GURUKRUPA OVERSEAS TRADING CORPORATION, MUMBAI V. ACIT 23(1), MUMBAI

ITA 585/MUM/2013

• Counselvise Citation: [2015] 121 COUNSELVISE.COM (IT) 0779 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 4 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-06-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 04-06-2015
• Assessment Year: 2004-2005
• Appeal Filed On: 21-01-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMRITA SINGHDR
• Assessee Lawyers: M SUBRAMANIAM
• Keywords: Principle of natural justice

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES G, MUMBAI , ! ..'(),*!,+ BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER, AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA NO.585/MUM/2013 ASSESSMENT YEAR: 2004-05 M/S GURUKRUPA OVERSEAS TRADING CORPORATION, 708, PARMESHWAR CENTRE, (ABOVE TATA MOTORS), M.M. MALVIYA ROAD, OFF. LBS MARG, MULUND(W), MUMBAI-400080 / VS. ACIT-23(1), MUMBAI, / ASSESSEE / REVENUE P.A. NO. AAAFG5664Q ,- / ASSESSEE BY SHRI M. SUBRAMANIAM ,- / REVENUE BY MS. AMRITA SINGH-DR / DATE OF HEARING 04/06/2015 / DATE OF ORDER: 22/06/2015 / O R D E R PER JOGINDER SINGH (JUDICIAL MEMBER) THE ASSESSEE IS AGGRIEVED BY THE EX-PARTY IMPUGNED ORDER DATED 29/10/2012 OF THE LD. FIRST APPELLATE AUTHORITY, MUMBAI AND CONSEQUENTLY APPROVING THE ITA NO.585/MUM/2013 M/S GURUKRUPA OVERSEAS TRADING CORPORATION 2 ASSESSMENT ORDER IN DETERMINING THE INCOME AT (-) RS.20,95,524/- AGAINST THE INCOME OF (-) RS. 33,24, 026/- AND FURTHER MAKING ADDITION/DISALLOWANCES AMOUNTING TO RS.8,97,193/-. 2. DURING HEARING OF THIS APPEAL, THE LD. COUNSEL FOR THE ASSESSEE, SHRI, M. SUBRAMNIAM, CONTENDED THAT A N EX- PARTY ORDER HAS BEEN FRAMED BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS), THEREFORE, THE ASSESSEE WAS PREVENTED TO SUBSTANTIATE ITS CLAIM. ON THE OTHER HAND, MS. AMRITA SINGH, LD. DR, DEFENDED THE CONCLUSION A RRIVED AT IN THE IMPUGNED ORDER. 2.1. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. BEFORE GO ING INTO THE MERITS OF THE CASE, WE FIND THAT THE APPEAL OF THE ASSESSEE WAS ADJOURNED ON VARIOUS DATES BUT THE ASS ESSEE TOOK IT IN A CASUAL MANNER. TO THIS EXTENT OF CASU AL APPROACH OF THE ASSESSEE, WE ARE IN AGREEMENT WITH THE FINDING OF THE LD. COMMISSIONER OF INCOME TAX (APPE ALS). HOWEVER, THE LD. COMMISSIONER OF INCOME TAX (APPEAL S) HAS NOT GONE INTO THE MERITS OF THE CASE, THEREFORE, KE EPING IN VIEW, THE PRINCIPLE OF NATURAL JUSTICE; WE REMAND T HIS APPEAL TO THE FILE OF THE LD. COMMISSIONER OF INCOM E TAX (APPEALS) FOR FRESH ADJUDICATION ON MERIT. THE ASS ESSEE BE GIVEN OPPORTUNITY OF HEARING TO SUBSTANTIATE ITS CL AIM. HOWEVER, KEEPING IN VIEW, THE CASUAL APPROACH OF TH E ITA NO.585/MUM/2013 M/S GURUKRUPA OVERSEAS TRADING CORPORATION 3 ASSESSEE, WE DIRECT THE ASSESSEE TO APPROACH THE OF FICE OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) OF ITS OWN WITHIN FIFTEEN DAYS FROM THE RECEIPT OF THIS ORDER. THE LD. COMMISSIONER OF INCOME TAX (APPEALS) IS FREE TO DEC IDE THE APPEAL EITHER ON THE SAME DAY, WHEN THE ASSESSEE APPROACHES THE OFFICE OF THE LD. FIRST APPELLATE AU THORITY, OR ANY OTHER MUTUALLY AGREED DATE. IF THE ASSESSEE DO ES NOT APPEAR ON THE APPOINTED DATE/MUTUALLY AGREED DATE, THE LD. COMMISSIONER OF INCOME TAX (APPEALS) IS FREE TO ADJ UDICATE THE APPEAL ON MERIT ON THE BASIS OF MATERIAL AVAILA BLE ON RECORD. THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES ONLY. FINALLY, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THIS ORDER WAS PRONOUNCED IN THE OPEN COURT IN T HE PRESENCE OF LEARNED REPRESENTATIVES FROM BOTH THE S IDES AT THE CONCLUSION OF THE HEARING ON 04 TH JUNE 2015. SD/- SD/- ( N.K. BILLAIYA ) (JOGINDER SINGH) *! / ACCOUNTANT MEMBER ! / JUDICIAL MEMBER MUMBAI; DATED :22/06/2015 F{X~{T? P.S / ,0 123241 / COPY OF THE ORDER FORWARDED TO : 1. ! / THE APPELLANT 2. '#$ ! / THE RESPONDENT. ITA NO.585/MUM/2013 M/S GURUKRUPA OVERSEAS TRADING CORPORATION 4 3. %$ %$ & ( ) / THE CIT, MUMBAI. 4. %$ %$ & / CIT(A)- , MUMBAI 5. )*+$ ' , %$ $ - , / DR, ITAT, MUMBAI 6. +. / / GUARD FILE. / BY ORDER, #$) ' //TRUE COPY// / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI