What did the Tribunal hold?

The Tribunal held that no person should be condemned unheard and, taking a lenient view, remanded the appeals back to the Assessing Officer. The assessee is to be given an opportunity to be heard and furnish evidence.

The assessee's appeals were dismissed ex-parte by the First Appellate Authority without providing a proper opportunity to be heard. The assessee claimed that tax was deducted, but there might have been errors in its submission.

What were the issues?

Whether the ex-parte order passed by the First Appellate Authority violated the principles of natural justice. Whether the assessee should be given an opportunity to present its case and evidence.

Air India Charters Ltd vs ITO | ITAT Mumbai 2015

Income Tax Appellate Tribunal, MUMBAI BENCHES “A”, MUMBAI

Before: Shri Joginder Singh, & Shri Sanjay Arora

For Appellant: Shri R.J. Shukla

For Respondent: Shri Asghar Zain

Hearing: 08/12/2015

आदेश / O R D E R Per Bench The assessee is aggrieved by the impugned orders dated 11/02/2014 (A.Y. 2008-09) and 06/03/2014 (A.Y. 2009-10 & 2010-11) respectively of the ld. First Appellate Authority, Mumbai, dismissing the appeal of the assessee by passing an ex-parte order, without providing proper opportunity of being heard, which is violation of principle of natural justice.

2 Air India Charters Ltd. to 4166/Mum/2014

During hearing of these appeals, Shri, R.J. Shukla, ld. counsel for the assessee appeared and advanced arguments, which are identical to the ground raised by further submitting that the actually tax has been deducted by the assessee and either there is a mistake in punching or due to the fault of the new employee. This factual matrix was not controverted by the Revenue with the help of any positive material. The ld. DR, Shri Asghar Zain, though defended the conclusion arrived at in the impugned orders.

2.1. We have considered the rival submissions and perused the material available on record. We find that there is a delay of 27 and 3 days respectively in filing the appeal before this Tribunal for which condonation application has been filed by the assessee. We have perused the record and are satisfied that there was a reasonable cause of delay, therefore, delay is condoned.

2.2. So far as, the merits of the appeal are concerned, we note that the assessee could not attend on 02/09/2013 and adjournment was sought, however, on later dates none attended and thus an ex-parte order were passed. Without going into much deliberation and the claimed of the assessee that tax was deducted, therefore, we are of the view that no person should be condemned unheard, therefore, by taking a lenient view, we remand all these appeals to the file of the ld. Assessing Officer to examine the claim of the assessee and decide afresh in accordance with law. The assessee be given

3 Air India Charters Ltd. to 4166/Mum/2014 opportunity of being heard with further liberty to furnish evidence, if any, in support of its claim, thus, all these appeals are allowed for statistical purposes only.

Finally, all the appeals of the assessee are allowed for statistical purposes only.

This order was pronounced in the open court in the presence of the ld. representative from both sides at the conclusion of the hearing on 08/12/2015 Sd/- Sd/- (Sanjay Arora) (Joginder Singh) लेखा सद�य / ACCOUNTANT MEMBER �या�यक सद�य /JUDICIAL MEMBER मुंबई Mumbai; �दनांक Dated : 08/12/2015 f{x~{tÜ? P.S/.�न.स. आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent. 3. आयकर आयु�त(अपील) / The CIT, Mumbai. 4. आयकर आयु�त / CIT(A)- , Mumbai 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, मुंबई / DR, ITAT, Mumbai 6. गाड� फाईल / Guard file.

AIR INDIA CHARTERS LTD,MUMBAI vs. ITO (TDS) 1(1)), MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments