KALE ENTERTAINMENT & RESORTS PVT. LTD., MUMBAI V. ITO 12(3)(2), MUMBAI

ITA 6006/MUM/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3619 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 5 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-03-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2014-2015
• Appeal Filed On: 20-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GURBINDER SINGH LD
• Keywords: Principle of natural justice

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL H BENCH, MUMBAI , , BEFORE HONBLE SHRI PAVAN KUMAR GADALE, JM AND HONBLE SHRI MANOJ KUMAR AGGARWAL, AM (HEARING THROUGH VIDEO CONFERENCING MODE) ./ I.T.A. NO. 6006/MUM/2019 ( / ASSESSMENT YEAR : 2014-15) KALE ENTERTAINMENT & RESORTS PRIVATE LIMITED 8, NANDADEEP, KAILASHPURI UPPER GOVIND NAGAR MALAD (E), MUMBAI-400 097 / VS. I TO - 12(3) (2) 1 ST FLOOR AAYKAR BHAVAN M.K. ROAD MUMBAI-400 020. *+ ./ ./PAN/GIR NO. AACCK-6915-H ( +- /APPELLANT ) : ( ./+- / RESPONDENT ) ASSESSEE BY : NONE REVENUE BY : SHRI GURBINDER SINGH-LD.DR / DATE OF HEARING : 09/03/2021 / DATE OF PRONOUNCEMENT : 09/03/2021 / O R D E R MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. AGGRIEVED BY CONFIRMATION OF PENALTY U/S 271(1)( C) FOR RS.3.08 LACS, THE ASSESSEE IS IN FURTHER APPEAL BEFORE US. AT THE TIME OF HEARING, THE ASSESSEE, VIDE LETTER DATED 08/03/2021, SOUGHT ADJOURNMENT. HOWEVER, LD. SR. DR POINTED OUT THAT THE IMPUGNED O RDER IS AN EX-PARTE ORDER SINCE THE ASSESSEE FAILED TO APPEAR BEFORE LE ARNED FIRST APPELLATE AUTHORITY. 2 2. UPON PERUSAL OF CASE RECORDS, WE AGREE THAT THE ASSESSEE REMAINED NEGLIGENT IN ATTENDING THE APPELLATE PROCE EDINGS. HOWEVER, KEEPING IN VIEW THE PRINCIPLE OF NATURAL JUSTICE, W E ARE INCLINED TO PROVIDE ANOTHER OPPORTUNITY OF HEARING TO ASSESSEE TO SUBST ANTIATE HIS CASE BEFORE LEARNED FIRST APPELLATE AUTHORITY. ACCORDING LY, WE SET-ASIDE THE IMPUGNED ORDER AND RESTORE THE MATTER BACK TO THE F ILE OF LD. CIT(A) FOR RE-ADJUDICATION AFTER PROVIDING ANOTHER OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE, IN TURN, IS DIRECTED TO SUB STANTIATE ITS CLAIM FAILING WHICH LD. CIT(A) SHALL BE AT LIBERTY TO PRO CEED WITH ADJUDICATION ON THE BASIS OF MATERIAL ON RECORD. 3. THE APPEAL STANDS ALLOWED FOR STATISTICAL PURPOS E. ORDER PRONOUNCED IN THE OPEN COURT ON 09 TH MARCH, 2021. SD/- SD/- (PAVAN KUMAR GADALE) (MANOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 09/03/2021 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. 7 .18 , 8 , / DR, ITAT, MUMBAI 6. 9:; / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI.