PARADIGM PROPERTIES, MUMBAI V. ACIT ,WD -24(3), MUMBAI

ITA 3438/MUM/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 8350 (ITAT-MUMBAI)
• Duration Of Justice: 10 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 21-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B B RAJENDRA PRASAD

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH SMC , MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI RAJESH KUMAR, HON'BLE ACCOUNTANT MEMBER ITA NO. 3438 /MUM/201 8 (A.Y: 2012 - 13) M/S. P ARADIGM PROPERTIES 22 - A, KARTIK COMPLEX, LINK ROAD ANDHERI (WEST), MUMBAI 400 059 PAN: AAJFP 6143 N V. ASST. COMMISSIONER OF INCOME - TAX WARD 24(3) PIRAMAL CHAMBERS , 6 TH FLOOR, LALBAUG, PAREL, MUMBAI 400 012 (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SHRI B.B. RAJENDRA PRASAD DATE OF HEARING : 26.03.2019 DATE OF PRONOUNCEMENT : 05 .04 .2019 O R D E R PER C. N. PRASAD (JM) 1. THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LEARNED COMMISS IONER OF INCOME TAX (APPEALS) 36 , MUMBAI [HEREINAFTER IN SHORT LD.CIT(A)] DATED 20.03.2018 FOR THE ASSESSMENT YEAR 2012 - 13. 2. IN SPITE OF ISSUE OF NOTICE NONE APPEARED ON BEHALF OF ASSESSEE NOR ANY ADJOURNMENT WAS SOUGHT . THUS, WE PROCEED TO DISPOSE OFF THIS APPEAL ON HEARING THE LD.DR. 2 ITA NO. 3438/MUM/2018 (A.Y: 2012 - 13) M/S. PARADIGM PROPERTIES 3. ON HEARING LD. DR AND ON PERUSAL OF THE ORDER OF THE LD.CIT(A) , WE FIND THAT ONE MORE OPPORTUNITY SHOULD HAVE BEEN GIVEN TO THE ASSESSEE TO PROSECUTE THE APPEAL. WE HAVE ALSO OBSERVE D THAT THE ASSE SSEE SHOULD HAVE COOPERATED IN THE PROCEEDINGS BEFORE THE LD.CIT(A) WITHOUT REMAINING ABSENT AND ATTENDED THE PROCEEDINGS. THUS, THE ASSESSEE IS NOW DIRECTED TO COOPERATE WITH THE PROCEEDINGS BEFORE THE LD.CIT(A) WITHOUT FAIL . WITH THESE OBSERVATIONS THI S APPEAL IS RESTORED TO THE FILE OF THE LD.CIT(A) FOR D ENOVO ADJUDICATION AFTER PROVIDING ADEQUATE OPPORTUNITY O F BEING HEARD TO THE ASSESSEE. WE ORDER ACCORDINGLY. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON THE 05 TH APRIL , 2019 SD/ - SD/ - (RAJESH KUMAR) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI / DATED 05 / 0 4 / 2019 GIRIDHAR, SR.PS COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY// BY ORDER (ASSTT. REGISTRAR) ITAT, MUM