REWACAHND RAMCHANDANI HUF, MUMBAI V. ITO 12 (3)(4), MUMBAI

ITA 5398/MUM/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 6117 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 4 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Appeal Filed On: 19-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JYOTI LAKSHMI NAYAKLD
• Assessee Lawyers: ADJOURNMENT LETTER DATED
• Keywords: Principle of natural justice
• Section: 143(3)

Judgement Text

ITA NO.5398/MUM/2018 REWACHAND RAMCHANDANI HUF ASSESSMENT YEAR :2011-12 1 IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, MUMBAI , , BEFORE HONBLE SHRI AMARJIT SINGH, JM AND HONBLE SHRI MANOJ KUMAR AGGARWAL, AM ./ I.T.A. NO.5398/MUM/2018 ( / ASSESSMENT YEAR: 2011-12) M/S REWACHAND RAMCHANDAN I HUF 8 TH FLOOR, GOLDEN ROCK CHS LTD. PERRY CROSS ROAD, BANDRA (W) MUMBAI-400 050. / VS. INCOME TAX OFFICER - 12(3)(4) MUMBAI. !' ./ ./PAN/GIR NO. AAMHR-5791-R ( '$ /APPELLANT ) : ( %&'$ / RESPONDENT ) ASSESSEE BY : ADJOURNMENT LETTER DATED 10/02/2020 REVENUE BY : MS. JYOTI LAKSHMI NAYAK-LD.DR / DATE OF HEARING : 10/02/2020 / DATE OF PRONOUNCEMENT : 10/02/2020 / O R D E R MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. AFORESAID APPEAL BY ASSESSEE FOR ASSESSMENT YEAR [IN SHORT REFERRED TO AS AY] 2011-12 CONTEST THE ORDER OF L D. COMMISSIONER OF INCOME-TAX (APPEALS)-28, MUMBAI, [IN SHORT REFERRED TO AS CIT(A)], APPEAL NO.28/IT-153/ITO-17(3)(4)/2014-15 DATED 17/07/2018 ON CERTAIN GROUNDS OF APPEAL. ITA NO.5398/MUM/2018 REWACHAND RAMCHANDANI HUF ASSESSMENT YEAR :2011-12 2 2. THE ASSESSEE SOUGHT ADJOURNMENT VIDE LETTER DATE D 10/02/2020 WHICH WAS REJECTED BY THE BENCH IN VIEW OF THE FACT THAT THE IMPUGNED ORDER IS AN EX-PARTE ORDER AND THE ASSESSEE HAS RAISED A GROUND RAISING A PLEA OF VIOLATION OF PRINCIPAL OF NATURAL JUSTICE . 3. FACTS ON RECORD WOULD REVEAL THAT ASSESSEE BEING RESIDENT HUF WAS ASSESSED U/S. 143(3) ON 26/03/2014 WHEREIN THE INCOME OF THE ASSESSEE WAS DETERMINED AT RS.176.88 LACS AFTER CER TAIN ADJUSTMENTS. ALTHOUGH THE ASSESSEE PREFERRED FURTHER APPEAL BEFO RE LD. CIT(A), HOWEVER, IT FAILED TO MAKE EFFECTIVE REPRESENTATION DESPITE BEING PROVIDED WITH SEVERAL OPPORTUNITY OF HEARING WHICH ARE ALREADY TABULATED IN THE IMPUGNED ORDER. CONSEQUENTLY, THE ACTION OF LD. AO WAS CONFIRMED BY LD. CIT(A). AGGRIEVED THE ASSESSEE IS IN FURTHER APPEAL BEFORE US. 4. UPON DUE CONSIDERATION, WE FIND THAT ALTHOUGH TH E ASSESSEE HAS REMAINED NEGLIGENT IN ATTENDING APPELLATE PROCEEDIN GS, HOWEVER, PRINCIPAL OF NATURAL JUSTICE DEMAND THAT THE ASSESS EE DESERVE ANOTHER OPPORTUNITY TO MAKE EFFECTIVE REPRESENTATION. THERE FORE, WE REMIT THE MATER BACK TO THE FILE OF LD. CIT(A) FOR RE-ADJUDIC ATION BY WAY OF SPEAKING ORDER WITH A DIRECTION TO THE ASSESSEE TO SUBSTANTIATE HIS CLAIM FAILING WHICH LD. CIT(A) SHALL BE AT LIBERTY TO DIS POSE-OFF THE APPEAL ON THE BASIS OF MATERIAL ON RECORD. 5. RESULTANTLY, THE APPEAL STANDS ALLOWED FOR STATI STICAL PURPOSES IN TERMS OF OUR ABOVE ORDER. ITA NO.5398/MUM/2018 REWACHAND RAMCHANDANI HUF ASSESSMENT YEAR :2011-12 3 ORDER PRONOUNCED IN THE OPEN COURT ON 10 TH FEBRUARY, 2020. SD/- SD/- (AMARJIT SINGH) (MANOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 10/02/2020 SR.PS, JAISY VARGHESE / COPY OF THE ORDER FORWARDED TO : 1. '$ / THE APPELLANT 2. %&'$ / THE RESPONDENT 3. , ( ) / THE CIT(A) 4. , / CIT CONCERNED 5. -.%/ , / , / DR, ITAT, MUMBAI 6. .012 / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI.