CONNECT CAPITAL PVT LTD., MUMBAI V. ITO 12 (1)(4), MUMBAI

ITA 7905/MUM/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3063 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 5 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-06-2021
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 24-12-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SANJAY J SETHI

Judgement Text

, ! % , & ! IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH SMC, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI MANOJ KUMAR AGGRAWAL, ACCOUNTANT MEMBER. . 7905 / / 2019 (. .2014-15 ) ITA NO. 7905/MUM/2019 (A.Y.2014-15) CONNECT CAPITAL PVT. LTD. TOWER A, UNIT 201, PENINSULA BUSINESS PARK, LOWER PAREL, MUMBAI 400 013. PAN:AAACD9808L / VS. : / APPELLANT INCOME TAX OFFICER 12(1)(4), AAYKAR BHAVAN, M.K.ROAD, MUMBAI 400 020. : / RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI SANJAY J. SETHI / DATE OF HEARING : 08/06/2021 / DATE OF PRONOUNCEMENT : 08/06/2021 / ORDER PER VIKAS AWASTHY, J.M: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E EX-PARTE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-20, MUMBAI [IN SHORT THE CIT(A)] DATED 16/10/2019 FOR THE ASSESSMENT YEAR 2014-15. 2. THE ASSESSEE IN APPEAL HAS ASSAILED THE IMPUGNED ORDER INTER-ALIA ON THE GROUND THAT EFFECTIVE OPPORTUNITY OF HEARING WAS NO T GRANTED TO THE ASSESSEE. 2 ITA NO. 7905/MUM/2017 (A.Y.2014-15) A PERUSAL OF THE IMPUGNED ORDER SHOWS THAT THE CIT( A) HAD ISSUED NOTICES OF HEARING TO THE ASSESSEE ON THREE OCCASIONS THROUGH E-MAIL PROVIDED IN FORM NO.35. THE ASSESSEE FAILED TO APPEAR BEFORE THE CI T(A) DESPITE SERVICE OF NOTICE THROUGH E-MAIL. IN THE ABSENCE OF ANY CONTR ARY MATERIAL, THE CIT(A) CONFIRMED THE FINDINGS OF ASSESSING OFFICER AND DIS MISSED THE APPEAL OF ASSESSEE IN AN EX-PARTE PROCEEDINGS. 3. TAKING INTO CONSIDERATION ENTIRETY OF FACTS, W E DEEM IT APPROPRIATE TO RESTORE THIS APPEAL TO THE FILE OF CIT(A) FOR DENOV O ADJUDICATION AFTER AFFORDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE, IN ACCORDANCE WITH LAW. THE CIT(A) SHALL SERVE NOTICE TO THE ASSESSEE ON T HE ADDRESS MENTIONED IN FORM NO.35 IN ADDITION TO NOTICE THROUGH E-MAIL. THE ASSESSEE ON RECEIPT OF NOTICE SHALL APPEAR BEFORE THE FIRST APPELLATE AUTH ORITY, WITHOUT FAIL. THE IMPUGNED ORDER IS SET-ASIDE AND THE APPEAL OF ASS ESSEE IS ALLOWED FOR STATISTICAL PURPOSE, IN THE TERMS AFORESAID. 4. IN THE RESULT, APPEAL BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON TUESDAY, THE 8 TH DAY OF JUNE, 2021. SD/- SD/- (MANOJ KUMAR AGGRAWAL) (VIKAS AWASTHY) & / ACCOUNTANT MEMBER / JUDICIAL MEMBER / MUMBAI, ,'/ DATED: 08/06/2021 VM , SR. PS(O/S) 3 ITA NO. 7905/MUM/2017 (A.Y.2014-15) COPY OF THE ORDER FORWARDED TO : 1. - / THE APPELLANT , 2. ./ / THE RESPONDENT. 3. 0/ ( )/ THE CIT(A)- 4. 0/ CIT 5. 12./' , . . . , / DR, ITAT, MUMBAI 6. 23456 / GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT. REGISTRAR) ITAT, MUMBAI