HORIZON DREAM HOMES PVT. LTD., Mumbai V. ACIT 12(2)(2), Mumbai

ITA 4028/MUM/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0052 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-12-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2011-2012
• Appeal Filed On: 06-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A MOHAN LD
• Assessee Lawyers: NITIN FURIA LD
• Section: 201; 13; 12

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL H BENCH, MUMBAI , , BEFORE HONBLE SHRI C.N. PRASAD , JM AND HONBL E SHRI MANOJ KUMAR AGGARWAL, AM (HEARING THROUGH VIDEO CONFERENCING MODE) ./ I.T.A. NO . 4 028 / MUM/ 2019 ( / ASSESSMENT YEAR S : 201 1 - 12 ) HORIZON DREAM HOMES PVT. LTD. A - 1003, HORIZON HOMES LIBERTY GARDEN, CROSS ROADNO.3 MALAD (W), MUM BAI 400064 / VS. A CIT - 1 2 (2 ) (2) AAYKAR BHAWAN, M.K.ROAD MUMBAI - 400020 ./ ./ PAN/GIR NO. A ACCH - 2442 - L ( / APPELLANT ) : ( / RESPONDENT ) ASSESSEE BY : SHRI NITIN FURIA - LD. AR REVENUE BY : SHRI A.MOHAN - LD. CIT - DR / DATE OF HEARING : 2 9 /12/2020 / DATE OF PRONOUNCEMENT : 29 /12/2020 / O R D E R MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. AFORESAID APPEAL BY ASSESSEE F OR ASSESSMENT YEAR 2011 - 1 2 CONTEST THE ORDER OF LEARNED FIRS T APPELLATE AUTHORITY ON CERTAIN GROUNDS OF APPEAL. 2. THE REGISTRY HAS NOTED A DELAY OF 13 DAYS IN FILING OF THE APPEAL, THE CONDONATION OF WHICH HAS BEEN SOUGHT BY THE ASSESSEE VIDE COND ONATION PETITION DATED 05/11/2020 AS SUPPORTED BY THE AFFIDAVIT OF AS SESSEE S DIRECTOR. I T HAS, INTER - ALIA, BEEN SUBMITTED THAT ASSESSEE WAS IN THE PROCESS OF RECTIFICATION PROCEEDINGS OF THE 2 IMPUGNED ORDER. THE LD. CIT - DR OPPOSED THE CONDONATION OF DELAY. HOWEVER, GOING BY THE CONDONATION PETITION AS WELL AS SUBMISSIONS, W E ARE INCLINED TO CONDONE THE DELAY AND ADMIT THE APPEAL. 3. THE LD. AR HAS SUBMITTED THAT THE ASSESSEES APPEAL HAS BEEN DISMISSED BY LEARNED CIT(A) MERELY ON TECHNICAL GROUND BY OBSERVING THAT FORM NO.35 HAS BEEN NOT VERIFIED EITHER BY MANAGING DIRECTOR OR BY ANY OTHER DIRECTOR, AS REQUIRED BY LAW. THE LD. AR DREW ATTENTION TO FORM NO.35 TO SUBMIT THAT THE FORM WAS DIGITALLY SIGNED BY ONE OF THE DIRECTOR SINCE THE ASSESSEE DID NOT HAVE ANY MANAGING DIRECTOR. THE SAME WAS IN ACCORDANCE WITH THE REQUIREMENT OF LAW. THE ASSESSEE OBJECTED TO DISMISSAL OF APPEAL VIDE LETTER DATED 22/05/2019 . FURTHER, THE SYSTEM DID NOT ALLOW FRESH FILING OF APPEAL WHICH WAS BROUGHT TO THE NOTICE OF LD. CIT(A) VIDE LETTERS DATED 19/06/2019, 08/07/2019 AS WELL AS 16/08/2019. HOW EVER, NO OPPORTUNITY OF HEARING WAS GIVEN TO THE ASSESSEE AND THE APPEAL WAS DISMISSED MERELY ON TECHNICAL GROUNDS. 4. UPON CAREFUL CONSIDERATION OF MATERIAL ON RECORD, WE CONCUR WITH THE SUBMISSIONS MADE BY LD. AR BEFORE US. IT IS EVIDENT THAT FORM NO. 35 WAS DIGITALLY SIGNED AS PER THE REQUIREMENT OF LAW. THE LD. CIT(A) WAS NOT JUSTIFIED IN REJECTING THE APPEAL MERELY ON TECHNICAL GROUND WITHOUT AFFORDING OPPORTUNITY OF HEARING TO THE ASSESSEE. ACCORDINGLY, WE DIRECT LD. CIT(A) TO ADMIT THE ASSESSEES APP EAL AND ADJUDICATE THE SAME ON MERITS AFTER AFFORDING DUE OPPORTUNITY OF HEARING TO THE ASSESSEE. 3 5. THE APPEAL STANDS ALLOWED FOR STATISTICAL PURPOSES. O RDER PR ONOUNCED ON 2 9 TH DECEMBER, 2020. SD/ - SD/ - ( C.N.PR ASAD ) (MANOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 2 9 / 12/2020 S R.PS , SUDIP SARKAR / COPY OF THE ORDER FORWARDED TO : 1. / THE AP PELLANT 2. / THE RESPONDENT 3. ( ) / THE CIT(A) 4. / CIT CONCERNED 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE / BY ORDER, / (DY./ASSTT.REGIS TRAR) , / ITAT, MUMBAI .