AADI DREAM PROPERTIES PVT. LTD., MUMBAI V. ITO 12 (1)(1), MUMBAI

ITA 6036/MUM/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 6078 (ITAT-MUMBAI)
• Duration Of Justice: 11 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 23-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHAUDHARY ARUN KUMAR SINGH
• Assessee Lawyers: POONAM MEHTA
• Keywords: Opportunity of being heard; Set aside
• Section: 68

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY , JUDICIAL MEMBER ITA NO . 6036 / MUM . /2018 ( ASSESSMENT YEAR : 20 13 1 4 ) M/S. AADI DREAM PROPERTIES PVT. LTD. A 001, PRASHAM KASTUR PARK ROAD BORIVALI (W), MUMBAI 400 092 PAN AAICA9209Q . APPELLANT V/S INCOME TAX OFFICER WARD 12 (1) (1) , MUMBAI . RESPONDENT ASSESSEE BY : MS. POONAM MEHTA REVENUE BY : SHRI CHAUDHARY ARUNKUMAR SINGH DATE OF HEARING 0 5 .09.2019 DATE OF ORDER 25.09.2019 O R D E R PER SAKTIJIT DEY, J.M. AFORESAID APPEAL HAS BEEN FILED BY THE ASSESSEE CHALLENGING THE ORDER DATED 26 TH JUNE 2018, PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 20, MUMBAI, FOR THE ASSESSMENT YEAR 2013 14. 2 . AT THE OUTSET, THE LEARNED AUTHORISE D REPRESENTATIVE SUBMITTED , ASSESSEES APPEAL WAS DISPOSED OFF EX PARTE BY THE FIRST APPELLATE AUTHORITY, AS A RESULT OF WHICH THE ASSESSEE WAS DEPRIVED FROM CONTESTING ON MERIT THE ADDITION MADE OF ` 10 LAKH AS UNEXPLAINED 2 M/S. AADI DREAM PROPERTIES PVT. LTD. CASH CREDIT UNDER SECTION 68 OF THE INCOME - TAX ACT, 1961 (FOR SHORT 'THE ACT' ). THEREFORE, S HE SUBMITTED , THE ISSUE MAY BE RESTORED BACK TO THE LEARNED COMMISSIONER (APPEALS) FOR DECIDING ON MERIT AFTER DUE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3 . THE LEARNED DEPARTMENTAL REPRESENTATIVE , THOUGH , JUSTIFIED THE EX PARTE DISPOSAL OF THE APPEAL, HOWEVER, HE SUBMITTED THAT ONE MORE OPPORTUNITY CAN BE GRANTED TO THE ASSESSEE TO REPRESENT ITS CASE BEFORE LEARNED COMMISSIONER (APPEALS). 4 . I HAVE CONSIDERED RIVAL SUBMISSIONS AND PERUSED MATERIAL ON RECORD. UNDISPUTEDLY, THE APPEAL FILED BY THE ASSESSEE BEFORE LEARNED COMMISSIONER (APPEALS) WAS DECIDED EX PARTE CONFIRMING THE ADDITION MADE BY THE ASSESSING OFFICER UND ER SECTION 68 OF THE ACT. I T APPEARS FROM THE IM PUGNED ORDER OF LEARNED COMMISSIONER (APPEALS) THAT A NUMBER OF OPPORTUNITIES WERE PROVIDED TO THE ASSESSEE TO REPRESENT ITS CASE, HOWEVER, THE ASSESSEE DID NOT APPEAR. PER CONTRA, IT IS THE CASE OF THE ASSESSEE THAT SUFFICIENT OPPORTUNITY OF BEING HEARD W AS NOT PROVIDED TO THE ASSESSEE. CONSIDERING THE LIMITED SUBMISSION OF THE ASSESSEE TO GRANT ONE MORE OPPORTUNITY TO REPRESENT THE CASE BEFORE LEARNED FIRST APPELLATE AUTHORITY, I AM INCLINED TO RESTORE THE ISSUE TO LEARNED COMMISSIONER (APPEALS) FOR DE NO VO ADJUDICATION . ACCORDINGLY, I SET ASIDE THE IMPUGNED ORDER OF LEARNED COMMISSIONER (APPEALS) AND 3 M/S. AADI DREAM PROPERTIES PVT. LTD. RESTORE THE ISSUE TO THE FILE OF THE LEARNED COMMISSIONER (APPEALS) FOR ADJUDICATION ON MERIT AFTER DUE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. AT THE SA ME TIME, I DIRECT THE ASSESSEE TO COMPLY TO THE NOTICE OF HEARING TO BE ISSUED BY LEARNED COMMISSIONER (APPEALS) AND REPRESENT ITS CASE IN A PROPER MANNER. GROUNDS ARE ALLOWED FOR STATISTICAL PURPOSES. 5 . IN THE RESULT, APPEAL IS ALLOWED FOR STATISTICAL PURP OSES. ORDER PRONOUNCED IN THE OPEN C OURT ON 25.09.2019 SD/ - SAKTIJIT DEY JUDICIAL MEMBER MUMBAI, DATED: 25.09.2019 COPY OF THE ORDER FORWARDED TO : ( 1 ) THE ASSESSEE; ( 2 ) THE REVENUE; ( 3 ) THE CIT(A); ( 4 ) THE CIT, MUMBAI CITY CONCERNED; ( 5 ) THE DR, ITAT, MUMBAI; ( 6 ) GUARD FILE . TRUE COPY BY ORDER PRADEEP J. CHOWDHURY SR. PRIVATE SECRETARY ASSISTANT REGISTRAR ITAT, MUMBAI