PROTON CONSTRUCTION LTD., MUMBAI V. DCIT - 13(1)(2), MUMBAI

ITA 865/MUM/2017

• Counselvise Citation: [2018] 112 COUNSELVISE.COM (IT) 5811 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 9 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-12-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 07-02-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ABI RAMA KARTIKIYEN
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 143(3)

Judgement Text

IN THE INC OME TAX APPELLATE TRIBUNAL C BENCH, MUMBAI BEFORE HONBLE SH. R. C. SHARMA , AM & HONBLE SH. SANDEEP GOSAIN, JM ./ I.T.A. NO . 865 /MUM/2017 ( / ASSESSMENT YEAR: 2012 - 13 ) PROTON CONSTRUCTION LTD. OFFICE NO. 1, GROUND FLOOR, PARIMAL PREMISES, KHAR (WEST) MUMBAI - 400052 / VS. DC IT 13(1)(2) MUMBAI PIN - ./ ./ PAN NO. A A ECP5187E ( / APPELLANT ) : ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENTBY : SHRI ABI RAMA KARTIKIYEN , D R / DATE OF HEARING : 03.10 .2018 / DATE OF PRONOUNCEMENT : 05.12.2018 / O R D E R PER SANDEEP GOSAIN, J UDICIAL MEMBER : THE P RESENT APPE AL FILED BY THE ASSESSEE IS AGAINST THE ORDER OF LD. CIT (APPEAL) 21 , MUMBAI DATED 21.11 .16 F OR AY 20 12 - 13. 2 I.T.A. NO. 865 /MUM/201 7 PROTON CONSTRUCTION LTD. 2. AT THE VERY OUTSET, IT IS NOTICED THAT NONE HAS APPEARED ON BEHALF OF ASSESSEE IN SPITE OF SEVERAL CALLS AND EVEN NO APPLICATION FOR ADJOURNMENT WAS MOVED. ON THE OTHER H AND L D. DR IS PRESENT IN THE COURT AND IS READY WITH ARGUMENTS. THEREFORE WE HAVE DECIDED TO PROCEED WITH THE HEARING OF THE CASE EX - PA RTE WITH THE ASSISTANCE OF THE L D. DR AND THE MATERIAL PLACED ON RECORD. 3. THE BRIEF FACTS OF THE CASE ARE THAT T HE RETURN OF INCOME WAS FILED ON 29.09.13 DECLARING TOTAL INCOME AT RS. NIL AND CLAIMING LOSS OF RS. 10,06,02,860/ - . SUBSEQUENTLY THE CASE WAS SELECTED FOR SCRUTINY AND AFTER SERVING STATUTORY NOTICES AND PROVIDING OPPORTUNITY OF HEARING, ASSESSMENT ORDER U/ S 143(3) OF THE I.T. ACT WAS PASSED BY AO ON 30.03.15 THEREBY ASSESSE D TOTAL LOSS OF RS. 1,71,70,920 / - . AGGRIEVED BY THE ORDER OF AO, ASSESSEE PREFERRED APPEAL BEFORE LD. CIT(A) AND LD. CIT(A) AFTER CONSIDERING THE CASE OF BOTH THE PARTIES, DISMISSED THE A PPEAL OF THE ASSESSEE . 3 I.T.A. NO. 865 /MUM/201 7 PROTON CONSTRUCTION LTD. NOW BEFORE US, THE ASSESSEE HAS PREFERRED THE PRESENT APPEAL . 4 . THE SOLITARY GROUND RAISED BY THE ASSESSEE RELATES TO CHA LLENGING THE ORDER OF LD. CIT(A) IN NOT GRANTING SUFFICIENT TIME TO SUBMIT THE DETAILS AND NOT PROVIDING OPPORTUNITY OF BEING HEARD VIOLATING THE PRINCIPLE OF NATURAL JUSTICE. 5 . WE HAVE HEARD LD. DR AND WE HAVE ALSO PERUSED THE MATERIAL PLACED ON RECORD , JUDGMENT CITED BY THE PARTY AS WEL L AS THE ORDERS PASSED BY REVENUE AUTHORITIES. LD. DR APPEARING ON BEHALF OF THE DEPARTMENT SUBMITTED THAT IN RESPECT OF ADDITIONS /DISALLOWANCES MADE BY THE AO, THE ASSESSEE HAD NOT SUBMITTED ANY SUPPORTIVE EVIDENCE IN ORDER TO SUPPORT HIS CLAIM. IT WAS F URTHER SUBMITTED THAT LD. CIT(A) HAD ALSO GIVEN SUFFICIENT OPPORTUNITY TO THE ASSESSEE, BUT EVEN THEN THE ASSESSEE COULD NOT PLACED ON RECORD ANY SUPPORTIVE DOCUMENTS AND THEREFORE, THE CLAIM OF THE ASSESSEE WAS RIGHTLY DISMISSED. 4 I.T.A. NO. 865 /MUM/201 7 PROTON CONSTRUCTION LTD. FROM THE RECORDS, WE N OTICE THAT LD. CIT(A) IN PARA NO. 4.3, 5.4 AND 5.5 HAD CATEGORICALLY MENTIONED THAT NECESSARY DOCUMENTS AND EVIDENCE IN SUPPORT OF THE RELIEF CLAIMED WERE NOT FURNISHED. EVEN BEFORE US, N O NEW FACTS HAVE BEEN BROUGHT ON RECORD I N ORDER TO CONTROVERT OR REBUT THE FINDINGS SO RECORDED BY LD . CIT(A). THEREFORE, THERE ARE NO REASON S FOR US TO INTERFERE INTO OR DEVIATE FROM THE FINDINGS SO RECORDED BY THE LD.CIT(A). HENCE , WE ARE OF THE CONSIDERED VIEW THAT THE FINDINGS SO RECORDED BY THE LD. CIT (A) ARE JUDICIOUS AND ARE WE LL REASONED. RESULTANTLY, THIS GROUND RAISED BY THE ASSESSEE STANDS DISMISSED . 6 . IN THE NET RESULT , THE APPEAL FILED BY THE ASSESSEE STANDS DISMISSED WITH NO ORDER AS TO COST. ORDER PRONOUNCED IN THE OPEN COURT ON 5 TH DEC , 2018 SD/ - SD/ - ( R. C. SHARMA ) (SANDEEP GOSAIN) / ACCOUNTANT MEMBER / JUDICIAL MEMBER MUMBAI ; DATED : 05 . 1 2 .201 8 SR.PS . DHANANJAY 5 I.T.A. NO. 865 /MUM/201 7 PROTON CONSTRUCTION LTD. / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. ( ) / THE CIT(A) 4. / CIT - CONCERNED 5. , , / DR, ITAT, MUMBAI 6. / GUARD F I LE / BY ORDER, . / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI