SHIMNIT UTSCH INDIA PVT LTD., MUMBAI V. DCIT 3 (3)(1), MUMBAI

ITA 7691/MUM/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 6037 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-06-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2013-2014
• Appeal Filed On: 13-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIJAY KUMAR MENON
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH E, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA NO.7691/M/2019 ASSESSMENT YEAR: 2013-14 M/S. SHIMNIT UTSCH INDIA PVT. LTD., 8 TH FLOOR, REGENT CHAMBERS, NARIMAN POINT, MUMBAI - 400021 PAN: AAFCS3812A VS. DCIT 3(3)(1), ROOM NO.609, 6 TH FLOOR, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI - 400020 (APPELLANT) (RE SPONDENT) PRESENT FOR: ASSESSEE BY : NONE REVENUE BY : SHRI VIJAY KUMAR MENON, D.R. DATE OF HEARING : 21.06.2021 DATE OF PRONOUNCEMENT : 21.06.2021 O R D E R PER RAJESH KUMAR, ACCOUNTANT MEMBER: THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSES SEE AGAINST THE ORDER DATED 14.09.2019 OF THE COMMISSIO NER OF INCOME TAX (APPEALS) [HEREINAFTER REFERRED TO AS TH E CIT(A)] RELEVANT TO ASSESSMENT YEAR 2013-14. 2. THE ONLY ISSUE RAISED IN THE VARIOUS GROUNDS OF APPEAL IS AGAINST THE CONFIRMATION OF PENALTY OF RS.41,92,084 /- BY LD. CIT(A) AS LEVIED BY THE AO UNDER SECTION 271(1)(C) OF THE ACT. 3. AT THE TIME OF HEARING WHEN THE CASE WAS CALLED UP FOR HEARING NEITHER ASSESSEE NOR HIS AUTHORISED REPRESE NTATIVE WAS PRESENT TO ATTEND THE HEARING NOR ANY APPLICATION F OR ITA NO.7691/M/2019 M/S. SHIMNIT UTSCH INDIA PVT. LTD. 2 ADJOURNMENT WAS FILED. THEREFORE, WE ARE DECIDING THE ISSUE AFTER HEARING THE LD. D.R. 4. AFTER HEARING THE LD. D.R. AND PERUSING THE MATE RIAL ON RECORD INCLUDING THE IMPUGNED APPELLATE ORDER, WE O BSERVE THAT THE LD. CIT(A) DECIDED THE ISSUE EX-PARTE AND THUS DISMISSED THE APPEAL OF THE ASSESSEE. THOUGH NONE APPEARED ON BE HALF OF THE ASSESSEE EVEN BEFORE THE LD. CIT(A) DESPITE ALLOWIN G THREE OPPORTUNITIES ON 07.03.2018, 06.08.2018 AND 11.09.2 018. FINALLY, A SHOW CAUSE NOTICE WAS ISSUED FIXING THE DATE OF HEARING ON 22.08.2019 WHICH ALSO WENT UNATTENDED AN D FINALLY THE LD. CIT(A) PASSED THE EX-PARTE ORDER. A PERUSA L OF THE FIRST APPELLATE ORDER REVEALED THAT LD. CIT(A) HAS PASSED THIS ORDER IN A CRYPTIC AND NON SPEAKING MANNER. IN VIEW OF THES E FACTS, WE ARE OF THE VIEW THAT THIS APPEAL NEEDS TO BE RESTOR ED TO THE FILE OF THE LD. CIT(A) WITH THE DIRECTION TO PASS A SPEAKIN G ORDER. NEEDLESS TO SAY THAT BEFORE PASSING THE ORDER, THE ASSESSEE IS TO BE GRANTED A REASONABLE OPPORTUNITY OF HEARING. A CCORDINGLY, WE RESTORE THE MATTER BACK TO THE FILE OF THE LD. C IT(A). 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 21.06.2021. SD/- SD/- (SAKTIJIT DEY) (RAJESH KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 21.06.2021. * KISHORE, SR. P.S. ITA NO.7691/M/2019 M/S. SHIMNIT UTSCH INDIA PVT. LTD. 3 COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT (A) CONCERNED, MUMBAI THE DR CONCERNED BENCH //TRUE COPY// [ BY ORD ER DY /ASSTT. REGISTRAR, ITAT, MUMBAI.