Income Tax Appellate Tribunal - Mumbai
Indesine Space Solutions Llp, Mumbai vs Ito 31 (2)91), Mumbai on 7 June, 2021
1 आयकर अपीलीय अिधकरण "एक-सद मामला " ायपीठ मुंबई म । IN THE INCOME TAX APPELLATE TRIBUNAL "SMC" BENCH, MUMBAI माननीय ी िवकास अव थी, याियक सद य एवं माननीय ी मनोज कुमार अ वाल ,ले खा सद के सम । BEFORE HON'BLE SHRI VIKAS AWASTHY, JM AND HON'BLE SHRI MANOJ KUMAR AGGARWAL, AM (Hearing through Video Conferencing Mode) आयकरअपील सं./ I.T.A. No.7986 & 7987/Mum/2019 (िनधा रण वष / Assessment Years: 2012-13 & 2013-14) Indesine Space Solutions LLP ITO-31(2)(1) 701, 7th floor, Atlanta Centre, 615, Kautilya Bhavan, बनाम/ Vs. Sonawala Road, Goregaon (East), Bandra Kurla Complex, Mubmai-400 063 Mumbai-400 051 )थायीले खासं ./जीआइआरसं ./PAN/GIR No. AADFI-2878-M (अ पीलाथ,/Appellant) : (-.थ, / Respondent) Assessee by : None Revenue by : Shri Sanjay J. Sethi- Ld. DR सुनवाई की तारीख/ : 07/06/2021 Date of Hearing घोषणा की तारीख / : 07/06/2021 Date of Pronouncement आदे श / O R D E R Manoj Kumar Aggarwal (Accountant Member)
1. Aforesaid appeals by assessee for Assessment years [AY in short] 2012-13 & 2013-14 contest separate orders of learned first appellate authority. At the time of hearing of appeals, none appeared for assessee. The Ld. DR pleaded for dismissal of appeals by drawing attention to the fact that the assessee did not attend appellate proceedings.
2. Though we concur with submissions of Ld. DR that assessee remained negligent in attending the appellate proceedings despite being 2 provided with ample opportunities of hearing as enumerated in para 4.1 of the impugned order, however, keeping in mind the principle of natural justice, we deem it fit to grant another opportunity of hearing to the assessee. Therefore, the impugned orders are set aside. The appeals are restored the file of Ld. CIT(A) for de-novo adjudication after affording reasonable opportunity of hearing to the assessee in accordance with law. The assessee is directed to substantiate his stand.
3. Both the appeals stands allowed for statistical purposes.
Order pronounced on 07th June, 2021.
Sd/- Sd/- (Vikas Awasthy) (Manoj Kumar Aggarwal) 4ाियक सद / Judicial Member लेखा सद / Accountant Member
मुंबई Mumbai; िदनां क Dated : 07/06/2021 Sr.PS, Jaisy Varghese आदे शकी ितिलिपअ"ेिषत/Copy of the Order forwarded to :
1. अपीलाथ,/ The Appellant
2. -.थ,/ The Respondent
3. आयकरआयु7(अपील) / The CIT(A)
4. आयकरआयु7/ CIT- concerned
5. िवभागीय-ितिनिध, आयकरअपीलीयअिधकरण, मुंबई/ DR, ITAT, Mumbai
6. गाड< फाईल / Guard File आदे शानुसार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकरअपीलीयअिधकरण, मुंबई / ITAT, Mumbai.