APEEKAY CONSTRUCTION PRIVATE LIMITED,MUMBAI vs. INCOME TAX OFFICER WARD 6(1)(1), MUMBAI

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ITA 831/MUM/2024Status: DisposedITAT Mumbai17 September 2024AY 2012-13Bench: SHRI NARENDER KUMAR CHOUDHRY (Judicial Member), SHRI OMKARESHWAR CHIDARA (Accountant 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 noted the assessee's non-compliance but also observed that the Commissioner dismissed the appeal without deciding on merits. For substantial justice, the Tribunal set aside the impugned order.

What were the facts?

The Assessing Officer made additions of Rs. 7,09,400 (u/s 41), Rs. 1,48,156 (u/s 69A), Rs. 4,68,888 (u/s 56), and Rs. 44,549 (u/s 69A) for AY 2012-13. The assessee challenged these additions before the Ld. Commissioner but failed to provide submissions or documents, leading to an ex-parte dismissal.

What were the issues?

Whether the appeal, dismissed ex-parte for non-compliance, should be remanded for a decision on merits.

Which sections of the Income-tax Act were involved?

Section 41,Section 69A,Section 56,Section 250

AI-generated summary — verify with the full judgment below

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

Before: SHRI NARENDER KUMAR CHOUDHRY & SHRI OMKARESHWAR CHIDARA

For Respondent: Shri R. R. Makwana, SR D.R

Per : Narender Kumar Choudhry, Judicial Member:

This appeal has been preferred by the Assessee against the order dated 08.01.2024, impugned herein, passed by the National Faceless Appeal Center (NFAC)/ Ld. Commissioner of Income Tax (Appeals) (in short Ld. Commissioner) under section 250 of the Income Tax Act, 1961 (in short ‘the Act’) for the A.Y. 2012-13.

1.

Rs.7,09,400/- u/s 41 of the Act 2. Rs.1,48,156 /- u/s 69A of the Act 3. Rs.4,68,888/- u/s 56 of the Act 4. Rs.44,549/- u/s 69A of the Act

3.

The Assessee, being aggrieved, though challenged the aforesaid additions before the Ld. Commissioner, however, despite affording various opportunities, made no submissions/documents in support of its appeal and therefore in the constrained circumstances, the Ld. Commissioner decided the appeal filed by the Assessee as ex-parte and dismissed the same.

4.

The Assessee, being aggrieved, is in appeal before us. The conduct of the Assessee, as it appears from the impugned order as in spite of sending various notices the Assessee made no compliance, seems to be non-compliant and therefore the Assessee does not deserve any leniency. However, considering the peculiar facts and circumstances in totality as the Ld. Commissioner did not decide the appeal filed by the Assessee on appeal merit but dismissed the same in limine for want of submissions/documents, hence, for the just decision of the case and substantial justice, we are inclined to set aside the impugned order and consequently remanding the case to the file of the Ld. Commissioner for decision afresh, suffice to say by affording reasonable opportunity to the Assessee to substantiate its case. We clarify that in case of further default the Assessee shall not be entitled for any leniency. Thus, the case is remanded to the file of the Ld. Commissioner accordingly.

Order pronounced in the open court on 17.09.2024.

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