SA COMPUTER WORLD SOLUTIONS PVT. LTD., MUMBAI V. ITO 13(2)(1), MUMBAI

ITA 3651/MUM/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 8329 (ITAT-MUMBAI)
• Duration Of Justice: 10 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 25-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 68

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH SMC , MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER ITA NO. 3651 /MUM/201 8 (A.Y: 2013 - 14) M/S. SA COMPUTER WORLD SOLUTIONS PVT. LTD., GALA NO. 12, 1 ST FLOOR, SHAMROZ IND. ESTATE , OPP MOVIE STAR CINEMA, RAM MANDIR ROAD, GOREGAON (W) 400 104 PAN: AAPCS 7280 Q V. I.T.O 13(2)(1) AAYAKAR BHAVAN, M.K. ROAD, MUMBAI - 400 020 (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI ISWAR RATHI DEPARTMENT BY : SHRI KAILASH KANOJIYA DATE OF HEARING : 11.02.2019 DATE OF PRONOUNCEMENT : 29 .03 .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 COMMI SSIONER OF INCOME TAX (APPEALS) 21, MUMBAI [HEREINAFTER IN SHORT LD.CIT(A)] DATED 16.06.2017 FOR THE A.Y. 2013 - 14. 2. ASSESSEE CHALLENGED THE ORDER OF THE LD.CIT(A) IN CONFIRMING THE ADDITION MADE U/S. 68 AND ALSO PASSING THE ORDER BY THE LD.CIT(A) EXPARTE WITHOUT PROVIDING REASONABL E OPPORTUNITY TO THE ASSESSEE. 2 ITA NO.3651/MUM/2018 (A.Y: 2013 - 14) M/S. SA COMPUTER WORLD SOLUTIONS PVT. LTD., 3. LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE FILED APPEAL ON 20.03.2016 AND APPEAL W A S FIXED FOR HEARING FOR THE FIRST TIME ON 20.04.2017 ON WHICH DATE LD. AR TOOK TIME AND THE CASE WAS FIXED FOR HEARING ON 05.05.2017. ASSESSEE COULD NOT APPEAR ON 05.05.2017 BUT LETTER WAS FILED ON 08.05.2017 SEEKING FURTHER TIME AS HE COULD NOT APPEAR SINCE HE WAS OUT OF MUMBAI DURING MAY. THE APPEAL WAS RE - FIXED FOR HEARING ON 07.06.2017 ON WHICH DATE REQUEST FOR ADJOURNMENT WAS MADE BY THE ASSESSEE WHICH WAS REJEC TED BY THE LD.CIT(A) AND PASSED EXPARTE ORDER CONFIRMING THE ADDITION MADE U/S. 68 OF T HE ACT BY THE ASSESSING OFFICER . THEREFORE, IT IS PRAYED THAT THE MATTER MAY BE RESTORED TO THE FILE OF THE LD.CIT(A) FOR GIVING ONE MOR E OPPORTUNITY TO THE ASSESSEE. 4. LD. DR LEFT TO THE DISCRETION OF THE BENCH. 5. ON HEARING BOTH THE SIDES AND PERUSING THE ORDER OF THE LD.CIT(A), I AM OF THE VIEW THAT T HE LD.CIT(A) SHOULD HAVE GIVEN ONE MORE OPPORTUNITY TO THE ASSESSEE TO PROSECUTE THE APPEAL BEFORE HI M. AT THE SAME TIME ASSESSE E ALSO SHOULD HAVE COOPERATED WITH THE PROCEEDINGS BEFORE THE LD.CIT(A) WITHOUT TAKING UNNECESSARY ADJUSTMENTS. THUS, T HE ASSESSEE IS DIRECTED TO COOPERATE WITH THE PROCEEDINGS BEFORE THE LD.CIT(A) WITHOUT TAKING UNNECESSARY ADJOURNMENTS . WITH THESE OBSERVATION S, THIS APPEAL IS RESTORED TO THE FILE OF THE LD.CIT(A) FOR D ENOVO 3 ITA NO.3651/MUM/2018 (A.Y: 2013 - 14) M/S. SA COMPUTER WORLD SOLUTIONS PVT. LTD., ADJUDICATION IN ACCORDANCE WITH LAW, AFTER PROVIDING ADEQUATE OPPORTUNITY O F BEING HEARD TO THE ASSESSEE. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS A LLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON THE 29 TH MARCH , 2019 SD / - (C.N. PRASAD) JUDICIAL MEMBER MUMBAI / DATED 29 / 0 3 / 201 9 GIRIDHAR , S R. 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