BHAGIRATHI TRANSCORPO PVT. LTD.,MUMBAI vs. DCIT - 12 (1) (2), MUMBAI

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ITA 3378/MUM/2019Status: DisposedITAT Mumbai30 September 2021AY 2014-153 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issues to the file of the AO, directing re-examination in light of a previous Tribunal order for AY 2012-13, after ascertaining parity of facts. The AO was also directed to grant a reasonable opportunity of hearing.

What were the facts?

The assessee, engaged in bus and car hire services, faced disallowances under sections 40(a)(ia), 36(1)(iii), and 14A. The CIT(A) dismissed the appeal ex-parte due to the assessee's non-response to notices.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without considering the merits, and whether the disallowances made by the AO require re-examination based on previous tribunal rulings.

Which sections of the Income-tax Act were involved?

Section 40(a)(ia),Section 36(1)(iii),Section 14A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “B”, MUMBAI

Before: SHRI VIKAS AWASTHY & SHRI M.BALAGANESH

Hearing: 08/07/2021Pronounced: 30/09/2021

अपीलाथ� �ारा/ Appellant by : None �ितवाद� �ारा/Respondent by : Sh. Tharian Oommen सुनवाई क� ितिथ/ Date of hearing : 08/07/2021 घोषणा क� ितिथ/ Date of pronouncement : 30/09/2021 आदेश/ ORDER

PER VIKAS AWASTHY, JM:

1.

This appeal by the assessee is directed against an ex-parte order of Commissioner of Income Tax (Appeals)-20, Mumbai [hereinafter referred to as ‘the CIT(A)’] dated 29.03.2019 for Assessment Year (AY) 2014-15.

2 Mum 2019 (A.Y. 2014-15) 2. The brief facts of the case as emanating from records are: The assessee is engaged in providing Buses and Cars on hire contract. In scrutiny assessment proceedings, the Assessing Officer (AO) made following disallowance/additions: i. Disallowance under section 40(a)(ia) of the Act Rs. 86,67,039/- ii. Disallowance of interest under section 36(1)(iii) of the Act Rs. 14,00,000/- iii. Disallowance under section 14A of the Act. Rs. 1,727/-

Aggrieved by the assessment order dated 23.12.2016, the assessee filed appeal before the CIT(A). The First Appellate Authority issued notices to the assessee (physical notices/notice through email). Since, the assessee failed to respond to the said notices, the CIT(A) in an ex-parte proceeding dismissed the grounds raised in the appeal by the assessee. Hence, the present appeal.

3. In appeal before the Tribunal, apart from challenging addition/disallowance confirmed by the CIT(A), the assessee has prayed for remanding the matter back to the file of AO. In statement of facts, the assessee has pointed that the grounds raised in the present appeal challenging disallowance of interest under section 36(1)(iii) and disallowance made under section 40(a)(ia) has been decided by the Tribunal in assessee’s appeal for AY 2012-13. A copy of the order in for AY 2012- 13decided on 21.12.2018 has been placed on record.

4. A perusal of the impugned order reveals that the CIT(A) has issued physical notice to the assessee on two occasion i.e. 13.09.2017 & 28.09.2017, thereafter, the CIT(A) issued notice to the assessee on the email address furnished in Form-35 on three occasions i.e. dated 12.03.2019, 19.03.2019 & 26.03.2019, however, the assessee failed to respond to any of the notices.

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