M/S DATABASE TRADING PVT LTD, MUMBAI V. ACIT, CIRCLE-12(2)(1) PRESENTLY ACIT, CC-7(2), MUMBAI

ITA 708/MUM/2022

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 2156 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2017-2018
• Appeal Filed On: 19-04-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: PRATEEK JHA. PRAYAG JHA
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI GAGAN GOYAL, AM आयकर अपील सं/ I.T.A. No.708/Mum/2022 (निर्धारण वर्ा / Assessment Years: 2017-18) M/s. Database Trading Pvt. Ltd. Office No. 310, B2B, Agarwal Centre, Malad (West), Mumbai-400064. बिधम/ Vs. ACIT, Circle-12(2)(1) (Presently ACIT, CC- 7(2), Mumbai) Room No.655, Aayakar Bhavan, M. K. Road, Mumbai-400020. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AABCD3835C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) सुनवाई की तारीख / Date of Hearing: 21/07/2022 घोषणा की तारीख /Date of Pronouncement: 28/07/2022 आदेश / O R D E R PER ABY T. VARKEY, JM: This is an appeal preferred by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-49, Mumbai dated 28.02.2022 for assessment year 2017-18. 2. At the outset, the Ld. AR of the assessee brought to our notice that this was an ex-parte order passed by the Ld. CIT(A). According to the Ld. AR, the date of hearings were fixed in January & February, 2022 and the assessee was out of station and therefore could not attend the hearing and therefore, sought adjournment. However, the Ld. CIT(A) has brushed aside the request of the assessee and has passed the impugned order, which according to Ld. AR is in violation of natural justice and therefore wants us to set aside the impugned order. 3. Having gone through the exparte order of the Ld. CIT(A), we note that the Ld. CIT(A) has passed the order without hearing the assessee which is per-se in violation of the natural justice. Therefore, Assessee by: Shri Prateek Jha/Dr. Prayag Jha Revenue by: Shri P. R. Mane (DR) ITA No.708/Mum/2022 A.Y. 2017-18 Database Trading 2 we on this short point, are inclined to set aside the impugned order of the Ld. CIT(A) and direct the Ld. CIT(A) to decide the grounds of appeal of the assessee as per section 250(6) of the Income Tax Act, 1961 (hereinafter “the Act”) after hearing the assessee in accordance to law. Needless to say that the assessee should be diligent and appear before the Ld. CIT(A) on the dates fixed for hearing and file the documents/written submission in support of its grounds of appeal if advised to do so. 4. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on this 28/07/2022. Sd/- Sd/- (GAGAN GOYAL) (ABY T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER मुंबई Mumbai; दिनांक Dated : 28/07/2022. Vijay Pal Singh, (Sr. PS) आदेश की प्रनिनलनि अग्रेनर्ि/Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant 2. प्रत्यर्थी / The Respondent. 3. आयकर आयुक्त(अपील) / The CIT(A)- 4. आयकर आयुक्त / CIT 5. दवभागीय प्रदतदनदि, आयकर अपीलीय अदिकरण, मुंबई / DR, ITAT, Mumbai 6. गार्ड फाईल / Guard file. आदेशधिुसधर/ BY ORDER, सत्यादपत प्रदत //True Copy// उि/सहधयक िंजीकधर /(Dy./Asstt. Registrar) आयकर अिीलीय अनर्करण, मुंबई / ITAT, Mumbai