RUSTOM ICE & COLD STORAGE CO,MUMBAI vs. JCIT6 22(2), NAVI MUMBAI

The Ld Counsel appearing for the assessee submitted that the partner of the assessee appeared before the Ld. CIT(A) on one occasion. He further submitted that due to some unavoidable circumstances, the assessee sought short adjournments on other occasions. When the last hearing was fixed by the Ld. CIT(A) the assessee appeared before him, but hearing could not take place.

Accordingly the assessee decided to file written submissions and the same was sent by the e-mail to Ld. CIT(A) on 08/11/2012. However, the assessee received the order of Ld.CIT (A) dt. 09/11/2012. Accordingly, Ld AR submitted that the assessee was not provided adequate opportunity to support its case. On the contrary, the Ld. DR submitted that the assesses has furnished the written submission through e-mail after the order was passed by the Ld.CIT (A).

We have heard the rival submissions and perused the record. We notice that, the assessee had filed written submissions by way of e-mail before receipt of order passed by Ld. CIT(A). Hence we find that the assessee was not aware of the fact that the order had been passed by the Ld. CIT(A) at the time of filing written submissions through e-mail. From the rival submissions we have noticed that the assessee was not given proper opportunity to present its case before the Ld. CIT(A). Hence in the interest of natural justice, we are of the view that the assessee should be provided with an opportunity to present its case before the Ld. CIT(A). Since the assessee has failed to appear before the Ld. CIT(A) on many occasions, we are of the view that the assessee should pay cost to the department. Accordingly we impose a cost of Rs. 2,000/- on the assessee, which shall be paid to the account of Income Tax Department on or before 15/03/2016. Subject to the payment of above cost, the present appeal is restored to file of the Ld. CIT(A), with the direction that Ld. CIT(A) shall dispose of all the issues after providing adequate opportunity of being heard to the assessee.

We also direct the assessee to co-operate with the Ld. CIT(A) by furnishing all the details and explanations which may be called for by him for expedious disposal of the appeal.

In the result, appeal filed by the assessee is treated as allowed for statistical purpose.