What did the Tribunal hold?

The Tribunal condoned the one-day delay in filing the appeal. Considering the principles of natural justice and procedural inadequacies in the lower authorities' orders, the matter was remanded back to the AO for fresh adjudication.

The assessee filed an appeal with a one-day delay due to a calendar mismatch. The Assessing Officer (AO) made ex-parte additions without considering details submitted by the assessee, and the CIT(A) rejected the assessee's submissions without proper examination.

What were the issues?

Whether the ex-parte assessment order and subsequent appellate order were passed without proper consideration of assessee's submissions and adherence to natural justice principles.

Wonder Pen Tips P.Ltd vs ITO | ITAT Mumbai 2016

Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI

Before: SHRI D. KARUNAKARA RAO

For Appellant: Shri S.L. Jain

For Respondent: Shri Aarsi Prasad, JCIT

Hearing: 21.06.2016Pronounced: 21.06.2016

सुनवाई की तायीख / Date of Hearing : 21.06.2016 घोषणा की तायीख /Date of Pronouncement : 21.06.2016 आदेश / O R D E R PER D. KARUNAKARA RAO, AM:

This appeal filed by the assessee on 30.12.2014 is against the order of the CIT (A)-18, Mumbai dated 18.3.2011 for the assessment year 2006-2007. In this appeal assessee raised four grounds in toto. Ground no.1 relates to the disallowances on account of sales returns amounting to Rs. 2,29,890/-; Ground no.2 relates to disallowance of Rs. 7,54,834/- on account of labour charges; Ground no.3 relates to disallowance of Rs. 3,60,000/- on account of unsecured cash credits and Ground no.4 relates to disallowance of Rs. 3,38,788/- on account of estimated expenditure.

At the outset, Ld Counsel for the assessee mentioned that there is a delay of one day in filing the appeal before the Tribunal within the prescribed time limit. In this regard, he brought my attention to the application for condation of delay and the affidavit filed by the assessee dated 18th June, 2016 wherein it was mentioned that the said delay is caused due to mismatch of the days in the months ie 30th and 31st therefore, there is a delay of one day in filing the appeal before the Tribunal.

WONDER PEN TIPS P.LTD,MUMBAI vs. ITO 8(3)(4), MUMBAI

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What were the facts?

What were the issues?

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