SATGURU ENTERPRISES, MUMBAI V. I.T.O. WARD - 2(4), KALYAN, Thane

ITA 796/MUM/2018

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 0759 (ITAT-MUMBAI)
• Duration Of Justice: 7 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 09-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AJAY KUMAR KESHRI
• Keywords: Principle of natural justice
• Section: 143(3)

Judgement Text

IN THE INCOME-TAX APPELLATE TRIBUNAL SMC BENCH MU MBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH JUDICIAL MEMBER ITA NO. 796/MUM/2018 (ASSESSMENT YEAR 2014-15 ) M/S SATGURU ENTERPRISES OFFICE NO. 12-13, SAI DHARMDAS MARKET, NEHRU CHOWK, ULHASNAGAR-421002. PAN: ABKPSS0195B VS. ITO - 2(4) 2 ND FLOOR, MOHAN PLAZA, WAYALE NAGAR, KHADAKPADA, KALYAN (W)-421301. APPELLANT RESPONDE NT APPELLANT BY : MISS. NEHA PARANJPE (AR) RESPONDENT BY : SHRI AJAY KUMAR KESHRI (DR) DATE OF HEARING : 04.10.2018 DATE OF PRONOUNCEMEN T : 04.10.2018 ORDERUNDER SECTION 254(1)OF INCOME TAX ACT PER PAWAN SINGH, JUDICIAL MEMBER; 1. THIS APPEAL BY ASSESSEE UNDER SECTION 253 OF INCOME -TAX ACT IS DIRECTED AGAINST THE ORDER OF LD. CIT(A)-3, THANE DATED 27.1 1.2017 FOR ASSESSMENT YEAR 2014-15. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL: THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-III, T HANE [HERE IN AFTER REFERRED TO AS 'LD CIT (A) '] ERRED IN PASSING THE ORDER DATED 27-11-2016 BY DISMISSING THE APPEAL WITH NO JUSTIFIED GROUNDS. AN APPEAL WAS FILED ONLINE ON 24-01-17 WHICH WAS FI XED ON 23-08-2017 WHICH WAS GOT ADJOURNED TO 25-09-2017 & ON 25-09-20 17 CASE WAS ADJOURNED TO 06-11-2017. ON 06-11-2017 WE ATTENDED WITH SUBMISSIONS WITH HARD COPY OF GROUNDS OF APPEAL BUT LD. C.I.T WAS ON LEAVE, HENCE STAFF ADJOURNED THE DATE TO 23-11-2017 ON 23-11-2017 WE A TTENDED IN PERSON FOR HEARING BUT FILE WAS NOT TRACEABLE & WE WERE TOLD T O GO BACK & WAIT FOR NOTICE. IN PLACE OF NOTICE APPEAL DISMISSAL ORDER D T. 27-11-2017 WAS RECEIVED ON 03-01-2018. ALLEGATIONS LEVIED THAT APPELLANT IS NON-COOPERATIVE & SAYING THAT NONE ATTENDED ON 06-11-2017 IS NOT CORRECT APP ELLANT NEVER FAILED TO ATTEND ON ANY DATE. ITA NO. 796 MUM 2018-M/S SATGURU ENTERPRISES 2 THAT LD. C.I.T. (A) III HAS SUSTAINED THE ADDITIONS MADE BY I.T.O.2(4) KALYAN AT RS. 4551000/- IS NOT JUSTIFIED WITHOUT HE ARING TO APPELLANT & SUBMISSIONS SUBMITTED BY APPELLANT. THAT APPEAL FEE IS PAID @ RS. 10000/- CHALLAN IS SU BMITTED. THAT ADDITIONS MADE BY I.T.O. @ RS. 4551000/- & RET AINING THE SAME IS NOT JUSTIFIED, MAY KINDLY BE DELETED OR CASE MAY BE REM ANDED BACK TO LD. C.I.T. FOR FRESH HEARING. 2. AT THE OUTSET OF HEARING, THE LD. AUTHORIZED REPRES ENTATIVE (AR) OF THE ASSESSEE SUBMITS THAT THE FIRST APPEAL OF ASSESSEE AGAINST THE ADDITION IN ASSESSMENT ORDER DATED 22.12.2016 PASSED UNDER SECT ION 143(3) OF THE ACT WAS DISMISSED EX-PARTE BY LD. CIT(A) WITHOUT GIVING OPPORTUNITY TO THE ASSESSEE. THE LD. AR FURTHER SUBMITS THAT THE APPEA L BEFORE THE LD. CIT(A) WAS FIXED ON 06.11.2017, THE AR OF THE ASSESSEE WEN T TO ATTEND THE PROCEEDING, THE LD. CIT(A) WAS ON LEAVE AND THE STA FF GAVE THE NEXT DATE OF HEARING FOR 23.11.2017. ON 23.11.2017, THE CASE FIL E WAS NOT TRACEABLE IN THE OFFICE OF LD. CIT(A), THE ASSESSEE WAS ASKED TO WAIT FOR NOTICE. THE ASSESSEE ULTIMATELY RECEIVED ORDER OF DISMISSAL OF APPEAL VIDE IMPUGNED ORDER DATED 27.11.2017. THE LD. AR OF THE ASSESSEE PRAYED FOR REMANDING THE CASE TO THE FILE OF LD. CIT(A) FOR ADJUDICATION ON MERIT. 3. ON THE OTHER HAND, THE LD. DR FOR THE REVENUE SUPPO RTED THE ORDER OF LD. CIT(A). 4. WE HAVE CONSIDERED THE SUBMISSION OF BOTH THE PARTI ES AND PERUSED THE ORDER OF LD. CIT(A). THE LD. CIT(A) DISMISSED THE A PPEAL IN A SINGLE SENTENCE ORDER. THE ORDER OF LD. CIT(A) IS NOT INCO NFORMITY WITH THE ITA NO. 796 MUM 2018-M/S SATGURU ENTERPRISES 3 PROVISION OF SECTION 250(6) OF THE ACT. BESIDES THA T THE LD. AR OF THE ASSESSEE VEHEMENTLY CONTENDED THAT NO OPPORTUNITY O F HEARING WAS GIVEN TO THE ASSESSEE. THEREFORE, KEEPING IN VIEW THE PRI NCIPLE OF NATURAL JUSTICE, THE APPEAL OF THE ASSESSEE IS RESTORED BACK TO THE FILE OF LD. CIT(A) TO DECIDE THE CASE ON MERIT IN ACCORDANCE WITH LAW. NE EDLESS TO SAY THAT LD. CIT(A) SHALL GRANT PROPER OPPORTUNITY TO THE ASSESS EE BEFORE PASSING THE ORDER IN ACCORDANCE WITH LAW. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FO R STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 04/10/2018. SD/- SD/- SHAMIM YAHYA PAWAN SINGH ACCOUNTANT MEMBER J UDICIAL MEMBER MUMBAI, DATE: 04.10.2018 SK COPY OF THE ORDER FORWARDED TO : 1. ASSESSEE 2. RESPONDENT 3. THE CONCERNED CIT(A) 4. THE CONCERNED CIT 5. DR SMC BENCH, ITAT, MUMBAI 6. GUARD FILE BY ORDER, DY./ASST. REGISTRAR ITAT, MUMBAI