NEETA TOURS AND TRAVELS, MUMBAI V. JCIT-II, THANE

ITA 6515/MUM/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 88695 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 4 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-03-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 06-11-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PAWAN KUMAR BEERLA DR
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES B, MUMBAI , . . , , BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER, AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA NO.6515/MUM/2013 ASSESSMENT YEAR: 2010-11 M/S NEETA TOURS AND TRAVELS, A/19, SARASWATI NIWAS, PAI NAGAR, ROKADIA LANE, BORIVALI WEST, MUMBAI-400092 / VS. JOINT COMMISSIONER OF INCOME TAX, RANGE-II, 6 TH FLOOR, ASHAR IT PARK, THANE. ( #$% & /ASSESSEE) ( ' / REVENUE) P.A. NO. A AEFN3413G #$% & / ASSESSEE BY NONE ' / REVENUE BY SHRI PAWAN KUMAR BEERLA-DR ( ') * & + / DATE OF HEARING : 30/03/2015 * & + / DATE OF ORDER : 01/04/2015 / O R D E R PER JOGINDER SINGH (JUDICIAL MEMBER) THE ASSESSEE IS AGGRIEVED BY THE IMPUGNED ORDER DA TED 02/09/2013, OF THE LD. FIRST APPELLATE AUTHORITY, M UMBAI, ON M/S NEETA TOURS AND TRAVELS 2 THE GROUND THAT THE LD. FIRST APPELLATE AUTHORITY E RRED IN DISMISSING THE APPEAL OF THE ASSESSEE AND NOT CONDO NING THE DELAY OF 36 DAYS WHICH IS IN BREACH OF PRINCIPLE OF NATURAL JUSTICE. 2. AT THE TIME OF HEARING, NOBODY WAS PRESENT ON BE HALF OF THE ASSESSEE, IN SPITE OF ISSUANCE OF REGISTERED AD NOTICE. WE HAVE NO OPTION BUT TO PROCEED EX-PARTY QUA THE ASSE SSEE AND TEND TO DISPOSE OF THIS APPEAL ON THE BASIS OF MATE RIAL AVAILABLE ON RECORD. HOWEVER, SHRI PAWAN KUMAR B EERLA, LD. DR, WAS PRESENT FOR THE REVENUE, WHO DEFENDED T HE CONCLUSION ARRIVED AT IN THE IMPUGNED ORDER. 2.1. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND P ERUSED THE MATERIAL AVAILABLE ON RECORD. WITHOUT GOING INT O MUCH DELIBERATION, WE NOTE THAT BEFORE THE LD. COMMISSIO NER OF INCOME TAX (APPEALS), THERE WAS DELAY OF 36 DAYS IN FILING THE APPEAL. THE ASSESSEE FILED APPLICATION DATED 04/03 /2013 AS THE PARTNER WAS LOOKING AFTER THE LEGAL MATTERS WAS OUT OF STATION AND THUS THE DELAY WAS CAUSED. IDENTICALLY , THE CHARTERED ACCOUNTANT OF THE ASSESSEE WAS ALSO OUT O F STATION AND WAS BUSY IN ATTENDING THE CEREMONY OF HIS DECEA SED BROTHER. IN VIEW OF THESE FACTS, WE ARE OF THE VIE W, THAT DELAY SHOULD HAVE BEEN CONDONED BY THE LD. COMMISSIONER O F INCOME TAX (APPEALS), CONSEQUENTLY, WE REMAND THIS APPEAL TO THE FILE OF THE LD. COMMISSIONER OF INCOME TAX ( APPEALS) TO DECIDE ON MERIT. THE ASSESSEE BE GIVEN OPPORTUNITY OF BEING HEARD WITH FURTHER LIBERTY TO FURNISH EVIDENCE, IF ANY, IN M/S NEETA TOURS AND TRAVELS 3 SUPPORT OF ITS CLAIM. THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES ONLY. FINALLY, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THIS ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF LD. DR, AT THE CONCLUSION OF THE HEARIN G ON 30/03/2015. S D/ - (N.K. BILLAIYA) S D/ - (JOGINDER SINGH) '# / ACCOUNTANT MEMBER $# / JUDICIAL MEMBER ( ) MUMBAI; , DATED : 01/04/2015 F{X~{T? P.S/. . . %$&'()(*& / COPY OF THE ORDER FORWARDED TO : 1. -./0 / THE APPELLANT 2. 12/0 / THE RESPONDENT. 3. 3 3 ( 4& ( -. ) / THE CIT, MUMBAI. 4. 3 3 ( 4& / CIT(A)- , MUMBAI 5. 6'7 1&# , 3 -.+ -# 8 , ( ) / DR, ITAT, MUMBAI 6. 9$ :) / GUARD FILE. / BY ORDER, 26.& 1& //TRUE COPY// / (DY./ASSTT. REGISTRAR) , ( ) / ITAT, MUMBAI