M/S GUDDI IMPEX PVT LTD., MUMBAI V. ITO WARD 12 (2)93), MUMBAI

ITA 7951/MUM/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3746 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 5 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-06-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 26-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJAY SETHILD
• Assessee Lawyers: SUMIT MANTRILD AR
• Keywords: Principle of natural justice
• Section: 68

Judgement Text

1 - IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI , , BEFORE HONBLE SHRI VIKAS AWASTHY, JM AND HONBLE SHRI MANOJ KUMAR AGGARWAL, AM (HEARING THROUGH VIDEO CONFERENCING MODE) ./ I.T.A. NO.7951/MUM/2019 ( / ASSESSMENT YEAR: 2011-12) M/S. GUDDI IMPEX P RIVATE LTD. C/O. RAMNIVAS B. SOMANY KONARK SYNTHETICS LTD. PATEL NAGAR, M.G. CROSS ROAD 304, JEEVAN SAPNA, KANDIVALI(W) MUMBAI-400 067 / VS. I TO - WARD - 12(2)(3) AAYKAR BHAWAN, M.K. ROAD CHURCHGATE MUMBAI-400 020 ./ ./ PAN/GIR NO. AABCG-0352-R ( + / APPELLANT ) : ( ./+ / RESPONDENT ) + 0 / APPELLANT BY : SHRI SUMIT MANTRI-LD.AR ./+ 0 / RESPONDENT BY : SHRI SANJAY SETHI - LD.DR /DATE OF HEARING : 08/06/2021 / DATE OF PRONOUNCEMENT : 08/06/2021 / O R D E R MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER): - 1. AFORESAID APPEAL BY ASSESSEE FOR ASSESSMENT YEAR [AY IN SHORT] 2011-12 CONTEST THE ORDER OF LD. COMMISSIONER OF IN COME TAX (APPEALS)- 20, MUMBAI [CIT(A)], APPEAL NO. CIT(A)-20/IT-10328/2018-19 DATED 2 31/10/2019 WHICH HAS CONFIRMED CERTAIN ADDITION OF RS.25 LACS AS MADE BY LD. AO U/S 68 WHILE FRAMING AN ASSESSMENT U/S 143(3 ) R.W.S. 147. 2. UPON PERUSAL OF IMPUGNED ORDER, IT WAS SEEN THAT THE ASSESSE FAILED TO APPEAR BEFORE LEARNED FIRST APPELLATE AUTHORITY DESPITE BEING PROVIDED WITH VARIOUS OPPORTUNITIES AS NOTED IN PARA 4.1 OF THE ORDER. ACCORDINGLY, THE ACTION OF LD. AO WAS CONFIRMED. THE LD. DR PLEADED FOR DISMISSAL OF APPEAL WHEREAS LD. AR PLEADED FOR ANOTHER OPPORTUNI TY ON THE GROUND THAT THERE WAS SUFFICIENT CAUSE FOR NON-APPEARANCE BEFOR E LD. CIT(A). 3. THOUGH WE CONCUR THAT THE ASSESSEE WAS NEGLIGENT IN ATTENDING THE APPELLATE PROCEEDINGS, HOWEVER, KEEPING IN MIND THE PRINCIPLE OF NATURAL JUSTICE, WE DEEM IT FIT TO PROVIDE ANOTHER OPPORTUN ITY OF HEARING TO THE ASSESSEE. ACCORDINGLY, THE IMPUGNED ORDER IS SET AS IDE. THE APPEAL IS RESTORED TO THE FILE OF LD. CIT(A) FOR DE-NOVO ADJU DICATION AFTER AFFORDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE I N ACCORDANCE WITH LAW. THE ASSESSEE IS DIRECTED TO SUBSTANTIATE HIS STAND. 4. THE APPEAL STANDS ALLOWED FOR STATISTICAL PURPOS ES. ORDER PRONOUNCED ON 08 TH JUNE, 2021. SD/- SD/- (VIKAS AWASTHY) (MANOJ KUMAR AGGARWAL) KL / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; L DATED : 08/06/2021 SR.PS, JAISY VARGHESE 3 01234514 / COPY OF THE ORDER FORWARDED TO : 1. + / THE APPELLANT 2. ./+ / THE RESPONDENT 3. N ( ) / THE CIT(A) 4. N / CIT CONCERNED 5. L OP .LBLLQ , LQ , / DR, ITAT, MUMBAI 6. PRST / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI.