CARLTON BUILDER AND ENGINEERS P.LTD, MUMBAI V. ITO 2(1)(2), MUMBAI

ITA 3860/MUM/2013

• Counselvise Citation: 386019914 RSA 2013
• Duration Of Justice: 9 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-03-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 13-02-2014
• Assessment Year: 2007-2008
• Appeal Filed On: 15-05-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B P K
• Assessee Lawyers: K R LAKSHMI NARAYANAN
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL 'SMC' BENCH, MUMBAI BEFORE SHRI D. MANMOHAN, VICE PRESIDENT ITA NO. 3860/MUM/2013 (ASSESSMENT YEAR: 2007-08) M/S. CARLTON BUILDER AND INCOME TAX OFFICER - 2(1) (2) ENGINEERS PRIVATE LTD. ROOM NO. 543, AAYAKAR BHAVAN MACHINARY HOUSE, 11-B, BARUCHA VS. M.K. ROAD, MUMBAI 400020 MARG, KALAGODA, MUMBAI 400001 PAN - AAACC8447J APPELLANT RESPONDENT APPELLANT BY: SHRI K.R. LAKSHMI NARAYANAN RESPONDENT BY: SHRI B.P.K. PANDA DATE OF HEARING: 13.03.2014 DATE OF PRONOUNCEMENT: 13.03.2014 O R D E R PER D. MANMOHAN, V.P. THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A)-4, MUMBAI AND IT PERTAINS TO A.Y. 2007-08. 2. THE CASE OF THE ASSESSEE BEFORE THE TRIBUNAL IS THA T THE ASSESSEE WAS NOT GIVEN PROPER OPPORTUNITY OF BEING HEARD. AT THE TIM E OF HEARING THE LEARNED COUNSEL FOR THE ASSESSEE ADVERTED THE ATTENTION OF THE BENCH TO THE ORDER PASSED BY THE CIT(A) TO SUBMIT THAT THE APPEAL WAS FIXED ONLY ONCE, I.E. ON 14.12.2012 AND A NOTICE WAS SENT TO THE ASSESSEE AT THE ADDRESS MENTIONED IN FORM NO. 35 WHICH WAS RETURNED WITH THE POSTAL REMA RKS LEFT. SINCE NONE APPEARED, THE LEARNED CIT(A) DISPOSED OF THE APPEAL WITHOUT GIVING FURTHER OPPORTUNITY OVERLOOKING THE FACT THAT THE ASSESSEE S CURRENT ADDRESS WAS CHANGED AND, IN FACT, FROM TIME TO TIME THE ASSESSE E APPEARED BEFORE THE AO WHEREIN THE CURRENT ADDRESS, I.E. 11-B, BARUCHA MAR G, KALAGODA WAS MENTIONED. IN SUPPORT OF THE SAME SMT. CELINE MATHE W, DIRECTOR OF THE ASSESSEE COMPANY FILED AN AFFIDAVIT WHEREIN IT WAS STATED THAT AT THE POINT OF TIME THE APPEAL WAS FILED THE ASSESSEE COMPANY MAIN TAINED THE OLD ADDRESS, I.E. WORLD TRADE CENTRE, CUFFE PARADE, MUMBAI BUT S UBSEQUENT THERETO THE OFFICE WAS SHIFTED TO THE NEW ADDRESS AT KALA GHODA WHICH WAS DULY INTIMATED ITA NO. 3860/MUM/2013 M/S. CARLTON BUILDER AND ENGINEERS P. LTD. 2 TO THE AO BUT THE SAME COULD NOT BE INFORMED TO THE CIT(A), WHICH WAS NOT INTENTIONAL. THE LEARNED COUNSEL FOR THE ASSESSEE S UBMITTED THAT IN THE INTEREST OF NATURAL JUSTICE ASSESSEE SHOULD BE GIVEN ONE MOR E OPPORTUNITY OF BEING HEARD, SINCE THE CORRECT ADDRESS WAS NOT BROUGHT ON RECORD. 3. THE LEARNED D.R. SUBMITTED THAT THE ASSESSEE SHOULD HAVE IMMEDIATELY INFORMED THE LEARNED CIT(A) ALSO ABOUT THE NEW ADDRESS BUT HE DID NOT RAISE ANY SERIOUS OBJECTION WITH REGARD TO THE PLEA OF THE ASSESSEE THAT NON-COMMUNICATION OF CHANGE OF ADDRESS IS NOT INTENTIONAL. 4. HAVING REGARD TO THE CIRCUMSTANCES OF THE CASE I AM OF THE VIEW THAT IN THE INTEREST OF NATURAL JUSTICE THE MATTER DESERVES TO BE SET ASIDE TO THE FILE OF THE CIT(A) WHO IS DIRECTED TO RECONSIDER THE MATTER AFRESH, IN ACCORDANCE WITH LAW, AFTER GIVING THE ASSESSEE A REASONABLE OPPORTU NITY OF BEING HEARD BY SENDING NOTICE AT THE NEW ADDRESS. AS PRONOUNCED IN THE OPEN COURT, THE ORDER PASSED BY THE CIT(A) IS SET ASIDE FOR REHEARING ON MERITS AND HENCE IT IS NOT NECESSARY TO CONSIDER THE OTHER GROUNDS URGED BEFOR E THIS TRIBUNAL ON MERITS. 5. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS TREA TED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 13 TH MARCH, 2014. SD/- (D. MANMOHAN) VICE PRESIDENT MUMBAI, DATED: 13 TH MARCH, 2014 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4, MUMBAI 4. THE CIT 2, MUMBAI CITY 5. THE DR, SMC BENCH, ITAT, MUMBAI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI N.P.