NAM INFRASTRUCTURE, MUMBAI V. JCIT RG 13(2), MUMBAI

ITA 33/MUM/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 2886 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 9 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2011-2012
• Appeal Filed On: 03-01-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARUN KUMAR SINGH CHAUDHARY LD
• Section: 143(3)

Judgement Text

I.T.A. NO.33/MUM/2017 NAM INFRASTRUCTURE ASSESSMENT YEAR: 2011-12 1 IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, MUMBAI , , BEFORE HONBLE SHRI MAHAVIR SINGH, JM AND HONBLE SHRI MANOJ KUMAR AGGARWAL, AM ./I.T.A. NO.33/MUM/2017 ( / ASSESSMENT YEAR: 2011-12) NAM INFRASTRUCTURE 109, A WING, 1 ST FLOOR KASHIRAM JAMNADAS BUILDING P.D.MELLO ROAD, CARNAC BUNDER MUMBAI-400 009 / VS. JOINT COMMISSIONER OF INCOME TAX, RANGE-13(2) MUMBAI ./ ./PAN/GIR NO. AAHFN-4209-K ( ! /APPELLANT ) : ( '#! / RESPONDENT ) ASSESSEE BY : NONE RE VENUE BY : ARUN KUMAR SINGH CHAUDHARY, LD. DR / DATE OF HEARING : 09/10/2018 / DATE OF PRONOUNCEMENT : 02/11/2018 / O R D E R PER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. AFORESAID APPEAL BY ASSESSEE FOR ASSESSMENT YEAR [AY] 2011- 12 CONTEST THE ORDER OF LD. COMMISSIONER OF INCOME- TAX (APPEALS)- 28, MUMBAI, [CIT(A)], APPEAL NO. CIT(A)-28/IT-512/ITO- 17(2)(4)/2014-15 DATED 03/10/2016 QUA CONFIRMATION OF CERTAIN I.T.A. NO.33/MUM/2017 NAM INFRASTRUCTURE ASSESSMENT YEAR: 2011-12 2 ADDITIONS / DISALLOWANCES. NONE HAS APPEARED FOR AS SESSEE DESPITE NOTICE AND NO VALID ADJOURNMENT APPLICATION IS ON R ECORD. LEFT WITH NO OPTION, WE PROCEED TO DISPOSE-OFF THE SAME IN TERMS OF RULE 24 OF THE INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963 ON THE BASIS OF MATERIAL AVAILABLE ON RECORD AND AFTER HEARING LD. DEPARTMEN TAL REPRESENTATIVE, SHRI ARUN KUMAR SINGH CHAUDHARY WHO HAS JUSTIFIED THE STAND OF LOWER AUTHORITIES. 2. BRIEFLY STATED THE ASSESSEE BEING RESIDENT FIRM ENGAGED IN THE BUSINESS OF HIRING MACHINERY USED IN INFRASTRUCTURE PROJECTS WAS ASSESSED FOR IMPUGNED AY U/S 143(3) ON 03/03/2014 B Y LD. JOINT COMMISSIONER OF INCOME TAX-13(2), MUMBAI [AO] WHEREIN THE ASSESSEE HAS BEEN SADDLED WITH VARIOUS ADDITIONS AG GREGATING TO RS.11.12 LACS, THE DETAILS OF WHICH HAVE ALREADY BE EN GIVEN IN THE QUANTUM ASSESSMENT ORDER. 3. AGGRIEVED, THE ASSESSEE CONTESTED THE SAME WITHO UT ANY SUCCESS BEFORE LD. CIT(A) VIDE IMPUGNED ORDER DATED 03/10/2016, WHEREIN THE ASSESSEE FAILED TO MAKE ANY REPRESENTAT ION AND THEREFORE, THE STAND OF LD. AO GOT CONFIRMED EX-PARTE QUA THE ASSESSEE. AGGRIEVED, THE ASSESSEE IS IN FURTHER APP EAL BEFORE US, WHEREIN WE FIND THAT THE ASSESSEE HAS AGAIN REMAINE D NEGLIGENT TO ATTEND THE HEARING OF THE APPEAL. 4. UPON DUE CONSIDERATION OF FACTUAL MATRIX, WE ARE OF THE CONSIDERED OPINION THAT THE ASSESSEE HAS REMAINED N EGLIGENT IN ATTENDING THE PROCEEDINGS BEFORE FIRST APPELLATE AU THORITY AS WELL AS I.T.A. NO.33/MUM/2017 NAM INFRASTRUCTURE ASSESSMENT YEAR: 2011-12 3 BEFORE US. HOWEVER, KEEPING IN VIEW THE PRINCIPLE O F NATURAL OF JUSTICE, WE DEEM IT FIT TO PROVIDE ANOTHER OPPORTUNITY TO TH E ASSESSEE TO REPRESENT HIS CASE BEFORE LD. FIRST APPELLATE AUTHO RITY. THEREFORE, THE MATTER STAND REMITTED BACK TO THE FILE OF LD. CIT(A ) FOR RE-ADJUDICATION WITH THE DIRECTION TO THE ASSESSEE TO SUBSTANTIATE HIS CLAIM FORTHWITH FAILING WHICH THE LD. CIT(A) SHALL BE AT LIBERTY TO ADJUDICATE THE SAME ON THE BASIS OF MATERIAL AVAILABLE ON RECORD. 5. RESULTANTLY, THE APPEAL STANDS ALLOWED FOR STATI STICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 02/11/2018 SD/- SD/- (MAHAVIR SINGH) (MANOJ K UMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED :02/11/2018 SR.PS:-THIRUMALESH ! / COPY OF THE ORDER FORWARDED TO : 1. ! / THE APPELLANT 2. '#! / THE RESPONDENT 3. * ( ) / THE CIT(A) 4. * / CIT CONCERNED 5. +,' & - , - , / DR, ITAT, MUMBAI 6. ,./0 / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI