SHRI NIKHIL DHANAJI GALA, MUMBAI V. I.T.O. - 25(3)(5), MUMBAI

ITA 896/MUM/2018

• Counselvise Citation: [2018] 112 COUNSELVISE.COM (IT) 5537 (ITAT-MUMBAI)
• Duration Of Justice: 8 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 14-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARJU GARODIA
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside
• Section: 201

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN (AM) I.T.A. NO. 896 /MUM/ 201 8 (ASSESSMENT YEAR 20 12 - 13 ) MR. NIKHIL DHANJI GALA FLAT NO. A - 2/3, GROUND FLOOR, SANSKAR APARTMENTS, JUHU CHURCH ROAD, JUHU MUMBAI - 400 049. PAN : AEQPG6860E V S . ITO WARD 25(3)(5) BANDRA KURLA COMPLEX BANDRA EAST MUMBAI - 400 051 ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY NONE DEPARTMENT BY SHRI ARJU GARODIA DATE OF HEARING 5 . 11 . 201 8 DATE OF PRONOUNCEMENT 5 . 11 . 201 8 O R D E R THE A SSESSEE HAS FILED THIS APPEAL CHALLENGING THE ORDER DATED 6.11.2017 PASSED BY THE LEARNED CIT(A) - 37, MUMBAI AND IT RELATES TO A.Y. 2012 - 13. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE EVEN THOUGH NOTICE WAS SEND BY REGISTERED POST ON MORE THAN ONE OCCASIO N. HENCE, I PROCEED TO DISPOSE OF THE APPEAL EX - PARTE, WITHOUT PRESENCE OF THE ASSESSEE. 3. DURING THE YEAR UNDER CONSIDERATION, THE ASSESSEE HAS DECLARED INCOME UNDER THE HEADS BUSINESS AND I NCOME FROM OTHER SOURCES. THE ASSESSEE IS A PARTNER IN THE PART NERSHIP FIRM NAMELY JANTA INDUSTRIES. THE ASSESSING OFFICER COMPLETED THE ASSESSMENT BY MAKING ADDITION TOWARDS UNEXPLAINED LOAN A ND ALSO DISALLOW ED CERTAIN EXPENSES. AGGRIEVED, THE ASSESSEE FILED THE APPEAL BEFORE THE LEARNED CIT(A). SINCE THE ASSESSEE DI D NOT APPEAR BEFORE THE LEARNED CIT(A), THE FIRST APPELLATE AUTHORITY DISMISSED THE APPEAL OF THE ASSESSEE. AGGRIEVED, THE ASSESSEE HAS FILED THIS APPEAL BEFORE THE TRIBUNAL. MR. NIKHIL DHANJI GALA 2 4. I HEARD LEARNED DR AND PERUSED THE RECORD. THE LEARNED DR SUBMITTED THAT T HE ASSESSEE HAS NOT APPEARED BEFORE THE LEARNED CIT(A) AND IS NOT ATTENDING BEFORE THE TRIBUNAL ALSO AND HENCE THE APPEAL SHOULD BE DISMISSED. HOWEVER, I AM OF THE VIEW THAT, IN THE INTEREST OF NATURAL JUSTICE, THE ASSESSEE MAY BE PROVIDED ONE MORE OPPORTU NITY TO PRESENT HIS CASE BEFORE THE LEARNED CIT(A). ACCORDINGLY, I SET ASIDE THE ORDER PASSED BY THE LEARNED CIT(A) AND RESTORE ALL THE ISSUES TO HIS FILE FOR ADJUDICATING THEM AFRESH, AFTER PROVIDING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5 . IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER HAS BE EN PRONOUNCED IN THE COURT ON 5 . 11 . 201 8 . SD/ - (B.R.BASKARAN) ACCOUNTANT MEMBER MUMBAI ; DATED : 5 / 11/ 20 1 8 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. BY ORDER, //TRUE COPY// ( SENIOR P RIVATE S E CRETARY ) PS ITAT, MUMBAI