ALCOA TRADING PVT. LTD., MUMBAI V. ITO 2 (1)(1), MUMBAI

ITA 3210/MUM/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0424 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 7 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-12-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 15-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BRAJENDRA KUMAR
• Assessee Lawyers: S C TIWARI
• Section: 143(3); 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA NO. 3210/MUM/2018 ( ASSESSMENT YEARS: 2012-13 ) ALCOA TRADING PVT LTD., R.NO. 54, 3 RD FLOOR, 20 MONAJI BLDG, CHAMPA GALLY, M.J MARKET, KALBADEVI ROAD, MUMBAI 400002. / VS. ITO 2(1)(1) RM. NO. 564, 5 TH FLOOR, AAYAKAR BHAVAN, M.K ROAD, MUMBAI - 400020 ./ ./ PAN/GIR NO. : AAICA3535D ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI S.C. TIWARI AR / RESPONDENT BY : SHRI BRAJENDRA KUMAR, DR / DATE OF HEARING 15/12/2020 !'# / DATE OF PRONOUNCEMENT 18/12/2020 / O R D E R PER PAVAN KUMAR GADALE - JM: THE ASSESSEE HAS FILED AN APPEAL AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) - 4, MUMBAI, PASSED U/S. 143(3) AND 250 OF THE INCOME TAX ACT, 1961. ITA NO . 3210 /MUM/2018 ALCOA TRADING PVT LTD., MUMBAI. - 2 - 2. AT THE TIME OF HEARING, THE LDAR SUBMITTED THAT, THE LDCIT(A) HAS PASSED AN EX PARTE ORDER, AS THE ASSESSEE HAS NOT ATTENDED THE HEARING DUE TO SOME REASONS AND PRAYED FOR ONE MORE OPPORTUNITY OF HEARING TO SUBSTANTIATE THE CASE WITH DETAILS. CONT RA, THE LDDR HAS NO SERIOUS OBJECTIONS. WE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECOR D, CONSIDERING THE FACTS AND CIRCUMSTANCES AND THE ORDER OF THE LDCIT(A),WE FIND THAT THE ASSESSEE COU LD NOT SUBSTANTIATE WITH THE EVIDENCES IN RESPECT OF T HE CLAIMS MADE IN THE RETURN OF INCOME.THEREFORE TO ME ET THE ENDS OF JUSTICE, WE PROVIDE ONE MORE OPPORTUNIT Y OF HEARING TO THE ASSESSEE WITH THE CONSENT OF THE BOTH THE PARTIES. ACCORDINGLY, THE DISPUTED ISSUES ARE RESTORED TO THE FILE OF THE LDCIT(A) FOR ADJUDI CATION ON MERITS AND TO PASS A SPEAKING ORDER. THE ASSESS EE SHOULD BE PROVIDED ADEQUATE OPPORTUNITY OF HEARING AND SHALL COOPERATE IN SUBMITTING THE INFORMATION F OR EARLY DISPOSAL OF THE APPEAL. WE ALLOW THE GROUNDS OF APPEAL OF THE ASSESSEE FOR STATISTICAL PURPOSES. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ITA NO . 3210 /MUM/2018 ALCOA TRADING PVT LTD., MUMBAI. - 3 - ORDER PRONOUNCED IN THE OPEN COURT ON 18.12.2020 SD/- SD/- (PRAMOD KUMAR) (PAVAN KUMA R GADALE ) VICE PRESIDENT JUDICIAL MEMBER MUMBAI, DATED 18/12/2020 KRK, PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. &'( ) / THE CIT(A) 4. ) ( ) / CONCERNED CIT 5. ,-. //'( , '(# , & / DR, ITAT, MUMBAI 6. .34 5 / GUARD FILE. / BY ORDER, , / //TRUE COPY// 1. / ( ASST. REGISTRAR) !' #, / ITAT, MUMBAI