SHRI. SHIVAJI DATTA WALUNJ, MUMBAI V. ACIT CIRCLE-31 (3), MUMBAI

ITA 7095/MUM/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 7922 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 7 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-07-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2012-2013
• Appeal Filed On: 18-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SETTLED DOWN IN SMALL VILLAGE
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside
• Section: 201; 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL H BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, JM AND SHRI MANOJ KUMAR AGGARWAL , AM / I.T.A. NO. 7095 /MUM/201 9 ( / ASSESSMENT YEAR: 20 1 2 - 13 ) SHIVAJI DATTA WALUNJ 301, CRESENT TOWER , OP P. INFINITY MALL, OFF NEW LINK ROAD, ANDHERI (W), MUMBAI - 400053 . / VS. ACIT, CIRCLE - 31(3) BANDRA KURLA COMPLEX KAUTI LYA BHAWAN - 400051. ./ ./ PAN/GIR NO. : AAAPW7195C ( / APPELLANT ) .. ( / RESPONDEN T ) / DATE OF HEARING: 06 / 07 /202 1 /DATE OF PRONOUNCEMENT: 06 /07/2021 / O R D E R PER AMARJIT SING H, JM: THE ASSESSEE HAS FILED THE PRESENT APPEAL AGAINST THE ORDER DATED 30 .0 9 . 201 9 PASSED BY THE COMMISS IONER OF INCOME TAX (APPEALS) - 42 , MUMBAI (HEREINAFTER REFERRED TO AS THE CIT( A)) RELEVANT TO THE A.Y.20 12 - 1 3 . 2 . THE ASSESSEE HAS RAISED THE FOLLOW ING GROUNDS: - 1 .1 . APPELLANT HAS STOPPED THE BUSINESS AND HAS SHIFTED TO HIS NATIVE PLACE. 1.2 ALL THE NOTICES HAVE BEEN DELIVERED ON THE EMAIL ID OF ACCOUNTANT WHO HAS ALSO LEFT THE CITY AND SETTLED DOWN IN SMALL VILLAGE. ASSESSEE BY : NONE REVENUE BY: SHRI GURBINDER SINGH ( D R) ITA NO. 7095 /M UM /201 9 A.Y.20 1 2 - 1 3 2 1.3 AS PER THE FACTS GIVEN BY T HE ACCOUNTANT, HE COULD NOT ACCESS THE NET AND IS NOT AWARE OF THE NOTICES BEING RECEIVED BY HIM ON HIS EMAIL AND HENCE, HE HAS NOT INFORMED THE APPELLANT REGARDING NOTICES ISSUED AND NOT RECEIVED BY HIM. IT IS RESPECTFULLY SUBMITTED THAT APPELLANT HAS FU LLY EXPLAINED THE FACTS OF THE CASE IN THE GROUND OF APPEAL AND ON THE BASIS OF SUBMISSION MADE, CIT(A) SHOULD HAVE TAKEN VIEW AND ALLOW RELIEF. APPELLANT SHOULD HAVE GIVEN FRESH OPPORTUNITY OF HEARING ON THE NATURAL JUSTICE. 2. THE LEARNED APPELLANT CRAV ES LEAVE TO ADD TO, ALTER, DELETE OR MODIFY ALL OR ANY OF THE ABOVE GROUNDS AT THE TIME OF HEARING . 3 . WE HAVE HEARD THE ARGUMENT ADVANCED BY THE LD. REPRESENTATIVE OF THE DEPARTMENT AND HAS GONE THROUGH THE CASE CAREFULLY . WE FIND THAT THE CIT(A) HAS DE CIDED THE MATTER OF CONTROVERSY IN ABSENCE OF THE ASSESSEE AND WITHOUT GIVING AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE IN ACCORDANCE WITH LAW. HOWEVER, THE LD. REPRESENTATIVE OF THE DEPARTMENT HAS REFUTED THE SAID CONTENTION. ON APPRAISAL OF THE O RDER OF THE CIT(A) DATED 30 .0 9 .201 9 PASSED BY THE CIT(A) WE FIND THAT THE CIT(A) HAS DECIDED THE MATTER OF CONTROVERSY IN ABSENCE OF THE ASSESSEE /REPRESENTATIVE OF THE A SSESSEE WITHOUT GIVING AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE IN THE ACCORDANCE WITH LAW . A PROPER AND REASONABLE OPPORTUNITY IS REQUIRED TO BE GIVEN TO THE ASSESSEE BEFORE THE DECIDING THE MATTER OF CONTROVERSY IN ACCORDANCE WITH LAW . 4 . FOR THIS PROPOSITION WE PLACE D RELIANCE UPON THE FOLLOWING CASE LAWS. ITA NO. 7095 /M UM /201 9 A.Y.20 1 2 - 1 3 3 ( 1 ) CIT VS. PREMKUMAR ARJUNDAS LUT HRA (HUF) (2017) 154 DTR (BOM) 302 ( 2 ) CIT VS. S CHENNIAPPA MUDALIAR (1969) 74 ITR 1 (SC) 5 . ACCORDINGLY IN THE INTEREST OF JUSTICE , WE REMIT THE ISSUE RAISED IN THE APPEAL TO THE FILE OF THE LD. CIT(A). LD. CIT(A) IS DIRECTED TO CONSIDER THE ISSUE AFRESH AND PASS AN ORDER ON THE MERITS OF THE CASE AFTER GIVING A PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE IN ACCORDANCE WITH LAW . THEREFORE, IN THE SAID CIRCUMSTANCES, WE ARE OF THE VIEW THAT THE ORDER OF THE CIT(A) IS NOT LIABLE TO BE SUSTAINABLE IN THE E YES OF LAW, THEREFORE, WE SET ASIDE THE FINDING OF THE CIT(A ) ON ALL THE ISSUES AND RESTORE THE MATTER BEFORE THE CIT(A) TO DECIDE THE MATTER AFRESH BY GIVING AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE IN ACCORDANCE WITH LAW. 6 . IN THE RESULT, THE APPEA L FILED BY THE ASSESSEE IS HEREBY ALLOWED FOR STATISTICAL PURPOSE S . ORDER PRONOUNCED IN THE OPEN COURT ON 06 / 07 /202 1 SD/ - SD/ - ( MANOJ KU MAR AGGARWAL ) (AMARJIT SINGH) / ACCOUNTANT MEMBER /JUDICIAL MEMBER MUMBAI; DATED : 06 / 07 /202 1 VIJAY PAL SINGH (SR. PS) ITA NO. 7095 /M UM /201 9 A.Y.20 1 2 - 1 3 4 / 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// / /(DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI