KAMLA VENTURE HOLDING, MUMBAI V. ACIT 15(2), MUMBAI

ITA 8603/MUM/2011

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 92238 (ITAT-MUMBAI)
• Duration Of Justice: 3 year(s) 3 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-04-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 16-04-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 20-12-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASGHAR ZAIN V P
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES E, MUMBAI , . . , , , BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER, AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA NO.8603/MUM/2011 ASSESSMENT YEAR-2007-08 M/S KAMLA VENTURE HOLDING SHANTI VIMAL, GROUND FLOOR, P.M. ROAD, VILE PARLE (E), MUMBAI-400057 / VS. ACIT-15(2), MUMBAI ( !'# $ /ASSESSEE) ( % / REVENUE) P.A. NO AACCK9258M !' # $ / ASSESSEE BY NONE % / REVENUE BY SHRI ASGHAR ZAIN V.P.-DR & % ' $ ( / DATE OF HEARING 16/04/2015 ' $ ( / DATE OF ORDER: 16/04/2015 / O R D E R PER JOGINDER SINGH (JUDICIAL MEMBER) THE ASSESSEE IS AGGRIEVED BY THE IMPUGNED ORDER DA TED 04/10/2011 OF THE LD. FIRST APPELLATE AUTHORITY, MU MBAI, ON THE GROUND THAT IN THE MONTH OF SEPTEMBER, 2011, TH E M/S KAMLA VENTURE HOLDING , 2 COUNSEL FOR THE ASSESSEE COULD NOT APPEAR AS WAS BU SY IN FILING THE RETURNS. 2. AT THE TIME OF HEARING, NONE WAS PRESENT FOR TH E ASSESSEE, WHEREAS, SHRI ASGHAR ZAIN, LD. DR, REPRES ENTED THE REVENUE. THE LD. DR, DEFENDED THE CONCLUSION ARRIV ED AT IN THE IMPUGNED ORDER BY CONTENDING THAT THE ASSESSEE DID NOT APPEAR BEFORE THE LD. COMMISSIONER OF INCOME TAX (A PPEALS) IN SPITE OF PROVIDING OPPORTUNITY. 2.1. WE HAVE CONSIDERED THE SUBMISSIONS OF LD. DR AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE NOTE THAT THE LD. ASSESSING OFFICER MADE CERTAIN ADDITIONS AGAINS T WHICH THE ASSESSEE FILED APPEAL BEFORE THE LD. FIRST APPE LLATE AUTHORITY. FROM THE IMPUGNED ORDER, IT IS EVIDENT THAT THE APPEAL OF THE ASSESSEE WAS FIXED FOR HEARING FOR 05 /08/2011 TO WHICH THE ASSESSEE COULD NOT APPEAR. AGAIN, THE APPEAL WAS FIXED FOR 26/09/2011 AGAIN THE ASSESSEE COULD N OT APPEAR. THE LD. COMMISSIONER OF INCOME TAX (APPEAL S) DISMISSED THE APPEAL OF THE ASSESSEE FOR NONE PROSE CUTION BY APPLYING THE DECISION IN 38 ITD 320. WITHOUT GOING INTO MUCH DELIBERATION AND KEEPING IN VIEW, THE PRINCIPL E OF NATURAL JUSTICE, WE REMAND THIS APPEAL TO THE FILE OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) TO DECIDE THE APPEAL OF THE ASSESSEE AFRESH ON MERIT. THE ASSESSEE BE GI VEN OPPORTUNITY OF BEING HEARD WITH FURTHER LIBERTY TO FURNISH EVIDENCE, IF ANY, IN SUPPORT OF ITS CLAIM. SINCE, THE ASSESSEE COULD NOT APPEAR BEFORE THE LD. COMMISSIONER OF INC OME TAX (APPEALS), AS IS EVIDENT FROM THE RECORD; THE ASSES SEE IS M/S KAMLA VENTURE HOLDING , 3 DIRECTED TO APPEAR BEFORE THE OFFICE OF THE LD. COM MISSIONER OF INCOME TAX (APPEALS) WITHIN ONE MONTH FROM THE R ECEIPT OF THIS ORDER FAILING WHICH THE LD. COMMISSIONER OF IN COME TAX (APPEALS) IS FREE TO DECIDE THE APPEAL ON THE BASIS OF MATERIAL AVAILABLE ON RECORD. THUS, THE APPEAL OF THE ASSES SEE IS ALLOWED FOR STATISTICAL PURPOSES. FINALLY, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THIS ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF LD. DR, AT THE CONCLUSION OF HEARING ON 16/04/2015. SD/- SD/- ( B.R.BASKARAN ) (JOGINDER SINGH) '# / ACCOUNTANT MEMBER $# / JUDICIAL MEMBER & MUMBAI; ) DATED : 16/04/2015 F{X~{T? P.S/. . . %$&'()(*& / COPY OF THE ORDER FORWARDED TO : 1. *+,- / THE APPELLANT 2. ./,- / THE RESPONDENT. 3. & 0$ ( *+ ) / THE CIT, MUMBAI. P4. & 0$ / CIT(A)- , MUMBAI 5. 2%3 .$! , *+( *! 4 , & / DR, ITAT, MUMBAI 6. 5' 6 / GUARD FILE. / BY ORDER, /2+$ .$ //TRUE COPY// / (DY./ASSTT. REGISTRAR) , & / ITAT, MUMBAI