NAPLES CONSTRUCTIONS PRIVATE LIMITED,MUMBAI vs. DCIT 3(2)(2), INCOME TAX

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ITA 3066/MUM/2024Status: DisposedITAT Mumbai08 October 2024AY 2014-15Bench: SHRI PRASHANT MAHARISHI (Accountant Member), SHRI RAJ KUMAR CHAUHAN (Judicial Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found that the CIT(A) dismissed the appeal without considering the written submissions and paper books filed by the assessee. The Tribunal noted that while the CIT(A) recorded issuing notices, the assessee's affidavit indicated they had appeared and submitted documents. Therefore, the Tribunal decided to restore the appeal to the CIT(A) for a fresh decision after giving the assessee an opportunity for personal hearing.

What were the facts?

The assessee, Naples Constructions Pvt. Ltd., filed an appeal against an ex-parte appellate order passed by the CIT(A) for AY 2014-15. The assessment order was passed under section 143(3) read with section 147 of the Income Tax Act, 1961. The assessee contended that the CIT(A) dismissed the appeal without providing an opportunity for hearing, despite the assessee appearing and filing paper books and written submissions.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without providing a proper opportunity of hearing to the assessee, and by overlooking the submissions and paper books filed by the assessee.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 148

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, MUMBAI

For Appellant: Shri Pradip N Kapasi
For Respondent: Shri S Srinivasu, CIT (DR)
1.

This appeal is filed by Naples Constructions Private Limited [the assessee/appellant] against appellate order passed by the National faceless appeal Centre, Delhi (the learned CIT – A) for Assessment Year 2014–15 dated 12/4/2024 wherein the appeal filed by the assessee against the assessment order passed by the Deputy Commissioner of Income Tax–3(2)(2), Mumbai (the learned AO) passed learned CIT – A to decide the issue on the merits of the case after giving assessee and opportunity of personal hearing.

8.

We carefully considered the rival contention and perused the order of the learned CIT – A. We find that the learned CIT – A has recorded three notices issued to the assessee and stated that no information is furnished. Therefore, he dismissed the appeal of the assessee. Contrary to that there is an affidavit available before us the assessee wherein it is stated that a paper book has been submitted, along with the return submission, which were ignored by the learned CIT – A and the appeal of the assessee was dismissed. We find that it is a sorry state of affairs that an appellate authority decides an issue in ignoring the written submission and the paper book filed by it and then stating that notices of hearing were not responded by the assessee. In view of this we restore the whole appeal back to the file of the learned CIT – A with a direction to the learned CIT – A to consider written submission and paper book filed by the assessee and then issue a notice of hearing to the assessee granting an opportunity of personal hearing, then decide the issue afresh. The onus would be on the CIT – A to show that the submission made by the assessee are considered and decided objectively by passing a speaking order.in the result ground number 1 of the appeal of the assessee is allowed.

9.

All other grounds on the merits of the issue are left on adjudicated.

10.

In the result appeal of the assessee is allowed with above direction.

Order pronounced in the open court on 08/10/2024.

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