INDESINE SPACE SOLUTIONS LLP, MUMBAI V. ITO 31 (2)91), MUMBAI

ITA 7986/MUM/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3705 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 5 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-06-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 27-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJAY J SETHI LD
• Keywords: Principle of natural justice

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.7986 & 7987/MUM/2019 ( / ASSESSMENT YEARS : 2012-13 & 2013-14) INDESINE SPACE SOLUTIONS LLP 701, 7 TH FLOOR, ATLANTA CENTRE, SONAWALA ROAD, GOREGAON (EAST), MUBMAI-400 063 / VS. ITO - 31(2 )(1 ) 615, KAUTILYA BHAVAN, BANDRA KURLA COMPLEX, MUMBAI-400 051 )* ./ ./PAN/GIR NO. AADFI-2878-M ( *, /APPELLANT ) : ( -.*, / RESPONDENT ) ASSESSEE BY : NONE REVENUE BY : SHRI SANJAY J. SETHI LD. DR / DATE OF HEARING : 07/06/2021 / DATE OF PRONOUNCEMENT : 07/06/2021 / O R D E R MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. AFORESAID APPEALS BY ASSESSEE FOR ASSESSMENT YEA RS [AY IN SHORT] 2012-13 & 2013-14 CONTEST SEPARATE ORDERS OF LEARNE D FIRST APPELLATE AUTHORITY. AT THE TIME OF HEARING OF APPEALS, NONE APPEARED FOR ASSESSEE. THE LD. DR PLEADED FOR DISMISSAL OF APPEALS BY DRAW ING ATTENTION TO THE FACT THAT THE ASSESSEE DID NOT ATTEND APPELLATE PRO CEEDINGS. 2. THOUGH WE CONCUR WITH SUBMISSIONS OF LD. DR THA T ASSESSEE REMAINED NEGLIGENT IN ATTENDING THE APPELLATE PROCE EDINGS DESPITE BEING 2 PROVIDED WITH AMPLE OPPORTUNITIES OF HEARING AS ENU MERATED IN PARA 4.1 OF THE IMPUGNED ORDER, HOWEVER, KEEPING IN MIND THE PRINCIPLE OF NATURAL JUSTICE, WE DEEM IT FIT TO GRANT ANOTHER OPPORTUNIT Y OF HEARING TO THE ASSESSEE. THEREFORE, THE IMPUGNED ORDERS ARE SET AS IDE. THE APPEALS ARE RESTORED THE FILE OF LD. CIT(A) FOR DE-NOVO ADJ UDICATION AFTER AFFORDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE I N ACCORDANCE WITH LAW. THE ASSESSEE IS DIRECTED TO SUBSTANTIATE HIS S TAND. 3. BOTH THE APPEALS STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 07 TH JUNE, 2021. SD/- SD/- (VIKAS AWASTHY) (MANOJ KUMAR AGGARWAL) 45 / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; 5 DATED : 07/06/2021 SR.PS, JAISY VARGHESE !'! / COPY OF THE ORDER FORWARDED TO : 1. *, / THE APPELLANT 2. -.*, / THE RESPONDENT 3. 7 ( ) / THE CIT(A) 4. 7 / CIT CONCERNED 5. 5 89 -5055: , 5: , / DR, ITAT, MUMBAI 6. 9;<= / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI.