NEO POWER ELECRONICS & PORJECTS P. LTD, MUMBAI V. ITO 15(2)(2), MUMBAI

ITA 3713/MUM/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 2892 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 5 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 22-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHAITANYA S ANJARIA LD
• Assessee Lawyers: D C JAIN LD
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 143(3)

Judgement Text

ITA.NO.3713/MUM/2017 NEO POWER ELECTRONICS & PROJECTS PVT.LTD. ASSESSMENT YEAR 2012-13 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.3713/MUM/2017 ( / ASSESSMENT YEAR: 2012-13) NEO POWER ELECTRONICS & PROJECTS PRIVATE LIMITED C/O D.C.JAIN & CO. 75, BOMBAY MUTUAL BUILDING 293, DR. D.N. ROAD, FORT MUMBAI-400 001 / VS. INCOME TAX O FFICER - 15(2)(2) AAYKAR BHAVAN, M.K. ROAD GROUND FLOOR MUMBAI-400 020 ./ ./PAN/GIR NO. AAACN-1452-E ( ! /APPELLANT ) : ( '#! / RESPONDENT ) ASSESSEE BY : D.C.JAIN, LD. AR REVENUE BY : CHAITANYA S. ANJARIA, LD. DR / DATE OF HEARING : 15/10/2018 / 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] 2012-13 CONTEST THE ORDER OF THE LD. COMMISSIONER OF INCOME -TAX (APPEALS)-24 [CIT(A)], MUMBAI, APPEAL NO.CIT(A)-24/ITO-15(2)(2)/IT-79/2015-16 DATED 03/02/2017 ON VARIOUS GROUNDS OF APPEAL, ONE OF WHICH IS VIOLATION ITA.NO.3713/MUM/2017 NEO POWER ELECTRONICS & PROJECTS PVT.LTD. ASSESSMENT YEAR 2012-13 2 OF PRINCIPAL OF NATURAL JUSTICE IN VIEW OF THE FACT THAT THE ASSESSEE COULD NOT BE REPRESENTED BEFORE FIRST APPELLATE AUTHORITY . THE ASSESSMENT FOR IMPUGNED AY WAS FRAMED BY LD. INCOME TAX OFFICER-15(2)(2), MUMBAI [AO] U/S 143(3) ON 27/03/2015 WHEREIN THE INCOME OF THE ASSESSEE WAS ASSESSED AT RS.50.37 LACS UNDER NORMAL PROVISIONS A FTER CERTAIN ADDITIONS / DISALLOWANCES AS AGAINST NIL RETURN E-FILED BY THE ASSESSEE ON 29/09/2012. 2. AGGRIEVED, THE ASSESSEE CONTESTED THE SAME WITHO UT ANY SUCCESS BEFORE LD. CIT(A) VIDE IMPUGNED ORDER DATED 03/02/2 017 WHEREIN THE ASSESSEE FAILED TO MAKE ANY REPRESENTATION AND THE APPEAL WAS DECIDED EX-PARTE QUA THE ASSESSEE. AGGRIEVED, THE ASSESSEE IS IN FURTHE R APPEAL BEFORE US. 3. THE LD. AUTHORIZED REPRESENTATIVE [AR] FOR ASSES SEE, SHRI D.C.JAIN , PLEADED FOR ANOTHER OPPORTUNITY OF BEING HEARD. O UR ATTENTION HAS BEEN DRAWN TO THE APPLICATION DATED 04/04/2017 FILED BEFORE LD. FIRST APPELLATE AUTHORITY TO RECALL THE EX-PARTE ORDER. PER CONTRA LD. DEPARTMENTAL REPRESENTATIVE [DR] SUBMITTED THAT THE ASSESSEE REMAINED NEGLIGENT IN PURSUING THE APPEAL AND THERE FORE THE SAME HAS RIGHTLY BEEN DECIDED EX-PARTE . 4. UPON CAREFUL CONSIDERATION, ALTHOUGH WE FIND THA T THE ASSESSEE HAS REMAINED NEGLIGENT IN ATTENDING HEARING BEFORE FIRS T APPELLATE AUTHORITY, HOWEVER, KEEPING IN VIEW THE PRINCIPLE OF NATURAL J USTICE, WE DEEM IT FIT TO PROVIDE ANOTHER OPPORTUNITY TO THE ASSESSEE TO REPR ESENT HIS CASE BEFORE LD. FIRST APPELLATE AUTHORITY. THEREFORE, THE MATTE R STAND REMITTED BACK TO THE FILE OF LD. CIT(A) FOR RE-ADJUDICATION AFTER PR OVIDING ADEQUATE ITA.NO.3713/MUM/2017 NEO POWER ELECTRONICS & PROJECTS PVT.LTD. ASSESSMENT YEAR 2012-13 3 OPPORTUNITY TO THE ASSESSEE, WHO IN TURN, IS DIRECT ED TO SUBSTANTIATE HIS CLAIM FORTHWITH. 5. RESULTANTLY, THE APPEAL STANDS ALLOWED FOR STATI STICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 2 ND NOVEMBER, 2018. SD/- SD/- (MAHAVIR SINGH) ( MANOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 02/11/2018 SR.PS:-THIRUMALESH/JV, SR.PS ! / 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