ADVENTITY GLOBAL SERVICES PVT. LTD., MUMBAI V. DCIT 12 (1)(1), MUMBAI

ITA 6786/MUM/2018

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 3984 (ITAT-MUMBAI)
• Duration Of Justice: 11 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-11-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 29-11-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 20

Judgement Text

IN THE INC OME TAX APPELLATE TRIBUNAL A BENCH, MUMBAI BEFORE SHRI MAHAVIR PRASAD, JM & SHRI S . RIFAUR RAHMAN, AM ./ I.T.A. NO . 6786 / MUM/ 2018 ( / ASSESSMENT YEAR: 2015 - 16 ) M/S ADVENTITY GLOBAL SERVICES PVT. LTD. 101, INTERFACE BUILDING NO. 16, OFF LINK ROAD, MALAD (W), MUMBAI - 400 002 / VS. D CIT 1 2(1 ) (1) , AAYAKAR BHAVAN, M. K. ROAD, MUMBAI 400 020 ./ ./ PAN NO. AA BCC 5737 A ( / APPELLANT ) : ( / RESPONDENT ) / APPELLANT BY : SHR I HARIDAS BHATT , AR / RESPONDENTBY : SHRI S. MICHEL JERALD, DR / DATE OF HEARING : 05 .11 .201 9 / DATE OF PRONOUNCEMENT : 07.11.2019 / O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. COMMIS S IONER OF INCOME TAX - 20 IN SHORT 2 I.T.A. NO. 6786 /MUM/201 8 M/S ADVENTITY GLOBAL SERVICES PVT. LTD. REFERRED AS LD. CIT (A) , MUMBAI, DATED 28.06 .18 FOR A SSESSMENT YEAR (IN SHORT A Y ) 2015 - 16 . 2 . AFTER HEARING LD. AR AT SOME LENGTH, WE NOTICED THAT ASSESSEE HAD NOT APPEARED BEFORE LD. CIT(A) , THEREFORE LD. CIT(A) HAD PASSED EX - PARTE ORDER AND NOW, ASSESSEE HAD CHALLENGED THE ORDER OF LD. CIT(A) ON THE GROUND THAT NO SUFFICIENT OPPORTUNITY OF HEARIN G WAS GIVEN TO THE ASSESSEE APART FROM OTHER GROUNDS MENTIONED IN THE GROUNDS OF APPEALS. LD. AR FURTHER SUBMITTED THAT NOTICE ISSUED BY LD. CIT(A) ON WRONG ADDRESS IN WHICH ASSESSEE IS NOT RESIDING, MOREOVER ASSESSEE HAS GIVEN ITS ADDRESS IN FORM - 36 WHICH IS SIMILAR TO THE ADDRESS IN ASSESSMENT ORDER. SINCE ASSESSEE HAS NOT RECEIVED ANY NOTICE, THEREFORE EX - PARTE ORDER PASSED BY LD. CIT(A) IS BAD IN LAW. 3 . ON THE OTHER HAND, LD. DR SUBMITTED THAT ASSESSEE HAS TAKEN ADJOURNMENTS AND THE ISSUE OF NOTICE IS RECTIFIABLE MISTAKE, HOWEVER HE AGREED THIS MAY BE REMITTED BACK TO THE FILE OF LD. CIT(A) FOR ADJUDICATION. 3 I.T.A. NO. 6786 /MUM/201 8 M/S ADVENTITY GLOBAL SERVICES PVT. LTD. 4. CONSIDERING THE RIVAL SUBMISSION AND MATERIAL PLACED ON RECORD, WE NOTICE FROM THE RECORDS THAT LD. CIT(A) HAD PASSED AN EX - PARTE ORDER AS NO BODY APPEARED ON BEHALF OF THE ASSESSEE . SINCE T HE NOTICE ISSUED BY LD. CIT(A) WAS SENT TO THE WRONG ADDRESS, WHERE ASSESSEE IS NOT RESIDING. AS THERE IS SUFFICIENT CAUSE FOR NON - APPEARANCE BEFORE LD. CIT(A), THE ASSESSEE SHOULD BE GIVEN ONE MORE OPPORTUNI TY TO REPRESENT ITS CASE. 5. C ONSIDERING THE FACTS AND CIR CUMSTANCES OF THE PRESENT CASE AND WHILE CONSIDERING THE REQUEST OF THE ASSESSEE THAT HE COULD NOT APPEAR BEFORE LD. CIT(A) BECA USE OF NON - COMMUNICATION , THEREFORE WE ARE OF THE CONSIDERED VIEW THAT THE ENDS OF JUSTICE WOULD BE MET ONLY WHEN WE SET ASIDE THE EX - PARTE ORDER PASSED BY THE LEARNED CIT(A) AND RESTORE BACK THE MATTER TO THE FILE OF THE LD. CIT(A) FOR DECIDING IT AFRESH ON MERITS AFTER PROVIDING OPPORTUNIT Y OF HEARING TO THE ASSESSEE. 4 I.T.A. NO. 6786 /MUM/201 8 M/S ADVENTITY GLOBAL SERVICES PVT. LTD. 6 . BEFORE PARTING, WE MAY MAKE IT CLEAR THAT OUR DECISION TO RESTORE T HE MATTER BACK TO THE FILE OF LD. CIT(A) SHALL IN NO WAY BE CONSTRUED AS HAVING ANY REFLECTION OR EXPRESSION ON THE MERITS OF THE DISPUTE, WHIC H SHALL BE ADJUDICATED BY LD. CIT(A) INDEPENDENTLY IN ACCORDANCE WITH LAW. WITH THESE DIRECTIONS, THE GROUNDS OF APPEAL RAISED BY THE ASSESSEE ARE PARTLY A LLOWED FOR STATISTICAL PURPOSES. 7 . IN THE NET RESULT, THE APPEAL FILED BY THE ASSESSEE STANDS PARTLY ALLOWED F OR STATISTICAL PURPOSES . ORDER PRONOUNCED IN THE OPEN COURT ON 7 TH NOV 20 19 . SD/ - SD/ - ( MAHAVIR PRASAD ) (S. RIFAUR RAHMAN ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI ; DATED : 07 .11 .201 9 SR.PS . DHANANJAY / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. ( ) / THE CIT(A) 4. / CIT - CONCERNED 5. , , / DR, ITAT, 5 I.T.A. NO. 6786 /MUM/201 8 M/S ADVENTITY GLOBAL SERVICES PVT. LTD. MUMBAI 6. / GUARD F I LE / BY ORDER, . / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI