SANJEEV DHARMENDRA AGARWAL, PALGHAR V. ITO WARD -4 , PALGHAR

ITA 7006/MUM/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 3937 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 2 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 06-12-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Reasonable cause; Set aside

Judgement Text

IN THE INC OME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE SHRI C. N. PRASAD , JM & SHRI S . RIFAUR RAHMAN, AM ./ I.T.A. NO . 7006 / MUM/ 2018 ( / ASSESSMENT YEAR: 2014 - 15 ) SANJEEV DHARMENDRA AGARWAL, MALYAN VADKUN NAKA, DAHANU ROAD, PALGHAR DAHANU, PIN - 401 602 / VS. ITO WARD 4, PALGHAR, MAHARASHTRA PIN - ./ ./ PAN NO. AA ZPA 5727 F ( / APPELLANT ) : ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENTBY : SHRI KIRAN UNAVEKAR, DR / DATE OF HEARING : 24.02.2020 / DATE OF PRONOUNCEMENT : 28.02.2020 / 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 - 3 IN SHORT REFERRED AS LD. CIT (A) , THANE, DATED 20.09.2018 FOR A SSESSMENT YEAR (IN SHORT A Y ) 2014 - 15 . 2 I.T.A. NO. 7006 /MUM/201 8 SANJEEV DHARMENDRA AGARWAL, 2 . A T THE OUTSET, WE NOTICE THAT NONE APPEARED ON BEHALF OF THE ASSESSEE INSPITE OF CALLS. ON THE OTHER HAND, LD. DR IS PRESENT IN THE COURT. FURTHER WE NOTICE 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 HEARING WAS GIVEN TO THE ASSESSEE APART FROM OTHER GROUNDS MENTIONED IN THE GROUNDS OF APPEALS. 3 . ON THE OTHER HAND, LD. DR SUBMITTED THAT ASSESSEE HAS TAKEN ADJOURNMENTS MANY TIMES, HOWEVER HE AGREED THIS MAY BE REMITTED BACK TO THE FILE OF LD. CIT(A) FOR ADJUDICATION. 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 NOBODY APPEARED ON BEHALF OF THE ASSESSEE . EVEN THOUGH ASSESSEE HAS SUBMITTED SUFFICIENT CAUSE FOR NON - APPEARANCE BEF ORE LD. CIT(A) AS THE AR OF THE ASSESSEE WAS SUFFERED HEART ATTACK , THE REFORE THE ASSESSEE HAS A REASONABLE CAUSE AND HENCE, IN OUR CONSIDERED VIEW, ASSESSEE SHOULD BE GIVEN ONE MORE OPPORTUNITY TO REPRESENT HIS CASE. 3 I.T.A. NO. 7006 /MUM/201 8 SANJEEV DHARMENDRA AGARWAL, 5. C ONSIDERING THE FACTS AND CIR CUMSTA NCES OF THE PRESENT CASE AND 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 THE MATTER BACK TO THE FILE OF THE LD. CIT(A) FOR DECIDING IT AFRESH ON MERI TS AFTER PR OVIDING OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 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 FOR STATISTICAL PURPOSES . ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH FEB 2020. SD/ - SD/ - ( C. N. PRASAD ) (S. RIFAUR RAHMAN ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI ; DATED : 28 .02 .2020 SR.PS . DHANANJAY 4 I.T.A. NO. 7006 /MUM/201 8 SANJEEV DHARMENDRA AGARWAL, / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. ( ) / THE CIT(A) 4. / CIT - CONCERNED 5. , , / DR, ITAT, MUMBAI 6. / GUARD F I LE / BY ORDER, . / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI