RATNA HIRO REKHANI, NAVI MUMBAI V. ITO (IT)-2(1), MUMBAI

ITA 7879/MUM/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3215 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 5 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-06-2021
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Appeal Filed On: 23-12-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: BHARAT ANDHALE L D
• Keywords: Principle of natural justice
• Section: 271(1)(c)

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, MUMBAI , , BEFORE HONBLE SHRI MAHAVIR SINGH, VP AND HONBLE SHRI MANOJ KUM AR AGGARWAL, AM (HEARING THROUGH VIDEO CONFERENCING MODE) 1. ./ I.T.A. NO. 7879 /MUM/ 2019 ( / ASSESSMENT YEAR: 2011 - 12 ) RATNA HIRO REKHANI GOKHALE ASSOCIATES 401, THE AFFAIRES, OPP BHUMIRAJ SEC - 17, SANPADA, NAVI MUMBAI - 400 705 / VS. ITO (IT) 2(1) AIR INDIA BUILDING NARIMAN POINT MUMBAI - 400 021 ./ ./ PAN/GIR NO. A GOPR - 5895 - G ( / APPELLANT ) : ( / RESPONDENT ) ASSESSEE BY : NONE REVENUE BY : SHRI BHARAT ANDHALE , LD. SR. DR / DATE OF HEARING : 01/06 /2021 / DATE OF PRONOUNCEMENT : 01/06/2021 / O R D E R MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. A GGRIEVED BY CONFIRMATION OF CERTAIN PENALTY U/S 271(1)(C) FOR ASSESSMENT YEAR (AY) 2011 - 12, THE ASSESSEE IS I N FURTHER APPEAL BEFORE US. THOUGH NONE APPEARED FOR ASSESSEE, HOWEVER, AFTER GOING THROUGH IMPUGNED ORDER, IT COULD BE OBSERVED THAT THE ASSESSEE COULD NOT EXPLAIN DELAYED FILING OF APPEAL BEFORE LEARNED FIRST APPELLATE AUTHORITY. 2 ACCORDINGLY, THE APPEAL WAS NOT ADMITTED. THE IMPUGNED ORDER IS AN EX - PARTE ORDER. 2. THE LD. SR. DR PLEADED FOR DISMISSAL OF APPEAL. HOWEVER, KEEPING IN VIEW THE PRINCIPLE OF NATURAL JUSTICE, THE BENCH DEEM IT FIT TO GRANT ANOTHER OPPORTUNITY TO THE ASSESSEE TO DEFEND HIS STAND. ACCORDINGLY, THE APPEAL IS SET - ASIDE TO LD. CIT(A) FOR DE - NOVO ADJUDICATION WITH A DIRECTION TO THE ASSESSEE TO EXPLAIN THE DELAY AND SUBSTANTIATE HIS STAND ON MERIT FAILING WHICH LD. CIT(A) SHALL BE AT LIBERTY TO PROCEED WITH THE ADJUDICATION OF THE APPE AL. 3. THE APPEAL STAND ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 01 ST JUNE, 2021. SD/ - SD/ - (MAHAVIR SINGH) (MANOJ KUMAR AGGARWAL) / VICE PRESIDENT / ACCOUNTANT MEMBER MUMBAI; DATED : 01/06/2021 SR.PS, JAISY VARGHESE / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPOND ENT 3. ( ) / THE CIT(A) 4. / CIT CONCERNED 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT , MUMBAI.