TECHNO PROCESS EQUIPMENTS (I) PRIVATE LTD, MUMBAI V. DCIT 15(3)(1), MUMBAI

ITA 6049/MUM/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 6734 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 7 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2014-2015
• Appeal Filed On: 27-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: M N LAD I WALA
• Keywords: Opportunity of being heard; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL E , BENCH MUMBAI BEFORE SHRI M. BALAGANESH , AM & SHRI AMARJIT SINGH , JM ITA NO. 6049 / MUM/20 1 7 ( ASSESSMENT YEAR : 2014 - 15 ) M/S. TECHNO PROCESS EQUIPMENTS (INDIA) PVT. LTD., 215/219, 2 ND FLOOR ASHOK INDUSTRIAL P REMISES L.B.S. MARG, BHANDUP (W) MUMBAI 400 078 VS. THE COMMISSIONER OF INCOME TAX (APPEALS) 24 A WING, 3 RD FLOOR, MITTAL COURT, NARIMAN POINT MUMBAI 400 021 PAN/GIR NO. AABCT2398C ( APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY SHRI M.N. LADIWALA REVENUE BY MS. NEELIMA NADKARNI DATE OF HEARING 25/04 /201 9 DATE OF PRONOUNCEMENT 30/04 /201 9 / O R D E R PER M. BALAGANESH (A.M) : THIS APPEAL IN ITA NO. 6049/MUM/2017 FOR A.Y. 2014 - 15 ARISES OUT OF THE ORDER BY THE LD. COMMISS IONER OF INCOME TAX (APPEALS) - 24, MUMBAI IN APPEAL NO. CIT(A) - 24/DCIT - 15(3)(1)/IT - 296/2016 - 17 DATED 30/06/2017 (LD. CIT(A) IN SHORT) AGAINST THE ORDER OF ASSESSMENT PASSED U/S.143(3)OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS ACT) DATED 14/12/20 16 BY THE LD. DY. COMMISSIONER OF INCOME TAX - 15(3)(1), MUMBAI (HEREINAFTER REFERRED TO AS LD. AO). ITA NO. 6049/MUM/2017 M/S. TECHNO PROCESS EQUIPMENTS 2 2. WE FIND THAT ASSESSEE HAS RAISED A PRELIMINARY GROUND THAT THE LD. CIT(A) HAD PASSED AN EXPARTE ORDER WITHOUT GIVING ADEQUATE OPPORTUNITY OF BEING HEARD T O THE ASSESSEE. WE FIND THAT THIS ISSUE GOES TO THE ROOT OF THE MATTER AND HAD TO BE ADDRESSED AT THE FIRST STAGE. 3 . FROM THE PERUSAL OF THE ORDER OF THE LD. CIT(A), WE FIND THAT THE DATE OF HEARING FIXED BEFORE THE LD. CIT(A) WAS ON 29/ 06 /2017 AND ON THA T DAY THE AUTHORISED REPRESENTATIVE OF THE ASSESSEE WAS OUT OF STATION, HENCE HE COULD NOT ATTEND THE HEARING BEFORE THE LD. CIT(A) AND THAT THE FINAL ORDER WAS PASSED BY THE LD. CIT(A) ON 30/ 06 /2017 DISMISSING THE APPEAL OF THE ASSESSEE. 3.1 . WE ALSO FIND THAT THE ASSESSEE HAD RAISED THE GROUND REGARDING THE DISALLOWANCE U/S.40(A)(IA) OF THE ACT BEFORE THE LD. CIT(A) IN ADDITION TO REGULAR GROUND RAISED FOR ADDITION MADE TOWARDS ESTIMATION OF REMUNERATION. BUT THE LD. CIT(A) HAD NOT ADJUDICATED THE GROUND IN RESPECT OF DISALLOWANCE U/S.40(A)(IA) OF THE ACT, HENCE, EVEN ON THIS ASPECT, THIS APPEAL HAD TO GO BACK TO THE FILE OF THE LD. CIT(A). HENCE, WE DEEM IT FIT AND APPROPRIATE IN THE INTEREST OF JUSTICE AND FAIR PLAY TO SET ASIDE THIS APPEAL TO THE FILE O F THE LD. CIT(A) FOR DENOVO ADJUDICATION ON MERITS. ACCORDINGLY, GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES . 4 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 30/04 /201 9 SD/ - ( AMARJIT SINGH ) SD/ - ( M.BALAGANESH ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI; DATED 30/04 /201 9 KARUNA SR. PS COPY OF THE ORDER FORWARDED TO : ITA NO. 6049/MUM/2017 M/S. TECHNO PROCESS EQUIPMENTS 3 BY ORDER, ( ASSTT. REGISTRAR) ITAT, MUMBAI 1. THE APPELLANT 2. THE RESPON DENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY//