STAT DIAGNOSTIC SERVICES, MUMBAI V. ITO WD 13(3)(2), MUMBAI

ITA 3638/MUM/2011

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 92330 (ITAT-MUMBAI)
• Duration Of Justice: 3 year(s) 11 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-04-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Next Hearing Date: 15-04-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 05-05-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES E, MUMBAI , . . , , BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER, AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA NO.3638/MUM/2011 ASSESSMENT YEAR: 2007-08 M/S STAT DIAGNOSTIC SERVICES, B-116, KAILASH PLAZA, VALLABH BAUG LANE, GHATKOPAR (EAST), MUMBAI-400077 / VS. THE INCOME-TAX OFFICER, WARD NO.15-3-2 MUMBAI- ( '#$ % /ASSESSEE) ( & / REVENUE) P.A. NO. ABBFS8886Q '#$ % / ASSESSEE BY NONE & / REVENUE BY SMT. N. V. NADKARNI-DR ' & ( % ) / DATE OF HEARING 15/04/2015 ( % ) / DATE OF ORDER: 17/04/2015 / O R D E R PER JOGINDER SINGH (JUDICIAL MEMBER) THE ASSESSEE IS AGGRIEVED BY THE IMPUGNED ORDER DA TED 22/02/2011 OF THE LD. FIRST APPELLATE AUTHORITY, MU MBAI, BROADLY ON THE GROUND THAT NEITHER ANY SHOW CAUSE N OTICE M/S STAT DIAGNOSTIC SERVICES 2 NOR ANY REASONABLE OPPORTUNITY WAS GRANTED TO THE A SSESSEE BEFORE MAKING THE ADDITIONS AND FURTHER THE NOTICES ISSUED WERE LEGALLY NOT VALID AS THE NOTICE WAS ISSUED IN DIFFERENT NAME AND ALSO THE ASSESSMENT YEAR WAS KEPT BLANK AL ONG WITH UNSIGNED ANNEXURE. 2. WE NOTE THAT ON 05/03/2012, 14/06/2012, 20/03/2013 AND 17/09/2013 THE APPEAL WAS ADJOURNED AT THE REQUEST OF THE ASSESSEE. TODAY I.E. 15/04/2015 ALSO NOBODY WAS PRESENT FOR THE ASSESSEE NOR ANY APPLICA TION WAS MOVED. IT SEEMS THAT THE ASSESSEE HAS MERELY FILED THE APPEAL AND IS NOT INTERESTED TO PURSUE THE SAME, TH EREFORE, WE HAVE NO OPTION BUT TO PROCEED EX-PARTY QUA THE A SSESSEE AND TEND TO DISPOSE OFF THIS APPEAL ON THE BASIS O F MATERIAL AVAILABLE ON RECORD. THE LD. DR, SMT. N.V. NADKARN I, DEFENDED THE ADDITIONS MADE IN THE IMPUGNED ORDER A S WELL AS ASSESSMENT ORDER. 2.1. WE HAVE CONSIDERED THE SUBMISSIONS PUT FORTH BY LD. DR AND PERUSED THE MATERIAL AVAILABLE ON RECORD . THE FACTS, IN BRIEF, ARE THAT THE ASSESSEE IS ENGAGED I N THE BUSINESS OF TRADING OF DIAGNOSTIC KIT AND ALSO COMM ISSION AGENT, DECLARED INCOME OF RS.3,41,820/- IN ITS RETU RN. THE INCOME OF THE ASSESSEE WAS DETERMINED AT RS.39,09,0 39/- MAKING THE ADDITIONS AND DISALLOWING CLAIMED EXPENS ES. WE NOTE THAT EVEN BEFORE THE LD. COMMISSIONER OF INCOM E TAX (APPEALS), THE ASSESSEE TOOK THE PLEA THAT PROPER O PPORTUNITY WAS PROVIDED TO THE ASSESSEE. BEFORE US ALSO, THE G ROUND IS RAISED IS THAT NEITHER ANY SHOW CAUSE NOTICE WAS IS SUED NOR M/S STAT DIAGNOSTIC SERVICES 3 A REASONABLE OPPORTUNITY WAS PROVIDED TO THE ASSESS EE. IN THE NEXT GROUND, IT HAS BEEN CLAIMED BY THE ASSESSE E THAT THE NOTICE ISSUED WAS IN A WRONG NAME AND ASSESSMEN T YEAR WAS ALSO LEFT BLANK/UNSIGNED. WITHOUT GOING INTO MU CH DELIBERATION AND KEEPING THE PRINCIPLE OF NATURAL J USTICE, WE ARE OF THE VIEW, THAT NO PERSON SHOULD BE CONDEMNED UNHEARD, THEREFORE, WE REMAND THIS FILE TO THE FILE OF THE LD. ASSESSING OFFICER TO EXAMINE THE CLAIM OF THE ASSES SEE AND DECIDE AFRESH. THE ASSESSEE BE GIVEN OPPORTUNITY O F BEING HEARD WITH FURTHER LIBERTY TO FURNISH EVIDENCE, IF ANY, IN SUPPORT OF ITS CLAIM. KEEPING IN VIEW, THE CALLOUS APPROACH OF THE ASSESSEE ALSO, WE DIRECT THAT THE ASSESSEE S HALL APPROACH THE OF THE LD. ASSESSING OFFICER WITHIN FI FTEEN DAYS FROM THE RECEIPT OF THIS ORDER AND THE ASSESSING OF FICER SHALL HEARD THE ASSESSEE ON A MUTUALLY AGREED DATE. IF T HE ASSESSEE DOES NOT APPEAR BEFORE THE LD. ASSESSING O FFICER WITHIN THE AFOREMENTIONED PERIOD, HE IS FREE TO DEC IDE THE APPEAL ON THE BASIS OF MATERIAL AVAILABLE ON RECORD . THUS, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL P URPOSES ONLY. FINALLY, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES ONLY. THIS ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF LD. DR, AT THE CONCLUSION OF HEARING ON 15/04/2015. SD/- SD/- ( B.R.BASKARAN ) (JOGINDER SINGH) '# / ACCOUNTANT MEMBER $# / JUDICIAL MEMBER ' MUMBAI; * DATED : 17/04/2015 M/S STAT DIAGNOSTIC SERVICES 4 F{X~{T? P.S/. . . %$&'()(*& / COPY OF THE ORDER FORWARDED TO : 1. +,-. / THE APPELLANT 2. /0-. / THE RESPONDENT. 3. ' 1% ( +, ) / THE CIT, MUMBAI. P4. ' 1% / CIT(A)- , MUMBAI 5. 3& /%' , +,) +' 4 , ' / DR, ITAT, MUMBAI 6. 5# 6 / GUARD FILE. / BY ORDER, 03,% /% //TRUE COPY// / (DY./ASSTT. REGISTRAR) , ' / ITAT, MUMBAI