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Income Tax Appellate Tribunal, MUMBAI BENCH “SMC ”, MUMBAI
आयकर अपील�य अ�धकरण मुंबई पीठ “एस एम सी” , मुंबई �ी �वकास अव�थी, �या�यक सद�य के सम� IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC ”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं. 6026/मुं/2019 (�न.व 2011-12) (A.Y 2011-12) Netcom Vision Pvt. Ltd., A-2/204, Shreeram Krishna Niwas, Sector -45, Nerul(W), Navi Mumbai 400 706. PAN:AACCN-7125-N ...... अपीलाथ� /Appellant बनाम Vs. Income Tax Officer 15(2)(2), Room No.480, 4th Floor, Aaykar Bhavan, M.K.Road, Mumbai 400 020 ..... ��तवाद�/Respondent अपीलाथ� �वारा/ Appellant by : None ��तवाद� �वारा/Respondent by : Shri Sanjay J. Sethi सुनवाई क� �त�थ/ Date of hearing : 23/06/2021 घोषणा क� �त�थ/ Date of pronouncement : 28/06/2021 आदेश/ ORDER
This appeal by the assessee is directed against the order Commissioner of Income Tax(Appeals)-24, Mumbai [in short 'the CIT(A)’] dated 03/06/2019 for the assessment year 2011-12.
Shri Sanjay J. Sethi representing the Department submitted that the assessee has neither appeared before the Assessing Officer nor before the CIT(A) despite service of notice. The assessment order has been passed under section 144 r.w.s. 147 of the Income Tax Act,1961 ( in short 'the Act').
Thereafter, in first appellate proceedings again the assessee did not appear despite service of notice.
Submissions made by ld.Departmental Representative heard, orders of authorities below examined. A perusal of the assessment order reveals that the notice issued to the assessee under section 148 of the Act on 29/03/2018 was received back unserved from the Postal Department. Subsequently, notices were issued under section 142(1) of the Act on 28/06/2018, 24/07/2018 and finally on 21/08/2018. The assessee did not bother to respond any of the above notices, despite the fact that notices issuedunder section 142(1) were duly served on the assessee as per acknowledgement receipt in the records of Department. The Assessing Officer was constrained to pass assessment order invoking provisions of section 144 of the Act. Thereafter, the assessee filed appeal before the CIT(A). The CIT(A) issued notice on 01/05/2019 for hearing fixed on 08/08/2019 through e-mail on email id provided by the assessee in Form No.35. However, the assessee failed to respond to the notice served through e-mail.
The assessee in grounds of appeal, apart from challenging addition on merits has assailed reopening of assessment and violation of principles of natural justice in passing ex-parte order by Assessing Officer as well as CIT(A). One of the principle of natural justice is no party should be condemned unheard. At the same time it is incumbent upon the parties to the lis to respond to the notice and appear before the Authority issuing notice and to co-operate in proceedings. As is evident from the assessment order the assessee despite service of notice has failed to appear before the Assessing Officer. Taking into consideration entirety of facts and in interest of natural justice, an opportunity is granted to the assessee to appear before the Assessing Officer. The Assessing Officer shall issue notice, to the assessee and on service of notice, the assessee shall appear before the Assessing Officer and co-operate in assessment proceedings. In case the assessee fails to appear before the Assessing Officer despite service of notice, the Assessing Officer shall be at liberty to proceed with the assessment, in accordance with law. The impugned order is set-aside and appeal of the assessee is allowed for statistical purpose.
In the result, appeal by the assessee is allowed for statistical purpose.
Order pronounced in the open Court on Monday, the 28th day of June, 2021