SUJAN IMPEX P. LTD, MUMBAI V. ACIT 2(3), MUMBAI

ITA 6318/MUM/2010

• Counselvise Citation: 631819914 RSA 2010
• Duration Of Justice: 1 year(s) 3 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-12-2011
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: E
• Next Hearing Date: 14-12-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 24-08-2010
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: O A MAO
• Assessee Lawyers: AMOL PRADHAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH E, MUMBAI BEFORE SHRI N.V.VASUDEVAN(J.M) & SHRI R.K.PANDA (A .M) ITA NO.6318/MUM/2010(A.Y.2006-07) M/S. SUJAN IMPEX PVT. LTD. C-3, NANDDHAM INDUSTRIAL ESTATE, MAROL MAROSHI ROAD, ANDHERI(EAST), MUMBAI 59. PAN:AACCS 2106G (APPELLANT) VS. THE ACIT 2(3), MUMBAI. (RESPONDENT) APPELLANT BY : SHRI AMOL PRADHAN REVENUE BY : SHRI O.A. MAO (DR) DATE OF HEARING : 14/12/2011 DATE OF PRONOUNCEMENT : 21/12/2011 ORDER PER N.V.VASUDEVAN, J.M, THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE OR DER DATED 15/6/2010 OF CIT(A)-6, MUMBAI RELATING TO ASSESSMENT YEAR 200 6-07. 2. THE ASSESSEE IS A COMPANY ENGAGED IN THE BUSINES S OF TRADING IN ELECTRONICS, ENGINEERING ITEMS AND FABRICS. FOR A. Y 2006-07 ASSESSEE FILED A RETURN OF INCOME DECLARING TOTAL INCOME OF RS. 62,6 8,441/-. BY AN ORDER OF ASSESSMENT DATED 19/11/08, THE AO DETERMINED THE TO TAL INCOME OF THE ASSESSEE AT RS. 70,56,660/-. AGAINST THE ADDITIONS MADE BY THE AO IN THE ORDER OF ASSESSMENT THE ASSESSEE PREFERRED AN APPEA L BEFORE CIT(A). 3. ACCORDING TO THE CIT(A) THE APPEAL WAS FIXED FOR HEARING ON 6/1/2010 AND THE NOTICE DATED 23/12/2009 WAS ISSUED TO THE A SSESSEE FOR THE AFORESAID HEARING. ACCORDING TO THE CIT(A) NONE AT TENDED AND, FRESH NOTICE DATED 29/4/2010 WAS ISSUED FIXING THE CASE ON 21/5/ 2010. ACCORDING TO ITA NO.6318/MUM/2010(A.Y.2006-07) 2 THE CIT(A) ON THIS DATE ALSO NONE APPEARED ON BEHAL F OF THE ASSESSEE. ANOTHER NOTICE DATED 24/5/2010 WAS ISSUED FIXING TH E CASE FOR HEARING ON 9/6/2010. ACCORDING TO THE CIT(A) NONE ATTENDED ON THIS DATE ALSO. IN THESE CIRCUMSTANCES THE CIT(A) DISMISSED THE APPEAL OF TH E ASSESSEE FOR NON- PROSECUTION. 4. IT HAS BEEN SUBMITTED BEFORE US BY THE ASSESSEE THAT IT HAS NOT RECEIVED ANY OF THE THREE NOTICES / FIXING HEARINGS IN THE ABOVE MATTER AS MENTIONED IN THE IMPUGNED APPELLATE ORDER OF THE LD , CIT (APPEALS). IT APPEARS THAT THE IMPUGNED NOTICES MAY HAVE BEEN SEN T TO THE REGD. OFFICE ADDRESS I.E. 1ST FLOOR, ROOM NO. 10, 105, BS MARG, FORT, MUMBAI 23. HOWEVER, THE SAID OFFICE IS TEMPORARILY CLOSED AND HENCE THE ASSESSEE DID NOT RECEIVE THE SAME. IT WAS SUBMITTED BY THE ASSESSEE THAT THEY HAD CLEARLY MENTIONED IN PT. 14D OF THEIR APPEAL MEMO FORM NO. 35 THAT THE NOTICES MAY PLEASE BE SERVED TO THEIR CURRENT ADDRESS BEING C-3 NANDDHAM INDUSTRIAL ESTATE, MAROL MAROSHI ROAD, ANDHERI (EAST) MUMBAI, 400059. YET THE NOTICES WERE PROBABLY SERVED ON THE EARLIER ADDRESS RESULTING IN NON-RECEIPT OF THE SAME AND CONSEQUENT NON- ATTENDANCE. IT WAS ALSO POINTED OUT THAT THE EX-PARTE APPELLATE ORDER WAS ULTIMATELY SERVED ON THE ASSESSEE AT THEIR CURRENT ANDHERI ADDRESS ONLY. 5. WE HAVE PERUSED FORM NO.35 AND WE FIND THAT TH E ADDRESS FOR COMMUNICATION WAS CLEARLY MENTIONED BY THE ASSESSE E AS C-3,NANDDHAM INDUSTRIAL ESTATE, MAROL MAROSHI ROAD, ANDHERI (EAS T), MUMBAI -59. IT IS ALSO NOTICED THAT THE ORDER OF THE CIT(A) IS SILENT WITH REGARD TO SERVICE OF NOTICES ON THE ASSESSE AND THERE IS ONLY A REFERENC E TO ISSUE OF NOTICES. WE ARE ALSO OF THE VIEW THAT CIT(A) SHOULD DECIDE THE APPEAL ON MERITS AS MANDATED IN SECTION 250(6) OF THE INCOME TAX ACT,19 61. WE, THEREFORE, SET ASIDE THE ORDER OF THE ORDER OF THE CIT(A) AND DIRE CT THE CIT(A) TO DECIDE THE APPEAL OF THE ASSESSEE ON MERIT AFTER AFFORDING THE ASSESSEE OPPORTUNITY OF ITA NO.6318/MUM/2010(A.Y.2006-07) 3 BEING HEARD. THE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSE. 6. IN THE RESULT, THE APPEAL OF THE ASSESSE IS TREA TED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THE 21 ST DAY OF DEC. 2011. SD/- SD/- ( R.K.PANDA ) (N.V.VASUDEVAN) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED. 21 ST DEC.2011 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3 . THE CIT CITY CONCERNED 4. THE CIT(A)- CONCERNED 5. THE D.RE BENCH. (TRUE COPY) BY ORDER ASST. REGISTRAR, I TAT, MUMBAI BENCHES MUMBAI. VM. ITA NO.6318/MUM/2010(A.Y.2006-07) 4 DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON 14/12/11 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 15/12/11 SR.PS/PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7. FILE SENT TO THE BENCH CLERK SR.PS/PS 8 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER