MEENA ASHOK TOLANI, MUMBAI V. ITO 29(2)(2), MUMBAI

ITA 4241/MUM/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6221 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 7 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-01-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 14-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJAY J SETHI
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside
• Section: 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER ITA NO.4241/MUM./2019 (ASSESSMENT YEAR : 201415 ) MEENA ASHOK TOLANI 1405, VANMALLI, W.T. PATIL MARG CHEMBUR, MUMBAI 400 071 PAN AEUPT1239H . APPELLANT V/S INCOME TAX OFFICER WARD29(2)(2), MUMBAI . RESPONDENT ASSESSEE BY : SHRI SHAILESH BANDI REVENUE BY : SHRI SANJAY J. SETHI DATE OF HEARING 10.12.2020 DATE OF ORDER 28/01/2021 O R D E R AFORESAID APPEAL HAS BEEN FILED BY THE ASSESSEE CHALLENGING THE ORDER DATED 22 ND MARCH 2019, PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)40, MUMBAI, FOR THE ASSESSMENT YEAR 201415. 2. THE ONLY GRIEVANCE BY THE ASSESSEE BEFORE ME IS WITH REGARD TO THE EXPARTE DISPOSAL OF THE APPEAL BY THE FIRST APPELLATE AUTHORITY. 3. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED, THE ASSESSEE HAS NOT RECEIVED ANY NOTICE OF HEARING FROM LEARNED COMMISSIONER (APPEALS). 2 MEENA ASHOK TOLANI 4. THE LEARNED DEPARTMENTAL REPRESENTATIVE SUBMITTED, THOUGH, OPPORTUNITY WAS GIVEN TO THE ASSESSEE, HOWEVER, SHE DID NOT AVAIL IT. 5. HAVING CONSIDERED RIVAL SUBMISSIONS, I FIND FROM THE IMPUGNED ORDER OF LEARNED COMMISSIONER (APPEALS) THAT, THOUGH, HE HAS MENTIONED THAT THE APPEAL WAS POSTED FOR HEARING ON 20 TH MARCH 2019, HOWEVER, THERE IS NOTHING IN THE ORDER OF LEARNED COMMISSIONER (APPEALS) TO SUGGEST THAT ANY NOTICE OF HEARING WAS ISSUED AND SERVED ON THE ASSESSEE. FURTHER, AS IT APPEARS FROM THE SAID ORDER, THE APPEAL WAS FIXED FOR THE FIRST TIME ON 20 TH MARCH 2019 AND DISPOSED OFF ON 22 ND MARCH 2019, THAT TOO, EXPARTE WITHOUT PROVIDING ANY FURTHER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. HAVING GONE THROUGH THE FACTS ON RECORD, I AM OF THE FIRM OPINION THAT THERE IS CLEAR VIOLATION OF NATURAL JUSTICE AS THE LEARNED COMMISSIONER (APPEALS) HAS NOT PROVIDED A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE WHILE DECIDING THE APPEAL. IN VIEW OF THE AFORESAID, I SET ASIDE THE IMPUGNED ORDER OF LEARNED COMMISSIONER (APPEALS) AND RESTORE THE ISSUE BACK TO HIS FILE FOR FRESH ADJUDICATION AFTER PROVIDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. GROUNDS ARE ALLOWED FOR STATISTICAL PURPOSES. 6. IN THE RESULT, APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. 3 MEENA ASHOK TOLANI ORDER PRONOUNCED ON 28/01/2021 MUMBAI, DATED: 28/01/2021 SD /- SAKTIJIT DEY JUDICIAL MEMBER COPY OF THE ORDER FORWARDED TO : (1) THE ASSESSEE; (2) THE REVENUE; (3) THE CIT(A); (4) THE CIT, MUMBAI CITY CONCERNED; (5) THE DR, ITAT, MUMBAI; (6) GUARD FILE. TRUE COPY BY ORDER PRADEEP J. CHOWDHURY SR. PRIVATE SECRETARY ASSISTANT REGISTRAR ITAT, MUMBAI