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Income Tax Appellate Tribunal, MUMBAI BENCHES “G”, MUMBAI
Before: Shri JOGINDER SINGH, & Shri G. MANJUNATHA
आदेश / O R D E R
Per Joginder Singh (Judicial Member)
These two appeals are by the assessee against the impugned ex-parte orders both dated 29/06/2017 of the Ld. First Appellate Authority, Mumbai.
During hearing, the ld. counsel for the assessee, Shri Prakash Jotwani, contended that no notice of hearing was ever served upon the assessee and thus an ex-parte order was passed by the First Appellate Authority, which is violation of principle of natural justice. On the other hand, Ms. N. Hemlatha, Ld. Sr. DR, contended that it was the duty of the assessee to make effective representation before the Ld. Commissioner of Income Tax (Appeal), therefore, the appeals were rightly rejected.
2.1. We have considered the rival submissions and perused the material available on record. Without going into the merits of the appeal, we note that the assessee is private limited company engaged in the business, declared nil income in its return, which was processed u/s 143(1) of the Act on 22/01/2019 accepting the returned income at nil. Thereafter, the assessment was reopened u/s 147 of the Act on the basis of information with respect to unexplained expenditure. The assessee was claimed to be one of the beneficiaries of obtaining bogus bills for non-existing purchases amounting to Rs.1,06,784/- (Assessment Year 2007-08). However, we are of the view that as per mandate of Article 265 of Constitution of India, only due taxes has to be levied/collected. Keeping in view, the principle of natural justice that no person should be condemned unheard and since no service of notice was effected upon the assessee, we deem it appropriate to remand both these appeals to the file of the Ld. Commissioner of Income Tax (Appeal) for fresh adjudication on merit. The assessee be given opportunity of being heard with further liberty to furnish necessary evidence, if any, to substantiate its claim. The appeals of the assessee are allowed for statistical purposes. statistical purposes.
This Order was pronounced in the open court in the presence of ld. representatives from both sides at the conclusion of the hearing on 03/05/2018.
Sd/- Sd/- (G. Manjunatha) (Joginder Singh) लेखा सद�य / ACCOUNTANT MEMBER �या�यक सद�य / JUDICIAL MEMBER मुंबई Mumbai; �दनांक Dated : 03/05/2018 f{x~{tÜ? P.S/.�न.स.,
आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to :