SONAL JAGDISH AGARWAL, MUMBAI V. ITO, 18(3)(3), MUMBAI

ITA 3876/MUM/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 6834 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 1 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-07-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 31-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJAY J SETHI
• Keywords: Principle of natural justice

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH SMC, MUMBAI , BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER . 3876 //20 19 (. . 2014-15 ) ITA NO.3876/MUM/2019 (A.Y.2014-15) SONAL JAGDISH AGARWAL 343A, BADAM WADI, ROOM NO. 13, 1 ST FLOOR, KALBADEVI ROAD, MUMBAI-400002. PAN: APEPA1792A ...... ' / APPELLANT VS. ITO 18(3)(3), 606, 6 TH FLOOR, EARNEST HOUSE, NARIMAN POINT, MUMBAI-400021. ..... (*/ RESPONDENT ' +/ APPELLANT BY : NONE (* +/ RESPONDENT BY : SH. SANJAY J. SETHI , / DATE OF HEARING : 26/07/2021 , / DATE OF PRONOUNCEMENT : 26/07/2021 / ORDER PER VIKAS AWASTHY, J.M: THIS APPEAL BY ASSESSEE IS DIRECTED AGAINST THE ORD ER OF COMMISSIONER OF INCOME TAX (APPEALS)-29, MUMBAI [HEREINAFTER REFERR ED TO AS THE CIT(A)] DATED 29.03.2019 FOR THE ASSESSMENT YEAR (AY) 2014- 15. 2 . 3876 //20 219 (. .2014-15 ) ITA NO.3876/MUM/2019 (A.Y.2014-15) 2. A PERUSAL OF THE IMPUGNED ORDER SHOWS THAT THE C IT(A) IN AN EX-PARTE PROCEEDINGS HAS DISMISSED THE APPEAL OF ASSESSEE. T HOUGH, THE CIT(A) HAS PASSED THE ORDER ON MERITS BUT THE FIRST APPELLATE PROCEEDINGS ARE NOT CONDUCTED IN HARMONY WITH THE PRINCIPLES OF NATURAL JUSTICE. A PERUSAL OF THE IMPUGNED ORDER REVEALS THAT THE NOTICE OF HEARING O F THE APPEAL WAS DULY SERVED ON THE ASSESSEE. ON THREE SUCCESSIVE OCCASIO NS, THE ASSESSEE FAILED TO APPEAR BEFORE THE CIT(A) AND FILED ADJOURNMENT LETT ERS AND ON ONE DATE OF HEARING THE ASSESSEE DID NOT RESPOND TO THE NOTICE. TAKING INTO CONSIDERATION ENTIRETY OF FACTS, I DEEM IT APPROPRIATE TO RESTORE THIS APPEAL BACK TO THE FILE OF CIT(A) FOR DENOVO ADJUDICATION AFTER AFFORDING REAS ONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE, IN ACCORDANCE WITH LAW. 3. THE ASSESSEE/APPELLANT IS DIRECTED TO APPEAR BEF ORE THE CIT(A) UPON SERVICE OF NOTICE AND CO-OPERATE IN THE FIRST APPEL LATE PROCEEDING. IN CASE, THE ASSESSEE WITHOUT ANY BONAFIDE REASON CAUSE DELAYS I N ADJUDICATION OF THE APPEAL OR FAILED TO APPEAR BEFORE THE CIT(A), THE C IT(A) SHALL BE AT LIBERTY TO PROCEED WITH THE APPEAL. THE IMPUGNED ORDER IS SET- ASIDE AND THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE WITH AF ORESAID DIRECTIONS. ORDER PRONOUNCED IN THE OPEN COURT ON MONDAY , THE 26 TH DAY OF JULY, 2021. SD/- (VIKAS AWASTHY) / JUDICIAL MEMBER / MUMBAI, 1/ DATED: 26/07/2021 SK, PS 3 . 3876 //20 219 (. .2014-15 ) ITA NO.3876/MUM/2019 (A.Y.2014-15) ( 2 ( 2 ( 2 ( 2 COPY OF THE ORDER FORWARDED TO : 1. ' / THE APPELLANT , 2. (* / THE RESPONDENT. 3. 3 ( )/ THE CIT(A)- 4. 3 CIT 5. ( , . . . , / DR, ITAT, MUMBAI 6. 7 / GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT. REGISTRAR) ITAT, MUMBAI