MR. SHAILESH SHASHIKANT SHETH ,MUMBAI V. INCOME TAX OFFICER WARD 23(3)(6), MUMBAI

ITA 5021/MUM/2024

AI Insights

The case involves Mr. Shailesh Shashikant Sheth, the assessee, who appealed against an ex-parte order confirming a penalty, passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi. The appeal was heard by the Income Tax Appellate Tribunal in Mumbai. The primary contention was the lack of opportunity for the assessee to present his case or submit written submissions during the proceedings before the CIT(A). The Tribunal, emphasizing the need for a fair hearing, decided to restore the case to the A.O for a fresh assessment, allowing the assessee another opportunity to present his case.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 33325 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 13-11-2024
• Assessment Year: 2018-2019
• Appeal Filed On: 27-09-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NAGNATH BHIMARAO PASALE
• Assessee Lawyers: RAJIV KHANDELWAL
• Section: 250

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA No. 5021/Mum/2024 (Assessment Year: 2018-19) Mr. Shailesh Shashikant Sheth Room No. 12/6, Carmellos Bldg, 63/67, Pathak Wadi, L.T. Marg, Kalbadevi, Mumbai – 400 002. Vs. ITO, Ward 23(3)(6) Piramal Chamber, Mumbai – 400013. PAN/GIR No. AAGPS9458J (Applicant) (Respondent) Assessee by Shri Rajiv Khandelwal Revenue by Shri Nagnath Bhimarao Pasale, Sr. AR सुनवाई क\u0002 तारीख/Date of Hearing 13.11.2024 घोषणा क\u0002 तारीख/Date of Pronouncement 27.11.2024 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appeal has been filed by the assessee challenging the impugned order 02.09.2024, passed u/s 250 of the Income Tax Act, 1961 (‘the Act’), by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (‘Ld. CIT(A)’), for the assessment year 208-19. 2. At the very outset, on the perusal of the case file, we noticed that the CIT(A) has passed ex-parte order confirming 2 ITA No. 5021/Mum/2024 Mr. Shailesh Shashikant Sheth, Mumbai the penalty. The Ld. AR submitted that quantum has not been challenged as the same has been accepted by the assessee in order to buy peace but the fact remains that impugned order passed by the Ld.CIT(A) was ex-parte as the assessee could not appear or file their written submissions before the Ld.CIT(A). 3. In our view the interest of justice would be met in case the lis between the parties be decided on merits after providing fair opportunity of hearing to the assessee. Therefore, considering the above factual and legal position the Bench feels that the ends of justice would be met only if the matter is restored back to the file of the A.O to decide the matter afresh and the rights of the revenue would not be prejudice. Whereas in case proper and sufficient opportunity is not given to the asessee then in that eventuality the rights of the assessee shall be prejudice. Thus the appeal of the assessee is restored to the file of A.O to decide it afresh by providing one more opportunity of hearing to the assessee. The assessee shall not seek any adjournment on frivolous grounds and remain cooperative during the course of proceedings and the appeal of the assessee is thus allowed for statistical purposes. 4. Before parting, we make it clear that our decision to restore the matter back to the file of the AO shall in no way be construed as having any reflection or expression on the 3 ITA No. 5021/Mum/2024 Mr. Shailesh Shashikant Sheth, Mumbai merits of the dispute, which shall be adjudicated by the AO independently in accordance with law. 5. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 27.11.2024. Sd/- Sd/- (PADMAVATHY S) (SANDEEP GOSAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai, Dated 27/11/2024 KRK, PS आदेश की \bितिलिप अ\u000eेिषत/Copy of the Order forwarded to : 1. अपीलाथ\f / The Appellant 2. \r\u000eथ\f / The Respondent. 3. संबंिधत आयकर आयु\u0019 / The CIT(A) 4. आयकर आयु\u0019(अपील) / Concerned CIT 5. िवभागीय \rितिनिध, आयकर अपीलीय अिधकरण, मु\u0003बई / DR, ITAT, Mumbai 6. गाड फाईल / Guard file. आदेशानुसार/ BY ORDER, स\u000eािपत \rित //True Copy// 1. उप/सहायक पंजीकार ( Asst. Registrar) आयकर अपीलीय अिधकरण, मु\u0003बई मु\u0003बई मु\u0003बई मु\u0003बई / ITAT, Mumbai "