JAYDEEP DEVJI PALANI, MUMBAI V. ITO WARD - 20(1)(3), MUMBAI

ITA 6420/MUM/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 1302 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-04-2017
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 01-11-2016
• Court: TRIBUNAL
• Department Lawyers: BEENA SANTOSH
• Assessee Lawyers: JITENDRA SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC , BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM ITA NO. 6 420 / MUM/20 1 6 ( ASSESSMENT YEAR : 2011 - 12 ) JAYDEEP DEVJI PALANI PROP: M/S. NIHAR TRADING CO., 207, NIMBUS TRADE CENTRE, OPP. MALAD LINK ROAD, ANDHERI (W), MUM BAI 400 053 VS. ITO WARD 20 (1)(3) PAN/GIR NO. AADPP5318H APPELLANT ) .. RESPONDENT ) ASSESSEE BY SHRI JITENDRA SINGH REVENUE BY MS. BEENA SANTOSH DATE OF HEARING 20 / 04 /201 7 DATE OF PRONOUNCEME NT 20 / 04 /201 7 / O R D E R PER R.C.SHARMA (A.M) : THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A) - 51, MUMBAI DATED 05/08/2016 IN THE MATTER OF ORDER PASSED U/S.143(3) OF THE ACT. 2. IT WAS SUBMITTED THAT THE CA OF THE ASSESSEE IS NO MORE, T HEREFORE, ON THE DATE FIXED FOR HEARING BEFORE THE CIT(A), NEITHER CA APPEARED NOR HE PASSED MESSAGE TO ANY OTHER PERSON FOR APPEARING. THEREFORE, CIT(A) HAS PASSED EX - PARTE ORDER. ASSESSEE HAS ALSO FILED AN AFFIDAV IT IN SUPPORT OF ITS CONTENTION, WHICH RE ADS AS UNDER: - ITA NO. 6420/MUM/2016 JAYDEEP DEVJI PALANI 2 A F F I D A V I T I, JAYADEEP DEVJI PAL ANI , AGED 46 YEARS, S/O OF SHRI DEVJI NENSEY PALANI, RESIDING AT 209, NIMBUS CENTRE, OFF MALAD LINK ROAD, ANDHERI (WEST), MUMBAI - 400053, DO HEREBY ON SOLEMN AFFIRMATION STATE AS UNDER: - 1. THAT , I AM A PROPRIETOR OF M/S. NIHAR TRADING CO. ENGAGED IN THE BUSINESS OF EXPORT COMMISSION AGENTS. 2. THAT, I HAVE FILED AN APPEAL AGAINST THE ASSESSMENT ORDER DATED 19.03.2014 PASSED BY THE INCOME TAX OFFICER. WARD - 20(L}(3), MUMBAI BEFORE THE LD. COMMI SSIONER OF INCOME TAX (APPEALS) - 31, MUMBAI. 3. THAT, MY TAX MATTERS WERE HANDLED BY SHRI H L CHHEDA HAS FILED THE APPEAL AGAINST THE ASSESSMENT ORDER BEFORE THE LD. CIT(A) AND HE WAS SUPPOSED TO APPEAR BEFORE THE LD. CIT(A). HOWEVER, SHRI H.L. CHHEDA E XPIRED ON 06.09.2014. THUS, THE APPEAL FILED BEFORE THE LD. CIT(A) WAS NOT ATTENDED BY ANYONE AND LD. CIT(A) HAS PASSED THE EX - PARTE ORDER DATED 05.08.2016. 4. THAT NON - ATTENDANCE BEFORE THE LD. CIT(A) IS NOT DELIBERATE BUT DUE TO THE REASONS BEYOND MY CO NTROL. 5. THAT, THE EX - PARTE ASSESSMENT ORDER HAD CAUSED GRAVE INJUSTICE TO ME. HENCE, YOUR HONOURS MAY BE PLEASED TO ADMIT THE EVIDENCE FURNISHED BEFORE YOUR HONOURS AND DECIDE THE APPEAL ON MERITS OF THE CASE. 6. THAT, WHATEVER IS STATED HEREIN ABOVE IS TRUE TO THE BEST OF MY KNOWLEDGE. 3. I HAVE HEARD THE RIVAL CONTENTIONS AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW AND FOUND THAT CIT(A) HAS DISMISSED THE APPEAL FOR NON - PROSECUTION ON THE PLEA THAT NOBODY APPEARED ON BEHALF OF THE ASSESSEE INSPITE OF GIVING AN OPPORTUNITY. WITH REGARD TO THE MERIT OF THE ADDITION, CIT(A) HAS JUST STATED THAT ASSESSEE HAS NOT PRODUCED ANY EVIDENCE IN SUPPORT OF THE DISALLOWANCE SO MADE BY THE AO. IN TERMS OF THE AFFIDAVIT ITA NO. 6420/MUM/2016 JAYDEEP DEVJI PALANI 3 SO FILED, I FOUND THAT THERE IS REAS ONABLE CAUSE FOR THE ASSESSEE IN NOT APPEARING BEFORE THE CIT(A) ON THE DATE FIXED FOR HEARING. IN THE INTEREST OF JUSTICE, I SET ASIDE THE EX - PARTE ORDER OF CIT(A) AND RESTORE THE M ATTER BACK TO THE FILE OF THE CIT(A) FOR DECIDING THE ISSUE AFRESH AFTER G IVING DUE OPPORTUNITY TO THE ASSESSEE. 4. LEARNED DR DID NOT SHOW ANY OBJECTION FOR SUCH RESTORATION. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED IN TERMS INDICATED HEREINABOVE. O RDER PRONOUNCED IN THE OPEN COURT ON THIS 20 / 04 /2017 S D/ - ( R.C.SHARMA ) ACCOUNTANT MEMBER MUMBAI ; DATED 26 / 04 /201 7 KARUNA SR. PS COPY OF THE ORDER FORWARDED TO : BY ORDER, ( ASSTT. REGISTRAR) ITAT, MUMBAI 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MU MBAI 6. GUARD FILE. //TRUE COPY//