OMKAR MULTIPROJECTS PVT LTD., MUMBAI V. ACIT-15(2)(2), MUMBAI

ITA 4236/MUM/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6857 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 9 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-04-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 14-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, MUM BAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI AMARJIT SINGH , JM ITA NO.4236/MUM/2019 (ASSESSMENT YEAR: 2014-15) OMKAR MULTIPROJECTS PVT. LTD. FLAT-1402, 14 TH FLOOR, PLOT NO. 76, SHREE NIDHI CHS LTD., BHAU DAJI ROAD, MATUNGA, MUMBAI-400 019 VS. ASST. CIT-15(2)(2), MUMBAI PAN/GIR NO. AABCO 1172 H ( APPELLANT ) : ( RESPONDENT ) APPELLANT BY : SHRI NEELKANTH KHANDELWAL RESPONDENT BY : SHRI SHREEKALA PARDESHI DATE OF HEARING : 16.02.2021 DATE OF PRONOUNCEMENT : 01.04.2021 O R D E R PER SHAMIM YAHYA, A. M.: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-24, MUMBAI (L D.CIT(A) FOR SHORT) DATED 29.11.2018, PERTAINING TO THE ASSESSMENT YEAR (A.Y. ) 2014-15, WHEREIN THE LD. CIT(A) HAS DISMISSED THE APPEAL FOR NON-PROSECUTION. 2. AT THE OUTSET, IT IS NOTED THAT THERE IS A DELAY OF FILING THE APPEAL BY 111 DAYS. THE REASONABLE CAUSE FOR THE DELAY HAS BEEN ATTRIBUTED TO THE SUDDEN RESIGNATION/ABSENCE OF THE ACCOUNTANT WHO WAS THE IN-CHARGE OF THESE AFFAI RS. UPON HEARING BOTH THE COUNSEL, THE DELAY IS CONDONED. 3. UPON HEARING BOTH THE COUNSEL AND PERUSING THE R ECORDS, WE FIND THAT IT IS INCUMBENT UPON THE LD. CIT(A) TO PASS AN ORDER ON T HE MERITS OF THE CASE AND NOT DISMISS 2 ITA NO. 4236/MUM/2019 (A.Y. 2014-15) OMKAR MULTIPROJECTS PVT. LTD. VS. ASST. CIT THE APPEAL FOR NON-PROSECUTION. FOR THIS PURPOSE, W E PLACE RELIANCE UPON THE FOLLOWING CASE LAWS: 1. CIT VS. PREMKUMAR ARJUNDAS LUTHRA (HUF) (2017) 154 DTR 302 (BOM) 2. CIT VS. S. CHENNIAPPA MUDALIAR (1969) 74 ITR 1 (SC) 4. ACCORDINGLY, IN THE INTEREST OF JUSTICE, WE REMI T THE ISSUE RAISED IN THE APPEAL TO THE FILE OF THE LD. CIT(A). THE LD. CIT(A) IS DIRECTED TO CONSIDER THE ISSUE AFRESH AND PASS AN ORDER ON MERITS OF THE CASE, AFTER GIVING THE ASSES SEE PROPER OPPORTUNITY OF BEING HEARD. 5. THE LD. COUNSEL OF THE ASSESSEE HAS ALSO GIVEN U NDERTAKING THAT HE SHALL APPEAR BEFORE THE LD. CIT(A) SUO MOTO WITHIN TWO MONTHS OF THIS ORDER TO CANVAS THE APPE AL. 6. IN THE RESULT, THIS APPEAL BY THE ASSESSEE STAND S ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED UNDER RULE 34(4) OF THE INCOME TAX (APPELLATE TRIBUNAL) RULES, 1962, BY PLACING THE DETAILS ON THE NOTICE BOARD ON 01.04.20 21 SD/- SD/- (AMARJIT SINGH) (SHAMIM YAHYA) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI; DATED : 01.04.2021 ROSHANI , SR. PS COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. CIT - CONCERNED 5. DR, ITAT, MUMBAI 6. GUARD FILE BY ORDER, (DY./ASSTT. REGISTRAR) ITAT, MUMBAI