M/S.DESIGNER WORLD PRIVATE LIMITED, MUMBAI V. INCOME TAX OFFICER -9(3)(1), MUMBAI

ITA 5187/MUM/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 4062 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 8 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-06-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 07-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJENDRA JOSHISR
• Keywords: Principle of natural justice; Set aside
• Section: 144

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, MUMBAI , , BEFORE HONBLE SHRI MAHAVIR SINGH, VP AND HONBLE SHRI MANOJ KUMAR AGGARWAL, AM ./ I.T.A. NO.5187/MUM/2018 ( / ASSESSMENT YEAR : 2012-13) M/S DESIGNER WORLD PVT. LTD. 603/604, SUNDERVAN A/4, OFF LOKHANDWALA ROAD MUMBAI 400 053 / VS. ITO - 9(3)(1) MUMBAI *+ ./ ./PAN/GIR NO. AACCD-7027-P ( +- /APPELLANT ) : ( ./+- / RESPONDENT ) ASSESSEE BY : NONE REVENUE BY : SHRI RAJENDRA JOSHI-SR.DR / DATE OF HEARING : 27/05/2021 / DATE OF PRONOUNCEMENT : 01/06/2021 / O R D E R MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. AGGRIEVED BY CONFIRMATION OF CERTAIN ADDITION DU RING ASSESSMENT YEAR (AY) 2012-13, THE ASSESSEE IS IN FURTHER APPEA L BEFORE US. THOUGH NONE APPEARED FOR ASSESSEE, HOWEVER, AFTER GOING TH ROUGH IMPUGNED ORDER, IT COULD BE OBSERVED THAT THE ASSESSEE COULD NOT EFFECTIVELY SUBSTANTIATE HIS STAND BEFORE ANY OF THE LOWER AUTH ORITIES WHICH RESULTED INTO FRAMING OF A BEST JUDGMENT ASSESSMENT U/S 14 4 WHICH WAS LATER ON CONFIRMED BY LEARNED FIRST APPELLATE AUTHORITY. 2 2. THE LD. SR. DR PLEADED FOR DISMISSAL OF APPEAL. HOWEVER, KEEPING IN VIEW THE PRINCIPLE OF NATURAL JUSTICE, THE BENCH DEEM IT FIT TO GRANT ANOTHER OPPORTUNITY TO THE ASSESSEE TO DEFEND HIS S TAND. ACCORDINGLY, THE IMPUGNED ORDER IS SET ASIDE AND THE MATTER OF ASSES SMENT IS SET-ASIDE TO THE FILE OF LD. AO FOR MAKING FRESH ASSESSMENT AFTE R GRANTING OPPORTUNITY OF HEARING TO THE ASSESSEE. 3. THE APPEAL STAND ALLOWED FOR STATISTICAL PURPOSE S. ORDER PRONOUNCED ON 01 ST JUNE, 2021. SD/- SD/- (MAHAVIR SINGH) (MANOJ KUMAR AGGARWAL) / VICE PRESIDENT / ACCOUNTANT MEMBER MUMBAI; DATED : 01/06/2021 SR.PS, JAISY VARGHESE !'! / COPY OF THE ORDER FORWARDED TO : 1. +- / THE APPELLANT 2. ./+- / THE RESPONDENT 3. 6 ( ) / THE CIT(A) 4. 6 / CIT CONCERNED 5. 78.19 , 9 , / DR, ITAT, MUMBAI 6. 8:;< / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI.