NIYAZ MANIHAR, MUMBAI V. ITO- 30(2)(4), MUMBAI, MUMBAI

ITA 6442/MUM/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 1406 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 8 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-07-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 09-10-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJAY J SETHI LD
• Keywords: Principle of natural justice; Set aside

Judgement Text

1 - IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI , , BEFORE HONBLE SHRI AMARJIT SINGH, JM AND HONBLE SHRI MANOJ KUMAR AGGARWAL, AM (HEARING THROUGH VIDEO CONFERENCING MODE) ./ I.T.A. NO.6442/MUM/2019 ( / ASSESSMENT YEAR: 2010-11) & ./ I.T.A. NO.6443/MUM/2019 ( / ASSESSMENT YEAR: 2011-12) NIYAZ MANIHA R 214C-BOMBAY TALKIES COMPOUND N.L. ROAD, MALAD WEST MUMBAI-400 064 / VS. INCOME T AX OFFICER - 30(2)(4) C-13, ROOM NO.609 BKC, MUMBAI-51 '# ./ ./PAN/GIR NO. AEXPM-2797-M ( !#% /APPELLANT ) : ( &'#% / RESPONDENT ) ASSESSEE BY : NONE REVENUE BY : SHRI SANJAY J. SETHI-LD. DR / DATE OF HEARING : 06/07/2021 / DATE OF PRONOUNCEMENT : 06/07/2021 / O R D E R MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. AGGRIEVED BY CONFIRMATION OF CERTAIN ADDITIONS F OR ASSESSMENT YEARS (AY) 2010-11 & 2011-12 VIDE COMMON ORDER DATE D 31/07/2019, THE ASSESSEE IS IN FURTHER APPEAL BEFOR E US. 2. AT THE TIME OF HEARING OF APPEAL, NONE APPEARED FOR ASSESSEE. THE LD. DR PLEADED FOR DISMISSAL OF APPEAL BY POINT ING OUT THAT THE 2 ASSESSEE FAILED TO APPEAR BEFORE FIRST APPELLATE AU THORITY ALSO. UPON PERUSAL OF PARA-7.4 OF THE IMPUGNED ORDER, IT IS EVIDENT THAT DESPITE NOTICES, THE ASSESSEE HAS FAILED TO ATTEND APPELLATE PROCEEDINGS AND CONSEQUENTLY, THE ADDITIONS MADE BY LD. AO WERE CONFIRMED. 3. ALTHOUGH WE CONCUR WITH LD. DRS SUBMISSIONS THA T THE ASSESSEE REMAINED NEGLIGENT, HOWEVER, KEEPING IN VI EW THE PRINCIPLE OF NATURAL JUSTICE, THE BENCH DEEMS IT FI T TO PROVIDE ANOTHER OPPORTUNITY TO THE ASSESSEE TO SUBSTANTIATE ITS CAS E BEFORE LEARNED FIRST APPELLATE AUTHORITY. THEREFORE, THE APPEALS A RE SET ASIDE TO THE FILE OF LD. CIT(A) FOR FRESH ADJUDICATION AFTER AFF ORDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSE E, IN TURN, IS DIRECTED TO SUBSTANTIATE ITS CLAIM FAILING WHICH LD . CIT(A) SHALL BE AT LIBERTY TO PROCEED WITH ADJUDICATION ON THE BASIS O F MATERIAL ON RECORD. 3. BOTH THE APPEALS STAND ALLOWED FOR STATISTICAL P URPOSE. ORDER PRONOUNCED ON 06 TH JULY, 2021. SD/- SD/- (AMARJIT SINGH) (MANOJ K UMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 06/07/2021 SR.PS, JAISY VARGHESE !'#' / COPY OF THE ORDER FORWARDED TO : 1. !#% / THE APPELLANT 2. &'#% / THE RESPONDENT 3. - ( ! ) / THE CIT(A) 4. - / CIT CONCERNED 5. ./& 0 , ! 0 , / DR, ITAT, MUMBAI 6. /123 / GUARD FILE 3 / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI.