MOHANLAL P. SETHIA, MUMBAI V. ITO 14(1)(4), MUMBAI

ITA 5142/MUM/2012

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 8467 (ITAT-MUMBAI)
• Duration Of Justice: 5 year(s) 2 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-11-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 04-07-2017
• Assessment Year: 2008-2009
• Appeal Filed On: 13-08-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUMAN KUMAR LD
• Keywords: Principle of natural justice
• Section: 143(3)

Judgement Text

ITA.NO.5142/MUM/2012 MOHANLAL P. SETHIA ASSESSMENT YEAR-2008-09 IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, MUMBAI . . , , BEFORE SHRI D.T. GARASIA, JM AND SHRI MANOJ KUMAR AGGARWAL, AM ./I.T.A. NO.5142/MUM/2012 ( / ASSESSMENT YEAR: 2008-09) MOHANLAL P.SETHIA 51, RELE BUILDING, 43, SITARAM PODDAR MARG MUMBAI - 400 0 02 / VS. INCOME TAX OFFICER 14(1)(4) MUMBAI ! ./ ./PAN/GIR NO. AAYPS-4255-K ( !# /APPELLANT ) : ( $%!# / RESPONDENT ) A SSESSEE BY : NONE RE VENUE BY : SUMAN KUMAR, LD. SR.DR / DATE OF HEARING : 01/11/2017 / DATE OF PRONOUNCEMENT : 08/11 /2017 / O R D E R PER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. THE CAPTIONED APPEAL BY ASSESSEE FOR ASSESSMENT YEAR [AY] 2008-09 ASSAILS THE ORDER OF THE LD. COMMISSIONER O F INCOME-TAX (APPEALS)-25 [CIT(A)], MUMBAI, APPEAL NO. CIT(A)-25/IT-1/14(1)(4)/11- 12 DATED 23/05/2012. THE ASSESSMENT FOR IMPUGNED AY WAS FRAMED BY LD. INCOME TAX OFFICER 14(1)(4), MUMBAI [AO] ON 30/12/2010 U/S 143(3) OF THE INCOME TAX ACT,1961. NONE HAS APPEARED FOR ASSESSEE DESPITE ITA.NO.5142/MUM/2012 MOHANLAL P. SETHIA ASSESSMENT YEAR-2008-09 2 NOTICE AND NO ADJOURNMENT APPLICATION IS ON RECORD. LEFT WITH NO OPTION, WE PROCEED TO DISPOSE-OFF THE SAME ON THE BASIS OF MATERIAL AVAILABLE ON RECORD AND AFTER HEARING LD. DEPARTMENTAL REPRESENT ATIVE [DR]. 2. FACTS ON RECORD REVEALS THAT THE ASSESSEE HAS BE EN ASSESSED FOR IMPUGNED AY AT RS.21,58,690/- AFTER CERTAIN ADDITIO NS / ADJUSTMENTS AS AGAINST RETURNED INCOME OF RS,2,56,030/- FILED BY T HE ASSESSEE ON 29/09/2008. THE SAME, UPON APPEAL TO LD. CIT(A), HA S BEEN CONFIRMED SINCE THE ASSESSEE DID NOT ATTENDED THE PROCEEDINGS . FURTHER, LD. CIT(A) NOTED THAT THE APPEAL WAS FILED WITH A DELAY OF APP ROX. 2 MONTHS, WHICH COULD NOT BE EXPLAINED SATISFACTORILY BY ASSESSEE. RESULTANTLY, THE DELAY WAS NOT CONDONED AND THE APPEAL WAS DISMISSED. AGGR IEVED, THE ASSESSEE IS IN FURTHER APPEAL BEFORE US ON THE PLEA OF NATURAL JUSTICE. THE LD. DR HAS RELIED ON THE STAND OF LOWER AUTHORITIES . 3. AFTER PERUSING THE SAME, WE OPINE THAT THE ASSES SEE MISERABLY FAILED TO SUBSTANTIATE HIS CASE BEFORE LOWER AUTHOR ITIES. HOWEVER, FOR WANT OF PRINCIPAL OF NATURAL JUSTICE, THE MATTER IS REMITTED BACK TO THE FILE OF LD. CIT(A) TO RECONSIDER THE CLAIM OF THE ASSESS EE. THE ASSESSEE, IN TURN, IS DIRECTED TO SUBSTANTIATE HIS CLAIM ON MERI TS AS WELL AS SATISFACTORILY EXPLAIN THE DELAY IN FILING THE APPE AL BEFORE FIRST APPELLATE AUTHORITY. 4. RESULTANTLY, THE ASSESSEES APPEAL STANDS ALLOWE D FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 08 TH NOVEMBER, 2017. ITA.NO.5142/MUM/2012 MOHANLAL P. SETHIA ASSESSMENT YEAR-2008-09 3 SD/- SD/- (D.T. GARASIA) (MANOJ KUMAR AGGARW AL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 08.11.2017 SR.PS:- THIRUMALESH ! / 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