CHETAN M JOSHI, MUMBAI V. ITO 25(3)(1), MUMBAI

ITA 4267/MUM/2013

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 8385 (ITAT-MUMBAI)
• Duration Of Justice: 4 year(s) 5 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-11-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 17-05-2017
• Assessment Year: 2005-2006
• Appeal Filed On: 28-05-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJAT MITTAL
• Assessee Lawyers: MAMTA PARMAR
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY , JUDICIAL MEMBER AND SHRI G. MANJUNATHA , ACCOUNTANT MEMBER ITA NO . 4267 /MUM. /2013 ( ASSESSMENT YEAR : 20 05 06 ) SHRI CHETAN M. JOSHI 9/10, ALKA BUILDING JAMNADAS ADUKIA ROAD KANDIVALI (WEST) MUMBAI 400 067 PAN AABPJ8129N . APPELLANT V/S INCOME TAX OFFICER WARD 25(3)(1), MUMBAI . RESPONDENT ASSESSE E BY : MS. MAMTA PARMAR REVENUE BY : SHRI RAJAT MITTAL DATE OF HEARING 09.11.2017 DATE OF ORDER 23.11.2017 O R D E R PER SAKTIJIT DEY, J.M. THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 28 TH MARCH 2013, PASSED BY THE LEARNED COMMISSIONER (APPEALS) 11 , MUMBAI, CONFIRMING PENALTY IMPOSED OF ` 1,62,006 UNDER SECTION 271(1)(C) OF THE ACT FOR THE ASSESSMENT YEAR 20 05 06 . 2 . BRIEF FACTS ARE, THE ASSESSEE A N INDIVIDUAL IS CARRYING ON BUSINESS THROUGH HIS PROPRIET A R Y CONCERN COPERNICUS. FOR THE ASSESSMENT YEAR 2 SHRI CHETAN M. JOSHI UNDER DISPUTE, THE ASSESSEE FILED H IS RET URN OF INCOME ON 31 ST OCTOBER 2005, DECLARING TOTAL INCOME OF ` 2,51,280. THE ASSESSING OFFICER AFTER VERIFYING THE BOOKS OF ACCOUNT AND OTHER RELEVANT DETAILS COMPLETED THE ASSESSMENT UNDER SECTION 143(3) OF THE ACT VIDE ORDER DATED 20 TH DECEMBER 2007, DETERMINING THE TOTAL INCOME AT ` 9,00,490, AFTER MAKING A NUMBER OF ADDITIONS / DISALLOWANCE S . ON THE BASIS OF ADDITIONS MADE BY THE ASSESSING OFFICER PROCEEDING FOR IMPOSITION OF PENALTY UNDER SECTION 271(1)(C) WAS INITIATED AND ULTIMATEL Y THE ASSESSING OFFICER PASSED AN ORDER IMPOSING PENALTY OF ` 1,62,006 UNDER SECTION 271(1)(C) OF THE ACT. 3 . THE ASSESSEE CHALLENGED THE PENALTY ORDER BY FILING AN APPEAL BEFORE THE LEARNED COMMISSIONER (APPEALS) . AS IT APPEARS, THE FIRST APPELLATE AUTHORI TY DISPOSED OFF ASSESSEES APPEAL EX PARTE BY CONFIRMING THE PENALTY IMPOSED. 4 . LEARNED AUTHORISED REPRESENTATIVE SUBMITTED BEFORE US , DUE TO UNAVOIDABLE CIRCUMSTANCES, THE ASSESSEE WAS UNABLE TO APPEAR AND REPRESENT HIS CASE BEFORE THE FIRST APPELLATE AUTH ORITY. SHE SUBMITTED, ASSESSEE MAY BE GRANTED AN OPPORTUNITY TO REPRESENT HIS CASE BEFORE THE LEARNED COMMISSIONER (APPEALS). 5 . LEARNED DEPARTMENTAL REPRESENTATIVE HAS NOT OPPOSED THE AFORESAID CONTENTION OF THE ASSESSEE. 3 SHRI CHETAN M. JOSHI 6 . HAVING CONSIDERED THE RIVAL SUBMISS IONS, WE ARE OF THE VIEW THAT THE ASSESSEE DESERVES ONE MORE OPPORTUNITY TO REPRESENT HIS CASE BEFORE THE FIRST APPELLATE AUTHORITY. ACCORDINGLY, WE SET ASIDE THE IMPUGNED ORDER OF THE LEARNED COMMISSIONER (APPEALS) AND RESTORE THE ISSUE BACK TO HIM FOR FR ESH ADJUDICATION AFTER DUE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. AT THE SAME TIME, WE DIRECT THE ASSESSEE TO RESPOND TO THE NOTICE OF HEARING TO BE ISSUED BY THE LEARNED COMMISSIONER (APPEALS) AND CO OPERATE IN FINALIZATION OF PROCEEDINGS. 7 . IN THE RESULT, ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 23.11.2017 SD/ - G. MANJUNATHA ACCOUNTANT MEMBER SD/ - SAKTIJIT DEY JUDICIAL MEMBER MUMBAI, DATED: 23.11.2017 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 (DY./ASSTT. REGISTRAR) ITAT, MUMBAI