NAHALCHAND LALOOCHAND PVT LTD, MUMBAI V. DY. COMMISSIONER OF INCOME TAX, CIRCLE-5(2)(1), MUMBAI

ITA 552/MUM/2023

AI Insights

The case involves Nahalchand Laloochand Pvt. Ltd., the appellant, contesting an order from the Commissioner of Income Tax (Appeals), which was decided ex-parte. The appellant argued that they were not given sufficient opportunity to present their case, as only one notice was issued, and their request for adjournment was ignored. The Department defended the order, stating that the appellant failed to utilize the opportunity provided. The Tribunal found that the CIT(A)'s decision was contrary to the records, which showed only one notice was issued, and thus restored the case for a fresh hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 126978 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-04-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: B
• Next Hearing Date: 25-04-2023
• Assessment Year: 2018-2019
• Appeal Filed On: 22-02-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 250

Judgement Text

आयकर य कर म ु ंबई ठ “ब ”, म ु ंबई ठ क , य यक य ए ं गगन गोय , ेख क र य के म$ IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B ”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER आ ं.552/म ु ं/ 2023 ( न. .2018-19) ITA NO. 552/MUM/2023(A.Y. 2018-19) Nahalchand Laloochand Pvt. Ltd. Ground Floor, Kantilal House, 14,Mama Parmanand Marg, Opera House, Mumbai – 400 004. PAN: AAACN-4472-C ...... * /Appellant बन म Vs. Dy. Commissioner of Income Tax, Circle 5(2)(1), Room No.571, 5 th Floor, Aaykar Bhavan, M.K.Road, Mumbai 400 020. ..... + , /Respondent * - र / Appellant by : Shri Kumar Kale + , - र /Respondent by : Shri Chetan Kacha ु न ई क. , / Date of hearing : 26/04/2023 /ो0 क. , / Date of pronouncement : 26/04/2023 आदेश/ ORDER PER VIKAS AWASTHY, JM: This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)’] dated 27/12/2022, for the assessment year 2018-19. 2 ITA NO. 552/MUM/2023(A.Y. 2018-19) 2. Shri Kumar Kale appearing on behalf of the assessee submitted at the outset that the CIT(A) has decided the appeal of assessee without affording sufficient opportunity of making submissions/hearing to the assessee. He pointed that only one notice was issued to the assessee on 29/11/2022 for 08/12/2022. The assessee on 08/12/2022 filed letter seeking adjournment on the ground that the assessee is in the process of gathering material from multiple sources. The CIT(A) without allowing further opportunity to make submissions decided the appeal, ex-parte. 3. Per contra, Shri Chetan Kacha representing the Department defending the impugned order submitted that the notice was given to the assessee, however, the assessee failed to utilize the opportunity and make submissions. 4. Both sides heard, impugned order examined. The CIT(A) in the impugned order mentioned that “notices were issued u/s. 250 of the Act from time to time on ITBA”. The assessee has placed on record the details of notices issued by First Appellate Authority. A perusal of the same reveals that apart from initial notice issued on 09/11/2022, the CIT(A) had issued solitary notice u/s. 250 of the Income Tax Act, 1961 [in short ‘the Act’] on 29/11/2022. The assessee prayed for adjournment on the date fixed . The CIT(A) ignoring the request of the assessee decide the appeal vide impugned order in an ex- parte proceedings. The recording of fact by the CIT(A) that multiple notices were issued u/s. 250 of the Act is contrary to the records. Considering the entire facts, we deem it appropriate to restore this appeal back to the file of CIT(A) for deciding the appeal of assessee afresh after affording reasonable 3 ITA NO. 552/MUM/2023(A.Y. 2018-19) opportunity to the assessee to make submissions/ of hearing, in accordance with law. 5. In the result, impugned order is set-aside and appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on Wednesday the 26 th day of April, 2023. Sd/- Sd/- (GAGAN GOYAL) (VIKAS AWASTHY) ेख क र य/ACCOUNTANT MEMBER य यक य/JUDICIAL MEMBER म ु ंबई/ Mumbai, 1 न ंक/Dated 26/04/2023 Vm, Sr. PS(O/S) े Copy of the Order forwarded to : 1. */The Appellant , 2. + , / The Respondent. 3. The PCIT 4.. 2 ग य + , न , आय. . ., म ु बंई/DR, ITAT, Mumbai 5. ग 45 6 7 /Guard file. BY ORDER, //True Copy// (Dy./Asstt. Registrar), ITAT, Mumbai