SANMIT INFRA LIMITED, MUMBAI V. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 13(2)(1), MUMBAI

ITA 6959/MUM/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 7103 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 4 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-04-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: J
• Assessment Year: 2009-2010
• Appeal Filed On: 08-12-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: CHAUDHARY ARUN KUMAR SINGH
• Assessee Lawyers: MRS SANJUKTA CHOWDHURY
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH G, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA NO.6959/M/2017 ASSESSMENT YEAR: 2009-10 M/S. SANMIT INFRA LTD., (EARLIER KNOWN AS ASIA HR TECHNOLOGIES LTD.), 601, MAKHIJA ROYALE, 6 TH FLOOR, S.V. ROAD, KHAR (WEST), MUMBAI 400 052 PAN: AAECA9114C VS. ACIT CIR. 13(2)(1), MUMBAI - 400020 (APPELLANT) (RE SPONDENT) PRESENT FOR: ASSESSEE BY : MRS. SANJUKTA CHOWDHURY, A.R. REVENUE BY : SHRI CHAUDHARY ARUN KUMAR SINGH, D. R. DATE OF HEARING : 10.04.2019 DATE OF PRONOUNCEMENT : 30.04.2019 O R D E R PER RAJESH KUMAR, ACCOUNTANT MEMBER: THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSES SEE AGAINST THE ORDER DATED 25.10.2017 OF THE COMMISSIO NER OF INCOME TAX (APPEALS) [HEREINAFTER REFERRED TO AS TH E CIT(A)] RELEVANT TO ASSESSMENT YEAR 2009-10. 2. THE ISSUE RAISED IN 1 ST GROUND OF APPEAL IS AGAINST THE EX- PARTE ORDER PASSED BY THE LD. CIT(A) WHEN ASSESSEE COULD NOT APPEAR BEFORE THE LD. CIT(A) DUE TO NON RECEIPT OF NOTICE FIXING THE DATE OF HEARING AND THUS THE ASSESSEE PRAYS THA T THE ORDER MAY BE SET ASIDE TO THE FILE OF THE LD. CIT(A) TO D ECIDE THE SAME ON MERITS. ITA NO.6959/M/2017 M/S. SANMIT INFRA LTD 2 3. AT THE OUTSET, THE LD. COUNSEL OF THE ASSESSEE S UBMITTED BEFORE THE BENCH THAT THE ORDER BY THE LD. CIT(A) W AS EX-PARTE AS THE ASSESSEE COULD NOT APPEAR ON THE DATE OF HEA RING. THE LD. A.R. SUBMITTED THAT THE NON APPEARANCE ON THE APPOI NTED DATE OF HEARING BEFORE THE LD. CIT(A) WAS BEYOND THE CON TROL OF THE ASSESSEE AS THE ASSESSEE DID NOT GET ANY NOTICE FIX ING THE DATE OF HEARING AND THEREFORE THE PRINCIPLES OF NATURAL JUS TICE WERE VIOLATED GROSSLY WITH EX-PARTE DECISION BY LD. CIT( A). THE LD. A.R. SUBMITTED THAT THE ASSESSEE MAY KINDLY BE GIVE N ONE MORE OPPORTUNITY TO APPEAR BEFORE THE LD. CIT(A) TO PRES ENT ITS CASE SO THAT APPEAL COULD BE DISPOSED OF ON MERITS AFTER HE ARING THE ASSESSEE. 4. THE LD. D.R., ON THE OTHER HAND, DID NOT OBJECT TO THE CONTENTIONS RAISED BY THE ASSESSEE. 5. AFTER HEARING BOTH THE PARTIES AND PERUSING THE MATERIAL ON RECORD, WE OBSERVE THAT THE FIRST APPELLATE AUTHORI TY HAS PASSED THE ORDER EX-PARTE BECAUSE THE ASSESSEE COULD NOT APPEAR ON THE DATE OF HEARING DUE TO NON RECEIPT OF NOTICE FI XING THE DATE OF HEARING. IN OUR VIEW, THE ENDS OF JUSTICE WOULD BE MET IF THE ASSESSEE IS GIVEN ONE MORE OPPORTUNITY TO PRESENT I TS CASE BEFORE THE LD. CIT(A). ACCORDINGLY, WE RESTORE THE APPEAL BACK TO THE FILE OF THE LD. CIT(A) TO DECIDE THE SAME AS PER FA CTS AND LAW AFTER AFFORDING A REASONABLE OPPORTUNITY TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO CO-OPERATE IN THE EARL Y DISPOSAL OF THE APPEAL. ITA NO.6959/M/2017 M/S. SANMIT INFRA LTD 3 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS PAR TLY ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON .04.2019 . SD/- SD/- (MAHAVIR SINGH) (RAJESH KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 30.04.2019. * KISHORE, SR. P.S. COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT (A) CONCERNED, MUMBAI THE DR CONCERNED BENCH //TRUE COPY// [ BY ORD ER DY /ASSTT. REGISTRAR, ITAT, MUMBAI.