M/S CHIRAG HOTELS PVT. LTD, VIRAR V. ITO 12(1)(4), Mumbai

ITA 999/MUM/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 7274 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-09-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 22-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMIT PRATAP SINGHLD
• Assessee Lawyers: SUBODH RATNAPARKHI LD
• Keywords: Principle of natural justice
• Section: 143(3)

Judgement Text

M/S. CHIRAG HOTELS PRIVATE LIMITED ITA NO.999/MUM/2019 ASSESSMENT YEAR: 2010-11 1 IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, MUMBAI , , BEFORE HONBLE SHRI SAKTIJIT DEY, JM AND HONBLE SHRI MANOJ KUMAR AGGARWAL, AM (HEARING THROUGH VIDEO CONFERENCING MODE) ./ I.T.A. NO. 999/MUM/2019 ( / ASSESSMENT YEAR: 2010-11) M/S. CHIRAG HOTELS PVT.LTD. GROUND FLOOR, SURYA DARSHAN BUILDING V.S. MARG, VIRAR (E) DIST. PALGHAR-401 303 (MAHARASHTRA) / VS. INCOME TAX OFFICER - 12(1)(4) 262, AAYKAR BHAVAN, M.K. MARG MUMBAI-400 020. PAN/GIR NO. AAACC - 2098 - R ( '# /APPELLANT ) : ( $%'# / RESPONDENT ) ASSESSEE BY : SHRI SUBODH RATNAPARKHI LD. AR REVENUE BY : SHRI AMIT PRATAP SINGH -LD. SR. DR / DATE OF HEARING : 03/09/2020 / DATE OF PRONOUNCEMENT : 03/09/2020 / O R D E R MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. AFORESAID APPEAL BY ASSESSEE FOR ASSESSMENT YEAR [IN SHORT REFERRED TO AS AY] 2010-11 CONTEST THE ORDER OF L D. COMMISSIONER OF INCOME-TAX (APPEALS)-20, MUMBAI, [IN SHORT REFERRED TO AS CIT(A)], APPEAL NO. CIT-20/IT-10366/2017-18 DATED 27/12/2018 ON CERTAIN GROUNDS OF APPEAL. ONE OF THE GROUNDS RAISED BY THE ASSESSEE IS THAT LD. CIT(A) ERRED IN PASSING AN EX-PARTE ORDER FOR ASSES SEES NON-ATTENDANCE M/S. CHIRAG HOTELS PRIVATE LIMITED ITA NO.999/MUM/2019 ASSESSMENT YEAR: 2010-11 2 WHEREAS THE ASSESSEE DID NOT RECEIVE ANY NOTICE OF HEARINGS AT THE ADDRESS MENTIONED IN FORM NO. 35. 2. PRESSING THE SAID GROUND, THE LD. AUTHORIZED REP RESENTATIVE FOR ASSESSEE (AR), SHRI SUBODH RATNAPARKHI, SUBMITTED T HAT THREE NOTICES AS ENUMERATED IN IMPUGNED ORDER WERE NEVER RECEIVED BY THE ASSESSEE WHICH IS DULY SUPPORTED BY THE AFFIDAVIT OF THE ASS ESSEES MANAGING DIRECTOR AND THEREFORE, THE ORDER WAS PASSED IN VIO LATION OF PRINCIPLE OF NATURAL JUSTICE. THE AFFIDAVIT HAS BEEN PLACED ON R ECORD. IN THE SAID BACKGROUND, LD. AR PLEADED FOR ANOTHER OPPORTUNITY OF HEARING AND ASSURED PROMPTNESS DURING REHEARING OF THE APPEAL. PER CONTRA, LD. DR SUBMITTED THAT THE ASSESSEE REMAINED NEGLIGENT IN A TTENDING THE APPELLATE PROCEEDINGS. 3. FACT ON RECORD WOULD REVEAL THAT AN ASSESSMENT W AS FRAMED AGAINST THE ASSESSEE U/S. 143(3) R.W.S. 147 OF THE ACT ON 29/12/2017 WHEREIN THE INCOME OF THE ASSESSEE WAS DETERMINED A T RS.155.57 LACS, BEING SHORT TERM CAPITAL GAIN EARNED ON CERTAIN IMM OVABLE PROPERTY. HOWEVER, NOT SATISFIED WITH THE ASSESSMENT, THE ASS ESSEE PREFERRED FURTHER APPEAL BEFORE LD. CIT(A). AS IS EVIDENT FRO M PARA-4 OF THE IMPUGNED ORDER, THE ASSESSEE FAILED TO ATTEND THE A PPELLATE PROCEEDINGS DESPITE BEING PROVIDED WITH VARIOUS OPPORTUNITIES O F BEING HEARD. CONSEQUENTLY, THE ASSESSMENT WAS CONFIRMED. AGGRIEV ED, THE ASSESSEE IS IN FURTHER APPEAL BEFORE US. 4. UPON CAREFUL CONSIDERATION OF RIVAL SUBMISSIONS, MATERIAL ON RECORD AND KEEPING IN VIEW THE PRINCIPLES OF NATURAL JUSTI CE, THE BENCH DEEM IT FIT TO AFFORD ANOTHER OPPORTUNITY OF HEARING TO THE ASS ESSEE. ACCORDINGLY, THE MATTER STANDS REMITTED BACK TO THE FILE OF LD. CIT( A) FOR RE-ADJUDICATION M/S. CHIRAG HOTELS PRIVATE LIMITED ITA NO.999/MUM/2019 ASSESSMENT YEAR: 2010-11 3 WITH A DIRECTION TO THE ASSESSEE TO ATTEND THE APPE LLATE PROCEEDINGS FORTHWITH AS ASSURED BY LD. AR. NEEDLESS TO ADD THA T FAILURE ON THE PART OF THE ASSESSEE WOULD ENABLE LD. CIT(A) TO RE-ADJUD ICATE THE APPEAL ON THE BASIS OF MATERIAL ON RECORD. 5. RESULTANTLY, THE APPEAL STANDS ALLOWED FOR STATI STICAL PURPOSES. ORDER PRONOUNCED ON 03 RD SEPTEMBER, 2020. SD/- SD/- (SAKTIJIT DEY) (MANOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 03/09/2020 SR.PS:-JAISY VARGHESE '# $# / COPY OF THE ORDER FORWARDED TO : 1. '# / THE APPELLANT 2. $%'# / THE RESPONDENT 3. ( ) / THE CIT(A) 4. / CIT CONCERNED 5. + ,$- , - , / DR, ITAT, MUMBAI 6. , ./0 / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI.