VAIDEHI AKASH HOUSING PRIVATE LIMITED, MUMBAI V. ADDL.CIT-8(3), MUMBAI

ITA 681/MUM/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3161 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2006-2007
• Appeal Filed On: 05-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJIV GUBGOTRA
• Keywords: Opportunity of being heard; Principle of natural justice; Reasonable cause
• Section: 143(3); 271D; 147

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL F BENCH, MUMBAI BEFORE S/ SHRI B.R. BASKARAN (AM) & SANDEEP GOSAIN (JM) I.T.A. NO. 681 /MUM/20 1 8 (ASSESSMENT YEAR 20 0 6 - 0 7 ) I.T.A. NO. 682/MUM/2018 (ASSESSMENT YEAR 2006 - 07) I.T.A. NO. 683/MUM/2018 (ASSESSMENT YEAR 2 007 - 08) I.T.A. NO. 684/MUM/2018 (ASSESSMENT YEAR 2008 - 09) VAIDEHI AKASH HOUSING P.LTD. 101 - 102, PRATIK CHSL J.P. ROAD, ANDHERI (WEST) MUMBAI - 400 058. PAN : AAACV4950H VS. DCIT - 11(3)(1) MUMBAI ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY NONE DEPARTM ENT BY SHRI RAJIV GUBGOTRA DATE OF HEARING 7 . 2 . 201 9 DATE OF PRONOUNCEMENT 7 . 2 . 201 9 O R D E R PER B ENCH : - THE ASSESSEE HAS FILED THESE APPEALS CHALLENGING THE ORDERS PASSED BY LEARNED CIT(A) - 18, MUMBAI AND THEY RELATE TO A.Y. 2006 - 07 TO 200 8 - 09. THE APPEAL NUMBERED AS ITA NO. 681/MUM/2018 RELATES TO PENALTY PROCEEDING INITIATED U/S. 271D AND REMAINING APPEALS RELATE TO ASSESSMENT S COMPLETED U/S. 143(3) READ WITH SECTION 147 OF THE I.T. ACT. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. WE NOT ICED FROM THE ORDER SHEET THAT THE ASSESSEE WAS REPRESENTED BY A PERSON NAME SHRI GURUNATH PHONDEKAR IN RESPECT OF EARLY HEARING APPLICATION MOVED BY THE REVENUE. THEREAFTER, WHEN NOTICE FOR HEARING WAS SENT BY THE REGISTRY BY REGISTERED POST, THE SAME HAS BEEN RETURNED UNSERVED BY THE POSTAL DEPARTMENT WITH THE NOTING LEFT . VAIDEHI AKASH HOUSING P.LTD. 2 3. LEARNED DR POINTED OUT THAT LEARNED CIT(A) HAS PASSED AN EX - PARTE ORDER DISMISSING THE APPEALS OF THE ASSESSEE IN LIMINE AS NON E APPEARED ON BEHALF OF THE ASSESSEE. UNDER THESE S ET OF FACTS, WE PROCEED TO DISPOSE OF THE APPEALS EX - PARTE, WITHOUT PRESENCE OF THE ASSESSEE. 4. WE HAVE HEARD LEARNED DR AND PERUSED THE RECORD. FROM THE ORDERS PASSED BY LEARNED CIT(A), WE NOTICED THAT THE ASSESSEE HAS BEE N SEEKING TIME OR DID NOT RESP OND TO THE NOTICES ISSUED BY LD CIT(A) , EVEN THOUGH HEARING WAS FIXED BY LEARNED CIT(A) ON SEVERAL OCCASIONS. HENCE, THE LEARNED CIT(A) HAS DISMISSED ALL THESE APPEALS ON ACCOUNT OF NONE ATTENDANCE OF THE ASSESSEE. 5. BEFORE US ALSO, AS STATED EARLIER , NO NE APPEARED ON BEHALF OF THE ASSESSEE. SINCE LEARNED CIT(A) HAS DISMISSED THE APPEALS IN LIMINE AND ALSO WITHOUT ADJUDICATING THE ISSUES ON MERIT, IN THE INTEREST OF NATURAL JUSTICE, WE ARE OF THE VIEW THAT THE ASSESSEE MAY BE PROVIDED WITH ONE MORE OPPOR TUNITY TO PRESENT ITS CASE ON MERIT S BEFORE LEARNED CIT(A). HOWEVER, THE SAME SHALL BE ON A COST , AS THE ASSESSEE DID NOT APPEAR BEFORE LEARNED CIT(A) AND NO REASONABLE CAUSE WAS ALSO CITED FOR THE SAME. ACCORDINGLY, WE IMPOSE A COST OF RS. 10,000/ - IN RES PECT OF EACH OF THE APPEALS FILED BY THE ASSESSEE. AS THERE ARE FOUR APPEALS, THE AGGREGATE AMOUNT OF COST WOULD WORK OUT TO RS.40,000/ - . WE DIRECT THE ASSESSEE TO REMIT THE ABOVE SAID AMOUNT OF RS. 40,000/ - TO THE CREDIT OF INCOME TAX DEPARTMENT AS OTHE R FEES WITHIN ONE MONTH FROM THE DATE OF RECEIPT OF TH IS ORDER OF THE TRIBUNAL. SUBJECT TO PAYMENT OF ABOVE COST, ALL FOUR APPEALS OF THE ASSESSEE ARE RESTORED TO THE FILE OF LEARNED CIT(A) FOR ADJUDICATING THEM AFRESH ON MERIT AFTER PROVIDING OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. WE ALSO DIRECT THE ASSESSEE TO FULLY COOPERATE WITH LEARNED CIT(A) FOR EXPEDITIOUS DISPOSAL OF THE APPEALS. VAIDEHI AKASH HOUSING P.LTD. 3 6. IN THE RESULT, ALL THE APPEALS FILED BY THE ASSESSEE ARE TREATED AS ALLOWED FOR STATISTICAL PURPOSES. O RDER HAS BE E N PRONOUNCED IN THE COURT ON 7 . 2 .201 9 . SD/ - SD/ - (SANDEEP GOSAIN ) (B.R.BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED : 7/ 2 / 20 1 9 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. BY ORDER, //TRUE COPY// ( SENIOR PRIVATE SECRETARY ) PS ITAT, MUMBAI