M/S.DARSHAN CONSTRUCTION, Mumbai V. ACIT CIR-13(3), Mumbai

ITA 854/MUM/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 5268 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Appeal Filed On: 12-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JYOTHILAKSHMI NAYAKLD
• Assessee Lawyers: P K PARIDALD
• Keywords: Principle of natural justice
• Section: 143(3)

Judgement Text

ITA NO.854/MUM/2018 M/S. DARSHAN CONSTRUCTION ASSESSMENT YEAR :2011-12 1 IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, MUMBAI , , BEFORE HONBLE SHRI MAHAVIR SINGH, VP AND HONBLE SHRI MANOJ KUMAR AGGARWAL, AM ./ I.T.A. NO.854/MUM/2018 ( / ASSESSMENT YEAR : 2011-12 ) M/S. DARSHAN CONSTRUCTION LAXMI BUILDING, RANJANA DESHMUKH MARG AAI MAI MERWANJI ROAD PAREL (EAST), MUMBAI- 400 012. / VS. A CIT - CENTRA L CIRCLE 13(3) 117, AAYKAR BHAVAN M.K. ROAD MUMBAI- 400 020. %& ./ ./PAN/GIR NO. AACFD-1634-M ( &( /APPELLANT ) : ( )*&( / RESPONDENT ) ASSESSEE BY : SHRI P.K. PARIDA-LD.AR REVENUE BY : MS. JYOTHILAKSHMI NAYAK- LD. DR / DATE OF HEARING : 17/02/2020 / DATE OF PRONOUNCEMENT : 20/02/2020 / O R D E R MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. AFORESAID APPEAL BY ASSESSEE FOR ASSESSMENT YEAR [IN SHORT REFERRED TO AS AY] 2011-12 CONTEST THE ORDER OF L D. COMMISSIONER OF INCOME-TAX (APPEALS)-28, MUMBAI, [IN SHORT REFERRED TO AS CIT(A)], APPEAL NO. CIT(A)-28/IT-662/ACIT-17(1)/2014-15 DATE D 10/10/2017 ON CERTAIN GROUNDS OF APPEAL. BY WAY OF GROUND NO.1, T HE ASSESSEE HAS ALSO RAISED THE ISSUE OF VIOLATION OF PRINCIPLE OF NATURAL JUSTICE SINCE THE ITA NO.854/MUM/2018 M/S. DARSHAN CONSTRUCTION ASSESSMENT YEAR :2011-12 2 IMPUGNED ORDER IS AN EX-PARTE ORDER. IT HAS BEEN ST ATED IN THE GROUNDS OF APPEAL THAT THERE WAS CHANGE OF ADDRESS WHICH PREVE NTED THE ASSESSEE TO MAKE APPEARANCES BEFORE LD. CIT(A). THE LD. AR P LEADED FOR ANOTHER OPPORTUNITY OF HEARING BEFORE LD. CIT(A). THE LD. D R SUBMITTED THAT THE ASSESSEE REMAINED NEGLIGENT IN ATTENDING THE APPELL ATE PROCEEDINGS. 2. IN THE ABOVE BACKGROUND, WE FIND THAT THE ASSES SEE WAS ASSESSED FOR YEAR UNDER CONSIDERATION U/S. 143(3) ON 27/03/2 014 WHEREIN IT WAS SADDLED WITH AGGREGATE ADDITIONS / DISALLOWANCES FO R RS.62.82 LACS. ALTHOUGH THE ASSESSEE AGITATED THE ADDITIONS BEFORE LD. CIT(A), BUT FAILED TO ATTEND THE PROCEEDINGS DESPITE BEING PROV IDED WITH SEVERAL OPPORTUNITIES OF HEARING AS DETAILED IN THE IMPUGNE D ORDER. CONSEQUENTLY, THE ADDITIONS WERE CONFIRMED AGAINST WHICH THE ASSESSEE IS IN FURTHER APPEAL BEFORE US. 3. UPON DUE CONSIDERATION OF FACTUAL MATRIX, THE BE NCH FORMED AN OPINION THAT PRINCIPAL OF NATURAL JUSTICE WOULD DEM AND THAT THE ASSESSEE BE PROVIDED WITH ANOTHER OPPORTUNITY OF HEARING BEF ORE LD. CIT(A). THEREFORE, WE DEEM IT FIT TO RESTORE THE MATTER BAC K TO THE FILE OF LD. CIT(A) TO PASS A SPEAKING ORDER ON MERITS. THE ASSE SSEE, IN TURN, IS DIRECTED TO SUBSTANTIATE ITS CLAIM FAILING WHICH LD . CIT(A) WOULD BE AT LIBERTY TO DISPOSE-OFF THE APPEAL ON THE BASIS OF M ATERIAL ON RECORD. 4. RESULTANTLY, APPEAL STANDS ALLOWED FOR STATISTIC AL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 20 TH FEBRUARY, 2020. SD/- SD/- (MAHAVIR SINGH) (MANOJ KUMAR AGGARWAL) / VICE PRESIDENT / ACCOUNTANT MEMBER MUMBAI; DATED : 20/02/2020 ITA NO.854/MUM/2018 M/S. DARSHAN CONSTRUCTION ASSESSMENT YEAR :2011-12 3 SR.PS, JAISY VARGHESE !'! / COPY OF THE ORDER FORWARDED TO : 1. &( / THE APPELLANT 2. )*&( / THE RESPONDENT 3. 1 ( ) / THE CIT(A) 4. 1 / CIT CONCERNED 5. 23),4 , 4 , / DR, ITAT, MUMBAI 6. 3567 / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI.