AIR INDIA CHARTERS LTD, MUMBAI V. ITO (TDS) 1(1)), MUMBAI

ITA 4164/MUM/2014

• Counselvise Citation: [2015] 134 COUNSELVISE.COM (IT) 2213 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-12-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 06-06-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: IMPUGNED S DA TED A Y
• Assessee Lawyers: PA SSING AN EXPARTE
• Keywords: Opportunity of being heard; Reasonable cause

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES A, MUMBAI , , , BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER, AND SHRI SANJAY ARORA, ACCOUNTANT MEMBER ITA NOS.4164 TO 4166/MUM/2014 ASSESSMENT YEARS: 2008-09 TO 2010-11 AIR INDIA CHARTERS LTD. OLD AIRPORT, KALINA, SANTACRUZ (E), MUMBAI-400029 / VS. ITO(TDS)-1(1), MUMBAI ( !' # /ASSESSEE) ( $ / REVENUE) PA N. NO. AABCA0522B % $& ' # ( / DATE OF HEARING : 08/12/2015 ' # ( / DATE OF ORDER: 08/12/2015 / O R D E R PER BENCH THE ASSESSEE IS AGGRIEVED BY THE IMPUGNED ORDERS DA TED 11/02/2014 (A.Y. 2008-09) AND 06/03/2014 (A.Y. 2009 -10 & 2010-11) RESPECTIVELY OF THE LD. FIRST APPELLATE AU THORITY, MUMBAI, DISMISSING THE APPEAL OF THE ASSESSEE BY PA SSING AN EX-PARTE ORDER, WITHOUT PROVIDING PROPER OPPORTUNIT Y OF BEING HEARD, WHICH IS VIOLATION OF PRINCIPLE OF NATURAL J USTICE. !' # ! / ASSESSEE BY SHRI R.J. SHUKLA $ ! / REVENUE BY SHRI ASGHAR ZAIN AIR INDIA CHARTERS LTD. ITA NO.4164 TO 4166/MUM/2014 2 2. DURING HEARING OF THESE APPEALS, SHRI, R.J. SHU KLA, LD. COUNSEL FOR THE ASSESSEE APPEARED AND ADVANCED ARGUMENTS, WHICH ARE IDENTICAL TO THE GROUND RAISED BY FURTHER SUBMITTING THAT THE ACTUALLY TAX HAS BEEN DEDUCTED BY THE ASSESSEE AND EITHER THERE IS A MISTAKE IN PUNCHING OR DUE TO THE FAULT OF THE NEW EMPLOYEE. THIS FACTUAL MATRIX WAS NOT CONTROVERTED BY THE REVENUE WITH THE HELP OF ANY PO SITIVE MATERIAL. THE LD. DR, SHRI ASGHAR ZAIN, THOUGH DEFE NDED THE CONCLUSION ARRIVED AT IN THE IMPUGNED ORDERS. 2.1. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE FIND T HAT THERE IS A DELAY OF 27 AND 3 DAYS RESPECTIVELY IN FILING THE APPEAL BEFORE THIS TRIBUNAL FOR WHICH CONDONATION APPLICATION HAS BEEN FILED BY THE ASSESSEE. WE HAVE PERUSED THE RECORD AND ARE SATISFIED THAT THERE WAS A REASONABLE CAUSE OF DELAY, THEREFO RE, DELAY IS CONDONED. 2.2. SO FAR AS, THE MERITS OF THE APPEAL ARE CONCE RNED, WE NOTE THAT THE ASSESSEE COULD NOT ATTEND ON 02/09 /2013 AND ADJOURNMENT WAS SOUGHT, HOWEVER, ON LATER DATES NONE ATTENDED AND THUS AN EX-PARTE ORDER WERE PASSED. WI THOUT GOING INTO MUCH DELIBERATION AND THE CLAIMED OF THE ASSESSEE THAT TAX WAS DEDUCTED, THEREFORE, WE ARE OF THE VIE W THAT NO PERSON SHOULD BE CONDEMNED UNHEARD, THEREFORE, BY T AKING A LENIENT VIEW, WE REMAND ALL THESE APPEALS TO THE FI LE OF THE LD. ASSESSING OFFICER TO EXAMINE THE CLAIM OF THE ASSES SEE AND DECIDE AFRESH IN ACCORDANCE WITH LAW. THE ASSESSEE BE GIVEN AIR INDIA CHARTERS LTD. ITA NO.4164 TO 4166/MUM/2014 3 OPPORTUNITY OF BEING HEARD WITH FURTHER LIBERTY TO FURNISH EVIDENCE, IF ANY, IN SUPPORT OF ITS CLAIM, THUS, AL L THESE APPEALS ARE ALLOWED FOR STATISTICAL PURPOSES ONLY. FINALLY, ALL THE APPEALS OF THE ASSESSEE ARE ALLOWE D FOR STATISTICAL PURPOSES ONLY. THIS ORDER WAS PRONOUNCED IN THE OPEN COURT IN T HE PRESENCE OF THE LD. REPRESENTATIVE FROM BOTH SIDES AT THE CONCLUSION OF THE HEARING ON 08/12/2015 SD/- SD/- ( SANJAY ARORA ) (JOGINDER SINGH) '!# / ACCOUNTANT MEMBER $!# /JUDICIAL MEMBER % & MUMBAI; * DATED : 08/12/2015 F{X~{T? P.S/. . . %$&'()(*& / COPY OF THE ORDER FORWARDED TO : 1. ,-. / THE APPELLANT 2. /0-. / THE RESPONDENT. 3. 1 1 % 2# ( , ) / THE CIT, MUMBAI. 4. 1 1 % 2# / CIT(A)- , MUMBAI 5. 4$5 /# , 1 ,( 6 , % & / DR, ITAT, MUMBAI 6. ! 8& / GUARD FILE. ! / BY ORDER, 04,# /# //TRUE COPY// /! (DY./ASSTT. REGISTRAR) , % & / ITAT, MUMBAI