WE NOTED THAT THE CIT(A) HAS DISMISSED THE APPEAL OF ASSESSEE WITHOUT PASSING A SPEAKING ORDER JUST FOR THE ABSENCE OF THE ASSESSEE, I.E. FOR DEFAULT OF THE ASSESSEE. THE LEARNED COUNSEL FOR THE ASSESSEE AS WELL AS THE LEARNED SENIOR DR AGREED THAT THE MATTER CAN BE RESTORED BACK TO THE FILE OF CIT(A) FOR ALLOWING REASONABLE OPPORTUNITY OF BEING HEARD TO ASSESSEE AND ALSO FOR PASSING A SPEAKING ORDER ON MERITS. HENCE, WE SET ASIDE THE ORDER OF CIT(A) AND REMAND THE MATTER BACK TO HIS FILE. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS PARTLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 29 TH JANUARY , 2020. SD/ - SD/ - ( MANOJ KUMAR AGGARWAL ) ACCOUNTANT MEMBER (MAHAVIR SINGH) VICE PRESIDENT MUMBAI, DATE : 29 TH JANUARY, 2020 *SSL* 3 ITA NO. 3204/MUM/2018 DIVYA RAJEN MEHTA COPY TO : 1) THE APPELLANT 2) THE RESPONDENT 3) THE CIT(A) CONCERNED 4) THE CIT CONCERNED 5) THE D.R, D BENCH, MUMBAI 6) GUARD FILE BY ORDER DY./ASSTT. REGISTRAR I.T.A.T, MUMBAI