M/S.PRABHA PROJECTS PRIVATE LIMITED, MUMBAI V. INCOME TAX OFFICER 15(2)(4), MUMBAI

ITA 7449/MUM/2017

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 1456 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-03-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 29-12-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ABHI RAMA KARTIKEYANLD
• Keywords: Opportunity of being heard
• Section: 144

Judgement Text

ITA NO.7449/MUM/2017 M/S. PRABHA PROJECTS PVT.LTD. ASSESSMENT YEAR :2012-13 1 IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, MUMBAI , , BEFORE HONBLE SHRI MAHAVIR SINGH, JM AND HONBLE SHRI MANOJ KUMAR AGGARWAL, AM ./ I.T.A. NO.7449/MUM/2017 ( / ASSESSMENT YEAR:2012-13) M/S. PRABHA PROJECTS PVT.LTD. RAJKUMAR JAJU E-302, ASHOK NAGAR,OLD VAZIR NAKA, BORIVALI (W), MUMBAI-400 091. / VS. INCOME TAX OFFICER - 1 5 ( 2 ) (4) AAYKAR BHAVAN, M.K. ROAD MUMBAI-400 020. ./ ./PAN/GIR NO. AAFCP-1190-G ( ! /APPELLANT ) : ( '#! / RESPONDENT ) APPELLANT BY : ADJOURNMENT APPLICATION REJECTED RESPONDENT BY : ABHI RAMA KARTIKEYAN - LD.DR / DATE OF HEARING : 18/03/2019 / DATE OF PRONOUNCEMENT : 22/03/2019 / O R D E R PER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. AFORESAID APPEAL BY ASSESSEE FOR ASSESSMENT YEAR [IN SHORT REFERRED TO AS AY] 2012-13 CONTEST THE ORDER OF L D. COMMISSIONER OF INCOME-TAX (APPEALS)-24, MUMBAI, [IN SHORT REFERRED TO AS CIT(A)], APPEAL NO. CIT(A)-24/ITO-15(2)(4)/IT-419/2015-16 DATED 24/08/2017 ON VARIOUS GROUNDS OF APPEAL. THE LD. AR SOUGHT ADJOUR NMENT IN THE MATTER VIDE LETTER DATED 17/03/2019 WHICH HAS BEEN REJECTE D BY THE BENCH. ACCORDINGLY, THE MATTER IS HEARD ON THE BASIS OF MA TERIAL ON RECORD AND ITA NO.7449/MUM/2017 M/S. PRABHA PROJECTS PVT.LTD. ASSESSMENT YEAR :2012-13 2 AFTER HEARING LD. DEPARTMENTAL REPRESENTATIVE, WHO SUBMITTED THAT THE ASSESSEE HAS REMAINED NEGLIGENT IN ATTENDING THE PR OCEEDINGS BEFORE LOWER AUTHORITIES. 2. THE REGISTRY HAS NOTED A DELAY OF 35 DAYS, THE C ONDONATION OF WHICH IS BEING SOUGHT BY THE ASSESSEE ON THE STRENG TH OF THE AFFIDAVIT OF THE DIRECTOR OF THE ASSESSEE COMPANY. THE DELAY HAS BEEN ATTRIBUTED TO THE SEVERE MEDICAL CONDITIONS BEING FACED BY THE DI RECTOR. KEEPING IN VIEW THE SAME, THE DELAY IS CONDONED. 3. BRIEF FACTS ARE THAT THE ASSESSEE HAS BEEN ASSES SED ON BEST JUDGMENT BASIS U/S 144 ON 23/03/2015 AT RS.151.54 LACS SINCE THE ASSESSEE FAILED TO MAKE ANY SUBMISSIONS. SIMILAR WA S THE SITUATION BEFORE FIRST APPELLATE AUTHORITY WHEREIN LD. CIT(A) , BY APPLYING THE RATIO OF MULTIPLAN INDIA LTD. 38 ITD 320 DISMISSED THE APPEAL. 4. UPON CAREFUL CONSIDERATION, THE UNDISPUTED POSIT ION THAT EMERGES IS THAT THE ASSESSEE HAS REMAINED NEGLIGENT IN ATTENDI NG THE PROCEEDINGS BEFORE ALL THE AUTHORITIES. HOWEVER, WE FIND THAT F IRST APPELLATE AUTHORITY HAS NOT DISPOSED-OFF THE APPEAL BY PASSING A SPEAKI NG ORDER. THEREFORE, IN THE INTEREST OF JUSTICE, WE REMIT THE MATTER BAC K TO THE FILE OF LD. FIRST APPELLATE AUTHORITY TO RE-ADJUDICATE THE SAME AFTER AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE, WHO, IN TURN, IS DIRECTED TO SUBSTANTIATE HIS CLAIM FAILING WHICH THE AUTHORITIE S SHALL BE AT LIBERTY TO DISPOSE-OFF THE SAME ON THE BASIS OF MATERIAL ON RE CORD. 5. RESULTANTLY, THE APPEAL STANDS PARTLY ALLOWED FO R STATISTICAL PURPOSES. ITA NO.7449/MUM/2017 M/S. PRABHA PROJECTS PVT.LTD. ASSESSMENT YEAR :2012-13 3 ORDER PRONOUNCED IN THE OPEN COURT ON 22 ND MARCH, 2019. SD/- SD/- (MAHAVIR SINGH) ( MANOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 22/03/2019 SR.PS, JAISY VARGHESE !'#$ # / COPY OF THE ORDER FORWARDED TO : 1. ! / THE APPELLANT 2. '#! / THE RESPONDENT 3. * ( ) / THE CIT(A) 4. * / CIT CONCERNED 5. +, '%- , - , / DR, ITAT, MUMBAI 6. ,./0 / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI.