TURBO GEARS (I) PVT. LTD., PUNE V. ACIT CIRCLE 2(1), MUMBAI

ITA 784/MUM/2011

• Counselvise Citation: 78419914 RSA 2011
• Duration Of Justice: 3 year(s) 8 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-10-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Next Hearing Date: 09-10-2014
• Assessment Year: 2006-2007
• Appeal Filed On: 28-01-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M PADMANABANDR
• Assessee Lawyers: SHRI VED JAIN; KRISHAN K KHANIJO
• Keywords: Opportunity of being heard

Judgement Text

, ,, , , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES H MUMBAI , !' , # $% & BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI N.K.BILLAIYA, ACCOUNTANT MEMBER . / ITA NO.784/MUM/2011 ' ' ' ' / ASSESSMENT YEAR: 2006-07 TURBO GEARS (I) PRIVATE LTD. B-2/2, MIDC, RANJANGAON, PUNE, MAHARASHTRA-412210 VS. ACIT, CRICLE-2(3), AYAKAR BHAVAN, MUMBAI-400020 (ASSESSEE) (REVENUE) PAN : AACCT0217B ASSESSEE BY : SHRI SHRI VED JAIN & SHRI KRISHAN K KHANIJO REVENUE BY : SHRI M. PADMANABAN-DR DATE OF HEARING : 09/10/2014 DATE OF PRONOUNCEMENT : 09 /10/2014 O R D E R PER JOGINDER SINGH: JM THE ASSESSEE IS AGGRIEVED BY THE IMPUGNED ORDER DAT ED 24/11/2010 OF THE LD. FIRST APPELLATE AUTHORITY, MU MBAI. ON THE GROUNDS AS MENTIONED IN THE GROUNDS OF APPEAL. 2. AT THE TIME OF HEARING, THE LD. COUNSEL FOR THE ASS ESSEE SHRI VED JAIN ALONG WITH KRISHAN K. KHANIJO CONTEND ED THAT AN EX-PARTE ORDER HAS BEEN PASSED BY THE LD. CIT(A) , THEREFORE, IT MAY BE REMITTED BACK TO THE FILE OF THE CIT(A) F OR FRESH 2 M/S TURBO G EARS(I) PVT. LTD. ADJUDICATION. ON THE OTHER HAND, THE LD. DR CONTEN DED THAT IN SPITE OF PROVIDING OPPORTUNITIES THE ASSESSEE DI D NOT ATTEND. THEREFORE, THE ASSESSEE MAY NOT GIVEN LENIE NCY. HOWEVER, THE LD. DR HAS NO OBJECTION IF THE MATTER IS REMANDED BACK TO THE FILE OF LD. CIT(A) FOR FRESH A DJUDICATION WITH A DIRECTION TO THE ASSESSEE TO ATTEND THE PROC EEDINGS. 3. WE HAVE CONSIDERED THE SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE NOTE THAT THIS AP PEAL WAS TRANSFERRED FROM THE OFFICE OF LD. CIT(A)-XXX, MUMB AI. ON THE APPOINTED DATE THE ASSESSEE SOUGHT ADJOURNMENT AND ON LATER OCCASION ALSO REQUEST FOR ADJOURNMENT WAS SOUGHT. THE LD. CIT(A) CONCLUDE IT THAT THERE WAS INDIFFERENT ATTIT UDE OF THE ASSESSEE AND THUS THE APPEAL OF THE ASSESSEE WAS DI SMISSED FOR NON-PROSECUTION. WITHOUT GOING INTO MUCH DELIB ERATION AND KEEPING IN VIEW THE PRINCIPLE OF NATURAL JUSTIC E THAT NO PERSON SHOULD BE CONDEMNED UNHEARD, WE REMAND THIS FILE TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION I N ACCORDANCE WITH LAW FOR WHICH DUE OPPORTUNITY OF BEING HEARD B E PROVIDED TO THE ASSESSEE. AT THE SAME TIME, THE ASSESSEE IS ALSO DIRECTED TO COOPERATE WITH THE OFFICE OF THE LD. CI T(A) FOR EARLY DISPOSAL OF THE APPEAL AND SHALL NOT TAKE IT IN A C ASUAL MANNER. WE ARE MAKING IT CLEAR THAT IF THE ASSESSEE STILL CHOOSES NOT TO APPEAR ON THE APPOINTED DATE, THE LD . CIT(A) WILL BE FREE TO ADJUDICATE ON MERIT ON THE BASIS OF MATERIAL AVAILABLE ON RECORD. THUS, THE APPEAL OF THE ASSESS EE IS ALLOWED FOR STATISTICAL PURPOSES ONLY. 3 M/S TURBO G EARS(I) PVT. LTD. THIS ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF LD. REPRESENTATIVES FROM BOTH SIDES AT THE CONCLUSION OF HEARING ON 09/10/2014. SD/- SD/- N.K.BILLAIYA JOGINDER SINGH ACCOUNTANT MEMBER JUD ICIAL MEMBER MUMBAI, DATED - 09/10/2014 F{X~{T? P.S. / . . $) $) $) $) * ** * +, +, +, +, -', -', -', -', / COPY OF THE ORDER FORWARDED TO : 1. ./ / THE APPELLANT 2. +0./ / THE RESPONDENT. 3. 1 ( ) / THE CIT(A)- 4. 1 / CIT 5. 23 +, , , / DR, ITAT, MUMBAI 6. 34 5 / GUARD FILE. $) $) $) $) / BY ORDER, 0, +, //TRUE COPY// 6 66 6 / 7 7 7 7 8 8 8 8 (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI