PRAMA INSTRUMENTS P. LTD, MUMBAI V. DCIT 9(2), MUMBAI

ITA 3886/MUM/2015

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 1628 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 5 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2016
• Appeal Filed By: Assessee
• Bench Allotted: Not Allotted
• Assessment Year: 2010-2011
• Appeal Filed On: 23-06-2015
• Court: TRIBUNAL
• Assessee Lawyers: S L JAIN MS MAHUA SARKARDR
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 143(3)

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, C MUMBAI , , , BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER, AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA NO.3886/MUM/2015 ASSESSMENT YEAR: 2010-11 M/S PRAMA INSTRUMENTS PVT LTD. 21, PRAMA HOUSE, CAMA INDSTRIAL ESTATE, WALBHAT ROAD, GOREGAON(E), MUMBAI-400063 / VS. DCIT-9(2), ROOM NO.218, 2 ND FLOOR, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI-400020 ( ! ' /ASSESSEE) ( # / REVENUE) PAN. NO. AAACP6136F #$ % ' & / DATE OF HEARING : 28/11/2016 % ' & / DATE OF ORDER: 02/12/2016 / O R D E R PER JOGINDER SINGH (JUDICIAL MEMBER) THE ASSESSEE IS AGGRIEVED BY THE IMPUGNED ORDER DAT ED 16/03/2015 OF THE LD. FIRST APPELLATE AUTHORITY, MU MBAI, ! ' ! / ASSESSEE BY SHRI S.L. JAIN # ! / REVENUE BY MS. MAHUA SARKAR-DR ITA NO. 3886/MUM/2015 M/S PRAMA INSTRUMENTS PVT. LTD. 2 ON THE GROUND THAT THE ASSESSMENT WAS COMPLETED U/S 143(3) OF THE ACT IN A HASTY MANNER, WITHOUT CONSID ERING THE SUBMISSION OF THE ASSESSEE ON THE APPOINTED DATE. 2. DURING HEARING, THE LD. COUNSEL FOR THE ASSESSE E, SHRI S.L. JAIN, INVITED OUR ATTENTION TO THE REMARK S MADE BY THE ASSESSING OFFICER, ON THE SUBMISSIONS OF THE AS SESSEE, WHICH WERE FILED AT 4.45 PM ON THE APPOINTED DATE I .E. 28/02/2013. ON THE OTHER HAND, THE LD. DR, MS. MAH UA SARKAR, DEFENDED THE ADDITION BY CONTENDING THAT TH E ASSESSEE DID NOT ATTEND THE ASSESSMENT PROCEEDINGS IN TIME AND FILED THE WRITTEN SUBMISSION AT 4.45 PM, BY THE TIME, THE ASSESSMENT HAD ALREADY BEEN PASSED. 2.1. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. THE FACTS , IN BRIEF, ARE THAT THE ASSESSEE IS ENGAGED IN THE BUSINESS OF MANUFACTURING AND RESELLING OF LABORATORY EQUIPMENT DECLARED INCOME OF RS.1,03,41,492/- IN ITS RETURN F ILED ON 30/09/2010. WHILE FRAMING THE ASSESSMENT, THE LD. ASSESSING OFFICER DISALLOWED THE PURCHASES MADE BY THE ASSESSEE FROM EIGHT ENTITIES PARTIES. THE AUTHORIZE D REPRESENTATIVE OF THE ASSESSEE REACHED TO THE OFFIC E OF THE ASSESSING OFFICER AT 4.45 PM ON THE APPOINTED DATE I.E. 28/02/2013 AND BY THE TIME THE ASSESSMENT ORDER HAD ALREADY BEEN PASSED, THUS, WITHOUT GOING INTO MUCH DELIBERATION/MERITS OF THE CASE, WE ARE OF THE VIEW THAT NO PERSON SHOULD BE CONDEMNED UNHEARD. IT MAY OR MAY N OT BE A CASE OF ADDITION BUT THE FOREMOST REQUIREMENT IS THAT THE PERSON SHOULD BE HEARD BEFORE ANY DECISION IS TAKEN . THE ITA NO. 3886/MUM/2015 M/S PRAMA INSTRUMENTS PVT. LTD. 3 ASSESSEE WAS ASKED TO APPEAR BEFORE THE ASSESSING O FFICER 28/02/2013. THOUGH, THE ASSESSEE REACHED IN THE OF FICE OF THE ASSESSING OFFICER LATE BUT AT THE SAME TIME AT LEAST THE ASSESSING OFFICER WAS EXPECTED TO WAIT FOR ONE DAY. THE ASSESSMENT ORDER IS IN FOUR PAGES AND POSSIBLY WAS PASSED IN THE MORNING ITSELF AND AT LEAST BEFORE 4.45 PM. CONSIDERING THE TOTALITY OF FACTS, THE PRINCIPLE OF NATURAL JUSTICE, WE REMAND THIS APPEAL TO THE FILE OF THE L D. ASSESSING OFFICER TO FRAME THE ASSESSMENT AFRESH IN ACCORDANC E WITH LAW, FOR WHICH DUE OPPORTUNITY OF BEING HEARD BE PR OVIDED TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO APPR OACH THE OFFICE OF THE LD. ASSESSING OFFICER WITHIN ONE MONT H FROM RECEIPT OF THIS ORDER AND SHALL COOPERATE IN EARLY DISPOSAL OF THE APPEAL. THE ASSESSEE IS DIRECTED TO FURNISH NEC ESSARY EVIDENCE, IF ANY, IN SUPPORT OF ITS CLAIM, THUS, TH E APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES ON LY. FINALLY, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES ONLY. THIS ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF THE LD. REPRESENTATIVES FROM BOTH SIDES AT THE CONCLUSION OF THE HEARING ON 28/11/2016. SD/- SD/- ( RAJESH KUMAR ) (JOGINDER SINGH) '!# / ACCOUNTANT MEMBER $!# /JUDICIAL MEMBER $ MUMBAI; ( DATED : 02/12/2016 F{X~{T? P.S / /. .. %$&'()(*& / COPY OF THE ORDER FORWARDED TO : 1. *+,- / THE APPELLANT (RESPECTIVE ASSESSEE) 2. ./,- / THE RESPONDENT. ITA NO. 3886/MUM/2015 M/S PRAMA INSTRUMENTS PVT. LTD. 4 3. 0 0 1' ( *+ ) / THE CIT, MUMBAI. 4. 0 0 1' / CIT(A)- , MUMBAI, 5. 3#4 .' , 0 *+& * 5 , $ / DR, ITAT, MUMBAI 6. 6 7$ / GUARD FILE. ! / BY ORDER, /3+' .' //TRUE COPY// /! (DY./ASSTT. REGISTRAR) , $ / ITAT, MUMBAI