OCEAN TECHNOLOLUTIONS P LTD, Mumbai V. DCIT 14(2)(2), Mumbai

ITA 4262/MUM/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5244 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 10 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-05-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 17-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SMITA VERMA
• Keywords: Set aside
• Section: 22

Judgement Text

1 ITA 42 62 /MUM /2019 IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) I.T.A. NO. 4262 /MUM/2019 (ASSESSMENT YEA R : 2012 - 13) M/S OCEAN TECHNOSOLUTIONS P LTD SHOP NO.3&4, NEELOYOGAPTS, B - WING, PANT NAGAR, GHATKOPAR (E) MUMBAI. PAN : AAACO6907F VS DEPUTY COMMISSIONER OF INCOME - TAX 14(2)(2), MUMBAI APPELLANT RESPONDENT APPELLANT BY NONE RESPONDENT BY MS SMITA VERMA, DR DATE OF HEARING 15 - 0 4 - 2021 DATE OF PRONOUNCEMENT 0 3 - 0 5 - 2021 O R D E R THIS IS AN APPEAL BY THE ASSESSEE AGAINST ORDER DATED 20.03.2017 OF L EARNED COMMISSIONER OF INCOME T AX (APPEALS) - 22 MUMBAI , FOR THE ASSESSMENT YEAR 2012 - 13. 2. WHEN THE APPEAL WAS CALLED FOR HEARING, NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE TO REPRESENT THE CASE . THEREFORE, I PROCEED TO DISPOSE OF THE APPEAL EX PARTE QUA THE ASSESSEE, AFTER HEARING THE LEARNED DEPARTMENTAL REPRESENTATIVE AND ON THE BASIS OF MATERIALS ON RECORD. 3. I HAVE CONSIDERED THE SUBMISSIONS OF LEARNED DEPARTMENTAL REPRESENTATIVE AND PERUSED MATERIALS ON RECORD. IT IS EVIDENT , THE L EARNED COMMISSIONER OF INCOME T AX (APPEALS) HAS DISMISSED ASSESSEES APPEAL IN LIMINE WITHOUT 2 ITA 42 62 /MUM /2019 CONDONING DELAY, THAT TOO, IN AN EX PARTE ORDER. THOUGH , L EARNED COMMISSIONER OF INCOME T AX (APPEALS) HAS OBSERVED THAT HEARING NOTIC ES ISSUED TO THE ASSESSEE WERE NOT COMPLIED WITH; HOWEVER, IT IS NOT FORTHCOMING WHETHER, ANY OF SUCH NOTICES WAS SERVED ON THE ASSESSEE. BE THAT AS IT MAY, L EARNED COMMISSIONER OF INCOME T AX (APPEALS) HAS DISMISSED THE APPEAL IN LIMINE ON THE GROUND THAT ASSESSEE HAS NOT SATISFACTORILY EXPLAINED THE CAUSE OF DELAY. EVEN THE EXTENT OF DELAY IS NOT FORTHCOMING FROM THE ORDER OF L EARNED COMMISSIONER OF INCOME T AX (APPEALS). IN THESE CIRCUMSTANCES, I AM OF THE CONSIDERED OPINION THAT THE ASSESSEE DESERVES AN O PPORTUNITY TO EXPLAIN THE CAUSE OF DELAY BEFORE THE FIRST APPELLATE AUTHORITY. ACCORDINGLY, I AM INCLINED TO SET ASIDE THE IMPUGNED ORDER OF L EARNED COMMISSIONER OF INCOME T AX (APPEALS) AND RESTORE THE MATTER BACK TO HIS FILE FOR FRESH ADJUDICATION AFTER E XAMINING THE ASPECT OF DELAY IN FILING THE APPEAL BEFORE HIM. GROUNDS ARE ALLOWED FOR STATISTICAL PURPOSE S . 4. IN THE RESULT, APPEAL IS ALLOWED FOR STATISTICAL PURPOSE S . ORDER PRONOUNCED ON 0 3 /0 5 /2021. S D / - SAKTIJIT DEY JUDICIAL MEMBER MUMBAI, DT : 0 3 / 0 5 /2021 PAVANAN 3 ITA 42 62 /MUM /2019 COPY TO : 1. APPELLANT 2. RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) 5. THE DR, ITAT, MUMBAI 6. GUARD FILE BY ORDER ASSTT. REGISTRAR, ITAT, MUMBAI