MAHESH AGRI EXIM PRIVATE LIMITED , MUMBAI V. DEPUTY COMMISSIONER OF INCOME TAX 15(2)(2), MUMBAI

ITA 5168/MUM/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 0722 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-01-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 04-08-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUMAN KUMAR LD
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 143(3)

Judgement Text

ITA NO.5168/MUM/2017 MAHESH AGRI EXIM PRIVATE LIMITED ASSESSMENT YEAR 2012-13 IN THE INCOME TAX APPELLATE TRIBUNAL I BENCH, MUMBAI , , BEFORE SHRI SAKTIJIT DEY, JM AND SHRI MANOJ KUMAR AGGARWAL, AM ./I.T.A. NO.5168/MUM/2017 ( / ASSESSMENT YEAR: 2012-13) MAHESH AGRI EXIM PRIVATE LIMITED SHOP NO.1, ABOVE KAVERI JEWELLERS S.K.KAPADIYA CHAWL NO.2 NEAR MAHALAXMI SWEET MART, PARSIWADI GHATKOPAR(W), MUMBAI-400 086 / VS. DEPUTY COMMISS IONER OF INCOME TAX 15(2)(2) AAYKAR BHAVAN, M.K.ROAD MUMBAI-400 020 '# ./ ./ PAN/GIR NO.AABCM-0970-D ( #% /APPELLANT ) : ( &'#% / RESPONDENT ) REVENUE BY : SUMAN KUMAR, LD. DR ASSESSEE BY : NONE / DATE OF HEARING : 12/01/2018 / DATE OF PRONOUNCEMENT : 17 /01/2018 / O R D E R PER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. THE CAPTIONED APPEAL BY ASSESSEE FOR ASSESSMENT YEAR [AY] 2012-13 CONTEST THE EX-PARTE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-24 [CIT(A)], MUMBAI, APPEAL NO.CIT(A)-24/DCIT-15(2)(2)/IT- 260/2015-16 DATED 09/03/2017 BY RAISING VARIOUS GROUNDS OF APPE AL. THE 2 ITA NO.5168/MUM/2017 MAHESH AGRI EXIM PRIVATE LIMITED ASSESSMENT YEAR 2012-13 ASSESSMENT FOR IMPUGNED AY WAS COMPLETED U/S 143(3) BY LD. DEPUTY COMMISSIONER OF INCOME TAX-15(2)(2) ON 19/03/2015 W HERE THE ASSESSEE HAS SUFFERED QUANTUM DISALLOWANCE AGGREGATING TO RS .114.06 LACS. NONE IS PRESENT FOR ASSESSEE BEFORE US AND THEREFORE, WE PR OCEED TO DISPOSE-OFF THE SAME ON THE BASIS OF MATERIAL AVAILABLE ON RECO RD AND AFTER HEARING LD. DEPARTMENTAL REPRESENTATIVE [DR]. 2. AS EMANATING FROM RECORDS, THE APPEAL HAS BEEN F IXED FOR HEARING ON 11/09/2019 AND THE ASSESSEE, VIDE LETTER DATED 20/1 2/2017 EXPLAINING THE REASONS OF NON-APPEARANCE BEFORE LD. FIRST APPELLAT E AUTHORITY, HAS REQUESTED FOR EARLY HEARING IN THE MATTER. THE SAME IS DULY SUPPORTED BY THE AFFIDAVIT OF THE ASSESSEE. AFTER GOING THROUGH THE GROUNDS OF APPEAL, IT IS NOTED THAT THE ASSESSEE HAS CONTESTED THE IMPUGNED ORDER, INTER-ALIA, ON THE PRINCIPLE OF NATURAL JUSTICE SINCE THE ORDER OF LD. CIT(A) WAS AN EX-PARTE ORDER AND THE ASSESSEE COULD NOT CONTEST THE VARIOU S ADDITIONS ON MERITS. THE LD. DR RAISED NO SERIOUS OBJECTIONS AGAINST REM ITTING THE MATTER BACK TO THE FILE OF LD.CIT(A) FOR RE-ADJUDICATION. 3. IN VIEW OF THE ABOVE FACTUAL MATRIX AND KEEPING IN VIEW THE PRINCIPLE OF NATURAL JUSTICE, WITHOUT DELVING MUCH DEEPER INTO T HE ISSUE OR ADJUDICATING THE PETITION FOR EARLY HEARING, THE MATTER IS REMIT TED BACK TO THE FILE OF LD. CIT(A) FOR RE-ADJUDICATION AFTER PROVIDING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE ASSESSEE, IN TURN, IS DI RECTED TO SUBSTANTIATE HIS CLAIM IN THIS REGARD BEFORE LD. FIRST APPELLATE AUT HORITY FAILING WHICH THE LD. 3 ITA NO.5168/MUM/2017 MAHESH AGRI EXIM PRIVATE LIMITED ASSESSMENT YEAR 2012-13 CIT(A) SHALL BE AT LIBERTY TO DISPOSE-OFF THE SAME ON THE BASIS OF MATERIAL AVAILABLE ON RECORD. 4. RESULTANTLY, THE ASSESSEES APPEAL STANDS ALLOWE D FOR STATISTICAL PURPOSES ON LEGAL GROUNDS. ORDER PRONOUNCED IN THE OPEN COURT ON 17 TH JANUARY, 2018. SD/- SD/- (SAKTIJIT DEY) (MANOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 17 .01.2018 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. /0 / GUARD FILE / BY ORDER, / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI