SEJ DEVELOPERS PVT LTD., MUMBAI V. DY CIT CC 5 (2), MUMBAI

ITA 7869/MUM/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4964 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 9 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-09-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2008-2009
• Appeal Filed On: 20-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIJAY KUMAR MENONLD
• Keywords: Principle of natural justice
• Section: 143(3); 5(2)

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL E BENCH, MUMBAI , , BEFORE HONBLE SHRI VIKAS AWASTHY, JM AND HONBLE SHRI MANOJ KUMAR AGGARWAL, AM (HEARING THROUGH VIDEO CONFERENCING MODE) ./ I.T.A. NO. 7869 /MUM/20 19 ( / ASSESSMENT YEAR : 2008 - 09 ) SEJ DEVELOPERS PVT. LTD. G/1 & 2, B - BUILDING, GR. FLOOR, MANGAL KUNJ, JAMBLI GULLY S. V. ROAD, BORIVALI WEST, M UMBAI - 400 092 / VS. D C IT - C C - 5(2) , AIR INDIA BUILDING, NARIMAN POINT, MUMBAI - 400 021 ./ ./ PAN/GIR NO . A A BCT - 3902 - E ( / APPELLANT ) : ( / RESPONDENT ) ASSESSEE BY : NONE REVENUE BY : SHRI VIJAY KUMAR MENON LD. SR. DR / DATE OF HEARING : 27/09 /2021 / DATE OF PRONOUNCEMENT : 27/09/2021 / O R D E R MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. AFORESAID APPEAL BY ASSESSEE FOR ASSESSMENT YEAR (AY) 2008 - 09 ARISES OUT OF THE ORDER O F LEARNED COMMISSIONER OF INCOME - TAX (APPEALS) - 53 , MUMBAI [CIT(A)], DATED 16/09 /20 19 IN THE MATTER OF ASSESSMENT FRAMED BY LD. ASSESSING OFFICER (AO) U/S 143(3) ON 29/03/2016. 2. AT THE TIME OF HEARING, NONE APPEARED FOR ASSESSEE. THE PERUSAL OF ORDER SHEE T ENTRIES WOULD REVEAL THAT NOBODY HAS APPEARED FOR ASSESSEE 2 SINCE PAST SEVERAL OCCASIONS. T HE LD. SR. DR PLEA DED FOR DISMISSAL OF APPEAL BY DRAWING ATTENTION TO THE FACT THAT THE ASSESSEE D ID NOT APPEAR EVEN BEFORE LD. CIT(A). 3. AFTER GOING THROUGH IMPU GNED ORDER, WE CONCUR WITH THE SUBMISSIONS OF LD. SR. DR THAT THE ASSESSEE HAS REMAINED NEGLIGENT IN ATTENDING APPELLATE PROCEEDINGS DESPITE BEING PROVIDED WITH VARIOUS OPPORTUNITIES AS TABULATED IN PARA - 4 OF THE IMPUGNED ORDER. HOWEVER, KEEPING IN VIEW TH E PRINCIPLES OF NATURAL JUSTICE, WE DEEM IT FIT TO GRANT ANOTHER OPPORTUNITY OF HEARING TO THE ASSESSEE. ACCORDINGLY, THE IMPUGNED ORDER IS SET - ASIDE AND THE APPEAL IS RESTORED BACK TO THE FILE OF LD. CIT(A) FOR RE - ADJUDICATION BY WAY OF SPEAKING ORDER WIT H A DIRECTION TO THE ASSESSEE TO SUBSTANTIATE HIS CASE FAILING WHICH LD. CIT(A) WOULD BE AT LIBERTY TO PASS FRESH ORDER ON THE BASIS OF MATERIAL ON RECORD. NEEDLESS TO ADD THAT SUFFICIENT OPPORTUNITY OF HEARING SHALL BE GRANTED TO THE ASSESSEE. 4. THE APP EAL STAND ALLOWED FOR STATISTICAL PURPOSES. O RDER PRONOUNCED ON 27 TH SEPTEMBER, 2021 . SD/ - SD/ - ( VIKAS AWASTHY ) (MANOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 27 /09 /2021 SR.PS, DHANANJAY / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. ( ) / THE CIT(A) 4. / CIT CONCERNED 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE 3 / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMB AI.