KALE ENTERTAINMENT & RESORTS PVT. LTD., MUMBAI v. ITO 12(3)(2), MUMBAI

ITA 6006/MUM/2019 | 2014-2015
Pronouncement Date: 09-03-2021 | Result: Allowed

Appeal Details

RSA Number 600619914 RSA 2019
Bench Mumbai
Appeal Number ITA 6006/MUM/2019
Duration Of Justice 1 year(s) 5 month(s) 18 day(s)
Appellant KALE ENTERTAINMENT & RESORTS PVT. LTD., MUMBAI
Respondent ITO 12(3)(2), MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 09-03-2021
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted H
Tribunal Order Date 09-03-2021
Last Hearing Date 09-03-2021
First Hearing Date 09-03-2021
Assessment Year 2014-2015
Appeal Filed On 20-09-2019
Judgment Text
1 IN THE INCOME TAX APPELLATE TRIBUNAL H BENCH MUMBAI BEFORE HONBLE SHRI PAVAN KUMAR GADALE JM AND HONBLE SHRI MANOJ KUMAR AGGARWAL AM (HEARING THROUGH VIDEO CONFERENCING MODE) ./ I.T.A. NO. 6006/MUM/2019 ( / ASSESSMENT YEAR : 2014-15) KALE ENTERTAINMENT & RESORTS PRIVATE LIMITED 8 NANDADEEP KAILASHPURI UPPER GOVIND NAGAR MALAD (E) MUMBAI-400 097 / VS. I TO - 12(3) (2) 1 ST FLOOR AAYKAR BHAVAN M.K. ROAD MUMBAI-400 020. *+ ./ ./PAN/GIR NO. AACCK-6915-H ( +- /APPELLANT ) : ( ./+- / RESPONDENT ) ASSESSEE BY : NONE REVENUE BY : SHRI GURBINDER SINGH-LD.DR / DATE OF HEARING : 09/03/2021 / DATE OF PRONOUNCEMENT : 09/03/2021 / O R D E R MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. AGGRIEVED BY CONFIRMATION OF PENALTY U/S 271(1)( C) FOR RS.3.08 LACS THE ASSESSEE IS IN FURTHER APPEAL BEFORE US. AT THE TIME OF HEARING THE ASSESSEE VIDE LETTER DATED 08/03/2021 SOUGHT ADJOURNMENT. HOWEVER LD. SR. DR POINTED OUT THAT THE IMPUGNED O RDER IS AN EX-PARTE ORDER SINCE THE ASSESSEE FAILED TO APPEAR BEFORE LE ARNED FIRST APPELLATE AUTHORITY. 2 2. UPON PERUSAL OF CASE RECORDS WE AGREE THAT THE ASSESSEE REMAINED NEGLIGENT IN ATTENDING THE APPELLATE PROCE EDINGS. HOWEVER KEEPING IN VIEW THE PRINCIPLE OF NATURAL JUSTICE W E ARE INCLINED TO PROVIDE ANOTHER OPPORTUNITY OF HEARING TO ASSESSEE TO SUBST ANTIATE HIS CASE BEFORE LEARNED FIRST APPELLATE AUTHORITY. ACCORDING LY WE SET-ASIDE THE IMPUGNED ORDER AND RESTORE THE MATTER BACK TO THE F ILE OF LD. CIT(A) FOR RE-ADJUDICATION AFTER PROVIDING ANOTHER OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IN TURN IS DIRECTED TO SUB STANTIATE ITS CLAIM FAILING WHICH LD. CIT(A) SHALL BE AT LIBERTY TO PRO CEED WITH ADJUDICATION ON THE BASIS OF MATERIAL ON RECORD. 3. THE APPEAL STANDS ALLOWED FOR STATISTICAL PURPOS E. ORDER PRONOUNCED IN THE OPEN COURT ON 09 TH MARCH 2021. SD/- SD/- (PAVAN KUMAR GADALE) (MANOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 09/03/2021 SR.PS JAISY VARGHESE !'#' / COPY OF THE ORDER FORWARDED TO : 1. +- / THE APPELLANT 2. ./+- / THE RESPONDENT 3. 6 ( ) / THE CIT(A) 4. 6 / CIT CONCERNED 5. 7 .18 8 / DR ITAT MUMBAI 6. 9:; / GUARD FILE / BY ORDER / (DY./ASSTT.REGISTRAR) / ITAT MUMBAI.