SHRI PINKESH AMRUT NAHAR, PALGHAR V. ACIT - 24(3), MUMBAI

ITA 3339/MUM/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5381 (ITAT-MUMBAI)
• Duration Of Justice: 11 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 17-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NEIL PHILIP LD
• Assessee Lawyers: PRADNYA VAIRALE LD
• Keywords: Opportunity of being heard; Principle of natural justice; Reassessment proceedings; Set aside

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, MUMBAI , , BEFORE SHRI SAKTIJIT DEY, JM AND SHRI MANOJ KUMAR AGGARWAL, AM ./ I.T.A. NO.3339/MUM/2018 ( / ASSESSMENT YEAR: 2009-10) PINKESH AMRUT NAHAR RAMESH STORES, NR. RLY. STATION OPP.DENA BANK, MAIN ROAD DAHANU ROAD PALGHAR 401 602 / VS. A C IT - 2 4(3) 6 TH FLOOR, R.NO.613 PIRAMAL CHAMBERS LABAUG, PAREL MUMBAI-400 012 ! ./ ./PAN/GIR NO. ACUPN-5990-Q ( /APPELLANT ) : ( / RESPONDENT ) ASSESSEE BY : MS. PRADNYA VAIRALE LD. AR DEPARTMENT BY : SHRI NEIL PHILIP LD. DR / DATE OF HEARING : 16/05/2019 / DATE OF PRONOUNCEMENT : 16/05/2019 / O R D E R PER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER):- 1. AFORESAID APPEAL BY ASSESSEE FOR ASSESSMENT YEAR [IN SHORT REFERRED TO AS AY] 2009-10 CONTEST THE ORDER OF LD. COMMIS SIONER OF INCOME-TAX (APPEALS)-36, MUMBAI, [IN SHORT REFERRED TO AS CIT (A)], APPEAL NO. CIT(A)- 36/IT-261/ACIT-24(3)/2016-17 DATED 24/01/2018 QUA CONFIRMATION OF CERTAIN 2 ADDITIONS. THE ASSESSEE HAS ALSO CHALLENGED VALIDIT Y OF REASSESSMENT PROCEEDINGS. 2. DURING HEARING, THE LD. AUTHORIZED REPRESENTATIV E FOR ASSESSEE [AR] PLEADED FOR ADJOURNMENT WHICH WAS REJECTED. THE LD. AR, IN THE ALTERNATIVE, SUBMITTED THAT THAT IMPUGNED ORDER IS AN EX-PARTE ORDER SINCE THE ASSESSEE COULD NOT APPEAR DURING APPELLATE PROCEEDINGS AND T HEREFORE, THE MATTER MAY BE RESTORED BACK TO THE FILE OF LD. CIT(A). THE LD. DR PLEADED THAT THERE WAS NO INFIRMITY IN THE IMPUGNED ORDER. 3. UPON CAREFUL CONSIDERATION, THE BENCH FORMED AN OPINION THAT KEEPING IN VIEW THE PRINCIPLE OF NATURAL JUSTICE, THE MATTE R WAS TO BE RESTORED BACK TO THE FILE OF LD. FIRST APPELLATE AUTHORITY AS PER SU BMISSIONS MADE BY LD. AR. THEREFORE, THE IMPUGNED ORDER IS SET ASIDE AND THE MATTER IS RESTORED BACK TO THE FILE OF LD. CIT(A) FOR DE NOVO ADJUDICATION AFTER PROVIDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE ASS ESSEE, IN TURN, IS DIRECTED TO SUBSTANTIATE HIS STAND FAILING WHICH LD . CIT(A) SHALL BE AT LIBERTY TO DISPOSE-OFF THE SAME ON THE BASIS OF MATERIAL ON RECORD. 4. THE APPEAL STANDS ALLOWED FOR STATISTICAL PURPOS ES. ORDER PRONOUNCED IN THE OPEN COURT ON 16/05/2019. SD/- SD/- (SAKTIJIT DEY) (MANOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 16/05/2019 SR.PS:-JAISY VARGHESE 3 ! / COPY OF THE ORDER FORWARDED TO : 1. !% / THE APPELLANT 2. &'!% / THE RESPONDENT 3. ( ) / THE CIT(A) 4. / CIT CONCERNED 5. ( )&* , * , / DR, ITAT, MUMBAI 6. ) ,-. / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI