OSWAL UDHYOG , Mumbai V. ACIT 17(2), Mumbai

ITA 986/MUM/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 2430 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 4 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 21-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 13; 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL , C MUMBAI BEFORE : SHRI MAHAVIR SINGH, VP & SHRI M.BALAGANESH, AM ITA NO. 986/MUM/2019 ( ASSESSMENT YEAR : 2012 - 13 ) M/S. OSWAL UDHYOG C - 211/212, MORYA HOUSE OPP. NEW LINK ROAD ANDHERI (W), MUMBAI 400 053 VS. ACIT 17(2) MUMBAI PAN/GIR NO. AAAFO6256G (APPELLANT ) .. (RESPONDENT ) ASSESSEE BY NONE REVENUE BY MS. SHREEKALA PARDESHI DATE OF HEARING 15 / 06 /202 1 DATE OF PRONOUNCEMENT 22 / 06 /202 1 / O R D E R PER M.BALAGANESH (AM): THIS APPEAL IN ITA NO. 986/MUM/2019 FOR A.Y. 2012 - 13 ARISES OUT OF THE ORDER BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - 58, MUMBAI IN APPEAL NO. MUMBAI/10365/2017 - 18 DATED 12/11/2018 (LD. CIT(A) IN SHORT) AGAIN ST THE ORDER OF ASSESSMENT PASSED U/S.143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS ACT) DATED 25/03/2015 BY THE LD. ASST. COMMISSIONER OF INCOME TAX - 17(2) , MUMBAI (HEREINAFTER REFERRED TO AS LD. AO). ITA NO . 986/MUM/2019 M/S. OSWAL UDHYOG 2 2. THE ONLY ISSUE TO BE DECIDED IN THIS APPEAL IS AS TO WHETHER THE LD. CIT(A) WAS JUSTIFIED IN CONFIRMING THE DISALLOWANCE MADE ON ACCOUNT OF FOREIGN TRAVEL EXPENSES IN THE SUM OF RS.4,37,978/ - IN THE FACTS AND CIRCUMSTANCES OF THE INSTANT CASE. 3. NONE APPEARED ON BEHALF OF THE ASSESSEE. WE HAVE HEARD LD. DR AND PERUSED THE MATERIALS AVAILABLE ON RECORD. AT THE OUTSET , WE FIND THAT THE LD. CIT(A) HAD DISPOSED OF THIS APPEAL EXPARTE WITHOUT SEEKING THE PRESENCE OF THE ASSESSEE OR HIS AUTHORISED REPRESENTATIVE. WE ALSO FIND THAT THOUGH THE LD. CIT(A) HAD GIVEN FOUR OPPORTUNITIE S WHICH ARE NOTED IN PARA 4 OF HIS ORDER, WHICH WAS NOT RESPONDED BY THE ASSESSEE BUT STILL WE FIND THAT THE LD. CIT(A) OUGHT TO HAVE DISPOSED OF THE APPEAL ON MERITS. CONSIDERING THE FACTS OF THE CASE, WE FIND THAT TH E ASSESSEE DESERVES TO BE GIVEN MORE EFFECTIVE OPPORTUNITY BEFORE THE LD. CIT(A) AND ACCORDINGLY , DEEM IT FIT AND APPROPRIATE TO RESTORE THIS APPEAL TO THE FILE OF THE LD. CIT(A) FOR DENOVO ADJUDICATION IN ACCORDANCE WITH LAW. NEEDLESS TO MENTION THAT THE ASSESSEE BE GIVEN REASONABLE OPPORTUNITY OF BEING HEARD. 3.1. THE ASSESSEE IS ALSO DIRECTED TO COOPERATE WITH THE LD. CIT(A) FOR EXPEDITIOUS DISPOSAL OF THIS APPEAL AND NOT TO TAKE ADJOURNMENTS EXCEPT DUE TO EXCEPTIONAL OR UNAVOIDABLE CIRCUMSTANCES. THE ASSESSEE IS AT LIBERTY TO FURNISH FRESH EVIDENCE S, IF ANY , IN SUPPORT OF HIS CONTENTIONS. ACCORDINGLY, THE GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ITA NO . 986/MUM/2019 M/S. OSWAL UDHYOG 3 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED ON 22 /0 6 /2021 BY WAY OF PROPER MENTIONING IN THE NOTICE BOARD. SD/ - ( MAHAVIR SINGH ) SD/ - ( M.BALAGANESH ) VICE PRESIDENT ACCOUNTANT MEMBER MUMBAI ; DATED 22 / 0 6 / 202 1 KARUNA , SR.PS COPY OF THE ORDER FORWARDED TO : BY ORDER, ( ASSTT. REGISTRAR) ITAT, MUMBAI 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY//