RAJESH R SINGH, MUMBAI V. DCIT 22(2), NAVI MUMBAI

ITA 6341/MUM/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 0754 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 9 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2007-2008
• Appeal Filed On: 24-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHAITANYA ANJARIA
• Keywords: Opportunity of being heard
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH D , MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI M. BALAGANESH , HON'BLE ACCOUNTANT MEMBER ITA NO. 6341 /MUM/201 7 (A.Y: 2007 - 08) SHRI RAJESH R. SINGH 1/1, GHANSHYAM BAUG CAMA LANE, HANSOTI ROAD GHATKOPAR(W) - 400 086 PAN: AAGPS1439P V. DCIT - 22(2) ROOM NO. 417 , 4 TH FLOOR VASHI ITO OFFICE VASHI, NAVI MUMBAI (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI MANI JAIN & SHRI PRATIK JAIN DEPARTMENT BY : SHRI CHAITANYA ANJARIA DATE OF HEARING : 26.07.2019 DATE OF PRONOUNCEMENT : 08 .08.2019 O R D E R PER C. N. PRASAD (JM) 1. TH IS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LEARNED COMMI SSIONER OF INCOME TAX (APPEALS) - 25 , MUMBAI [HEREINAFTER IN SHORT LD.CIT(A)] DATED 21.03.2016 FOR THE A.Y. 2007 - 08 IN SUSTAINING THE PENALTY LEVIED U/S. 271(1)(C) OF THE ACT. 2 ITA NO. 6341/MUM/2017 (A.Y: 2007 - 08) SHRI RAJESH R. SINGH 2. AT THE TIME OF HEARING , AT THE OUTSET LD. COUNSEL FOR THE ASSESSEE SUBMITS THAT LD.CIT(A) PASSED EXPARTE ORDER SUSTAINING THE PENALTY WITHOUT GIVING PROPER OPPORTUNITY OF BEING H EARD TO THE ASSESSEE . 3. LD. DR HAS NO SERIOUS OBJECTION IN RESTORING THE APPEAL TO THE FILE OF THE LD.CIT(A) FOR FRESH ADJUDICATION ON HEARING THE ASSESSEE . 4. ON HEARING BOTH THE PARTIES AND PERUSING THE ORDER OF THE LD.CIT(A), WE FIND THAT , THOUGH THE LD.CIT(A) HAS RECORDED THAT ON SEVERAL OCCASIONS THE ASSESSEE COULD NOT APPEAR IN SPITE OF ISSUE OF NOTICES, NO SPECIFIC INSTANCE WAS BROUGHT ON RECORD EXCEPT ON THE DATE OF HEARING I.E. , 06.09.2013 , THE ASSESSEE SOUGHT ADJOURNME NT THROUGH HIS AUTHORIZED R EPRESENTATIVE. TAKING TOTALITY OF FACTS AND CIRCUMSTANCES INTO CONSIDERATION , W E ARE OF THE CONSIDERED VIEW THAT THE ASSESSEE SHOULD BE GIVEN ONE MORE OPPORTUNITY TO PRESENT HIS CASE. THUS, WE RESTORE THIS APPEAL TO THE FILE OF THE LD. CIT(A) FOR D ENOVO ADJUDICATION IN ACCORDANCE WITH LAW . LD. COUNSEL FOR THE ASSESSEE SUBMITS THAT ASSESSEE WILL COOPERATE IN THE PROCEEDINGS BEFORE THE LD.CIT(A) AND NO ADJOURNMENT WILL BE TAKEN WITHOUT RE ASONABLE CAUSE . WE DIRECT THE ASSESSEE TO COOPERATE WITH THE PROCEEDINGS BEFORE THE LD.CIT(A) WITHOUT SEEKING ADJOURNMENTS WITHOUT ANY CAUSE. THE LD.CIT(A) SHALL DISPOSE OF THE 3 ITA NO. 6341/MUM/2017 (A.Y: 2007 - 08) SHRI RAJESH R. SINGH APPEAL AFTER PROVIDING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE . 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE . ORDER PRONOUNCED I N THE OPEN COURT ON THE 08 TH AUGUST , 2019 SD/ - SD/ - ( M. BALAGANESH ) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI / DATED 08 / 0 8 / 2019 GIRIDHAR , S R. PS COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY// BY ORDER (ASSTT. REGISTRAR) ITAT, MUM