M/S AGARWAL TRANSLINK PVT LTD., MUMBAI V. ACIT 15 (1)(1), MUMBAI

ITA 7096/MUM/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 3836 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-02-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 18-11-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: MRS JOTHILAKSHMI NAYAK
• Keywords: Opportunity of being heard; Set aside
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES A , MUMBAI BEFORE S HRI PRAMOD KUMAR (VP ) AND SHRI RAM LAL NEGI (JM) EARLY HEARING APPLICATION NO. 79/MUM/2020 IN ITA NO. 7096/MUM/2019 ASSESSMENT Y EAR: 2011 - 12 M/S AGARWAL TRANSLINK PVT. LTD., 201 - 202 , EASTERN COURT, S.T. ROAD, CHEMBUR, MUMBAI - 400071 PAN: AACCA0173H VS. THE ACIT - 15(1)(1), AAYKAR BHAVAN, M.K. ROAD, MUMBAI - 400020 (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI SANJAY PARIKH ( A R ) REVENUE BY : MRS. JOTHILAKSHMI NAYAK ( D R ) DATE OF HEARING: 21 /02 /2020 DATE OF PRONOUNCEMENT: 24 / 02/2020 O R D E R PER RAM LAL NEGI, JM THE ASSESSEE HAS FILED THE PRESENT APPLICATION FOR EARLY HEARING OF APPEAL I T A NO. 7096/MUM/2019 FILED AGAINST THE ORDER DATED 26.08.2019 PASSED BY THE LD. CIT (A) - 24, MUMBAI, INTER ALIA ON THE GROUND THAT THE LD. CIT (A) HAS PASSED THE IMPUGNED ORDER WITHOUT AFFORDING AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AS NO NOTICE WAS SENT BY THE LD. CIT(A) TO SECURE THE PRESENCE OF THE ASSESSEE ON THE DATE OF HEARING . 2. BEFORE US, THE LD. COUNSEL FOR THE APPLICANT/APPELLANT SUBMITTED THAT THE LD. CIT(A) HAS PASSED THE IMPUGNED ORDER WITHOUT AFFORDING AN OPPORTUNITY TO BEING HEARD TO THE ASSESSEE AS NO NOTICE WAS SENT TO THE ASSESSEE EITHER BY POST OR BY EMAIL. THE LD. COUNSEL FURTHER POINTED OUT THAT INSPECTION OF RECORD CARRIED OUT IN THE OFFICE OF THE LD. CIT (A) REVEALED THAT NO NOTICE WAS SENT BY THE POST , HOWEVER, NOTICE BY E - MAIL WAS SENT TO THE WRONG EMAIL ADDRESS I.E., [e-mail] AS AGAINST THE CORRECT E - MAIL ADDRESS MENTIONED IN FORM NO. 35 AS [e-mail] . SINCE, NO NOTICE WAS RECEIVED, TH E ASSESSEE COULD NOT FILE ANY PAPER BOOK OR SUBMISSIONS IN SUPPORT OF ITS CASE BEFORE THE LD. CIT (A). THEREFORE, THE ORDER OF THE LD. CIT (A) IS LIABLE TO BE SET 2 ITA NO. 7096 / MUM/2019 ASSESSMENT YEAR: 2011 - 1 2 ASIDE AND SENT BACK FOR FRESH ADJUDICATION. T HE LD. COUNSEL FURTHER SUBMITTED THAT IN VIEW OF THE SAID FACTS, THIS APPEAL MAY BE FIXED FOR EARLY HEARING ON OUT OF TURN BASIS OR THE SAME MAY BE SENT BACK TO THE LD. CIT (A) FOR FRESH ADJUDICATION IN THE INTEREST OF JUSTICE. 3. ON THE OTHER HAND , THE LD. DEPARTMENTAL REPRESENTATIVE DID NOT CONTROV ERT THE SUBMISSIONS MADE BY THE LD. COUNSEL. THE LD. DR FURTHER DID NOT OPPOSE THE PRAYER OF THE COUNSEL TO HEAR THE CASE ON PRIORITY OR TO SEND THE APPEAL BACK TO THE LD. CIT (A) FOR FRESH ADJUDICATION. 4 . WE HAVE PERUSED THE MATERIAL ON RECORD IN THE L IGHT OF THE SUBMISSIONS MADE BY THE LD. COUNSEL FOR THE ASSESSEE. AS POINTED OUT BY THE LD. COUNSEL, THE LD. CIT (A) HAS PASSED THE IMPUGNED ORDER WITHOUT AFFORDING AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AS NO NOTICE WAS SENT TO THE ASSESSEE BY EMAI L ON THE ADDRESS FURNISHED BY THE ASSESSEE . HENCE , WE FIND MERIT IN THE CONTENTION OF THE ASSESSEE THAT THE IMPUGNED ORDER PASSED BY THE LD. CIT (A) IS BAD IN LAW , WHICH REQUIRES FRESH ADJUDICATION AFTER HEARING THE ASSESSEE. ACCORDINGLY , WE SET ASIDE THE IMPUGNED ORDER AND WITH THE CONSENT OF BOTH THE PARTIES SEND THIS APPEAL BACK TO THE LD. CIT (A) FOR DECIDING THE APPEAL AFRESH AFTER AFFORDING A REASONABLE OPPORTUNITY OF BEING HE ARD TO THE APPLICANT/APPELLANT. ACCORDINGLY, WE ALLOW THE APPEAL ITA NO. 709 6/MUM/2019 FOR STATISTICAL PURPOSES . 5. SINCE, WE HAVE DISPOSED OF THE APPEAL OF THE ASSESSEE, THE APPLICATION F ILED BY THE ASSESSEE FOR EARLY HEARING HAS BECOME INFRUCTUOUS. HENCE, WE DISMISS THE SAME. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 24 TH FEBRUARY , 2020 . SD/ - SD/ - ( PRAMOD KUMAR ) ( RAM LAL NEGI ) VICE P RESIDENT JUDICIAL MEMBER MUMBAI ; DATED: 24 / 02/2020 3 ITA NO. 7096 / MUM/2019 ASSESSMENT YEAR: 2011 - 1 2 ALINDRA, PS / 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