What did the Tribunal hold?

The Tribunal, while noting the assessee's absence, decided to grant another opportunity for the assessee to present their case. The impugned order was set aside, and the matter was remanded to the AO for a fresh assessment.

The assessee's appeal was against the confirmation of additions made during the assessment year 2012-13. The assessee failed to substantiate their stand before lower authorities, leading to a best judgment assessment.

What were the issues?

Whether the assessee was provided with adequate opportunity to present their case and substantiate their claims before the lower authorities.

M/S.Designer World Private Limited vs ITO | ITAT Mumbai 2021

Income Tax Appellate Tribunal, “D” BENCH, MUMBAI

Before: HON’BLE SHRI MAHAVIR SINGH, VP & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Respondent: Shri Rajendra Joshi-Sr.DR

आयकरअपील सं./ (िनधा"रण वष" / Assessment Year: 2012-13) M/s Designer World Pvt. Ltd. ITO-9(3)(1) बनाम/ 603/604, Sundervan Mumbai A/4, Off Lokhandwala Road Vs. Mumbai – 400 053 "थायीलेखासं./जीआइआरसं./PAN/GIR No. AACCD-7027-P (अपीलाथ"/Appellant) (""थ" / Respondent) : Assessee by : None Revenue by : Shri Rajendra Joshi-Sr.DR सुनवाई की तारीख/ : 27/05/2021 Date of Hearing घोषणा की तारीख / : 01/06/2021 Date of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aggrieved by confirmation of certain addition during Assessment Year (AY) 2012-13, the assessee is in further appeal before us. Though none appeared for assessee, however, after going through impugned order, it could be observed that the assessee could not effectively substantiate his stand before any of the lower authorities which resulted into framing of a ‘best judgment’ assessment u/s 144 which was later on confirmed by learned first appellate authority.

The Ld. Sr. DR pleaded for dismissal of appeal. However, keeping in view the principle of natural justice, the bench deem it fit to grant another opportunity to the assessee to defend his stand. Accordingly, the impugned order is set aside and the matter of assessment is set-aside to the file of Ld. AO for making fresh assessment after granting opportunity of hearing to the assessee.

The appeal stand allowed for statistical purposes.

M/S.DESIGNER WORLD PRIVATE LIMITED,MUMBAI vs. INCOME TAX OFFICER -9(3)(1), MUMBAI

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