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Income Tax Appellate Tribunal, MUMBAI BENCHES “B”, MUMBAI
Before: Shri Joginder Singh, & Shri Rajesh Kumar
Per Rajesh Kumar (Accountant Member) The assessee is aggrieved by the impugned order dated 13/02/2012 of the ld. First Appellate Authority, Mumbai.
2. The crux of argument on behalf of the assessee is that the ld. First Appellate Authority ought to have considered that the order passed u/s 154 of the Income Tax
2 Mukesh Brokerage & Financial India Pvt. Ltd. Act is illegal, therefore, liable to be quashed as no adjournment was sought on 07/02/2012 and further did not consider the submissions of the assessee filed on 24/02/2012 for allocation of expenses for the purposes of computing rebate u/s 88E of the Act. The ld. counsel invited our attention to the application filed under Rule 29 of the Appellate Tribunal Rules, 1963. It was contended that this appeal may be sent back to the file of the ld. Commissioner of Income Tax (Appeals) as there is violation of principle of natural justice.
On the other hand, the ld. DR, though defended the conclusion of the ld. Commissioner of Income Tax (Appeals) but did not oppose the plea of the ld. counsel for the assessee that it may be sent to the file of the ld. Commissioner of Income Tax (Appeals) for fresh adjudication.
2.1. We have considered the rival submissions and perused the material available on record. Without going into much deliberation, we note that the appeal of the assessee came up for hearing before the ld. Commissioner of Income Tax (Appeals) on 11/01/2012, when the assessee sought adjournment and the appeal was adjourned to 07/02/2012. On that date, the assessee appeared along with the paper book, however, the appeal folder, as per the assessee, was not traceable, therefore, hearing could not take place. Thereafter, on 24/02/2012, the assessee again enquired and was told that the file is still not traceable. On that date, the assessee filed paperbook/submissions. The assessee
3 Mukesh Brokerage & Financial India Pvt. Ltd. received the order, passed by the ld. Commissioner of Income Tax (Appeals) on 21/03/2012, which was dispatched on 20/03/2012. As per the assessee, in that order, the submissions, made by the assessee, were neither considered nor opportunity of hearing was granted to the assessee. In view of these facts, we remand this appeal to the file of the ld. First Appellate Authority to adjudicate the same afresh on merit. Needless to mention here that the opportunity of being heard be provided to the assessee with further liberty to furnish evidence, if any, in support of its claim. Even otherwise, no person should be condemned unheard, which is against the principle of natural justice. Thus, the appeal of the assessee is allowed for statistical purposes only.
Finally, the appeal of the assessee is allowed for statistical purposes.
This Order was pronounced in the open court in the presence of ld. representatives from both sides at the conclusion of the hearing on 13/10/2015.