Income Tax Appellate Tribunal - Mumbai
Swaraj Infrastructure P.Ltd, Navi ... vs Dcit 10(3), Mumbai on 31 August, 2017
IN THE INCOME TAX APPELLATE TRIBUNAL
MUMBAI BENCH "D", MUMBAI
BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND
SHRI C.N. PRASAD, JUDICIAL MEMBER,
ITA.No.4479/MUM/2016 (A.Y: 2010-11)
M./s. Swaraj Infrastructure Pvt. Ltd., v. DCIT - 10(3)
405, 4th Floor, V time Square, Mumbai
Sector - 15, Plot No-3
Belapur
Navi Mumbai - 400 614
PAN: AAKCS 2296 P
(Appellant)` (Respondent)
Assessee by : Shri M. Subramanian
Revenue by : Shri Purushotam Kumar
Date of Hearing : 02.08.2017
Date of Pronouncement : 31.08.2017
ORDER
PER C.N. PRASAD (JM)
1. This appeal is filed by the assessee against the order of Ld. Commissioner of Income-tax(Appeals)-24, Mumbai dated 02.03.2016 for the Assessment Year 2010-11.
2. Assessee raised preliminary objection in its grounds of appeal in disposing of the appeal by the Ld.CIT(A) ex-parte without providing adequate opportunity of being heard. Assessee also filed additional grounds before us on merits in rejecting the claims of the assessee. 2
ITA.No.4479/MUM/2016 (A.Y: 2010-11) M/s. Swaraj Infrastructure Pvt. Ltd.,
3. It was the submission of the assessee that due to genuine difficulties assessee could not appear before the Ld.CIT(A). The Learned Counsel for the assessee submits that as can be seen from the Ld.CIT(A) order the matter was posted in the month of October, 2010 on two occasions where the assessee sought time and there after the matter was posted only in Feb 2016. As the assessee could not appear on that date the appeal was dismissed ex-parte. He submits that the Ld.CIT(A) should have given one more opportunity to the assessee. The Ld. DR vehemently supported the orders of the Ld.CIT(A) in disposing of the appeal ex-parte.
4. On hearing both the parties, we are of the view that the assessee should have been given one more opportunity to contest its claims before the Ld.CIT(A). Thus we restore this appeal to the file of the Ld.CIT(A) who shall decide all the issues in accordance with law after hearing the assessee. The assessee shall cooperate with the proceedings before the Ld.CIT(A) and may furnish necessary information which may be considered by the Ld.CIT(A) and decide appeal in accordance with law.
5. In the result appeal of the assessee is allowed for statistical purpose.
Order pronounced in the open court on the 31st August, 2017.
Sd/- Sd/-
(G.S. PANNU) (C.N. PRASAD)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Mumbai / Dated 31/08/2017
VSSGB, SPS
3
ITA.No.4479/MUM/2016 (A.Y: 2010-11) M/s. Swaraj Infrastructure Pvt. Ltd., Copy of the Order forwarded to:
1. The Appellant
2. The Respondent.
3. The CIT(A), Mumbai.
4. CIT
5. DR, ITAT, Mumbai
6. Guard file.
//True Copy// BY ORDER, (Asstt. Registrar) ITAT, Mum