IN INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES E , MUMBAI Before Shri Joginder Singh, Judicial Member, and Shri Manoj Kumar Aggarwal, Accountant Member ITA NO.2017/Mum/2014 Assessment Year: 2007-08 M/s Sujata Enterprises, ACIT-12(1), Jiji House, 5th Floor, Aayakar Bhavan, Damodardas Sukhadwala Marg M.K. Road, (Raveline Street), Fort, Vs. Mumbai-400020 Mumbai-400001 ( Assessee) ( Revenue) PAN. No.AAXFS4150Q Assessee by Ms. Dinkle Hariya Revenue by Shri J.Saravanan Date of Hearing : 13/10/2016 Date of Order: 17/10/2016 2 ITA No.2017/Mum/2014 M/s Sujata Enterprises O R D E R Per Joginder Singh (Judicial Member) assessee is aggrieved by impugned ex-parte order dated 04/03/2013 of ld. First Appellate Authority, Mumbai. Broadly, assessee has challenged disallowing entire expenses of Rs.55,46,330/- claimed as business expenses. Before us, assessee has contended that principle of natural justice has been violated as no notice of hearing was ever received by assessee. 2. During hearing, ld. counsel for assessee, Ms. Dinkle Hariya, advanced arguments, which is identical to ground raised and explained reasons for non- appearance. ld. DR, Shri J. Sarvanan, contended that it was duty of assessee to make effective representation before Ld. Commissioner of Income Tax (Appeal). 2.1. We have considered rival submissions and perused material available on record. We find that Ld. Commissioner of Income Tax (Appeal) passed order dated 04/03/2003, which was not received by assessee. It is also noted that no notice of hearing was served upon assessee. assessee came to know on 28/02/2014, when penalty notice u/s 271(1)(c) of Act was issued to assessee. assessee was under bona-fide belief that appeal of assessee is pending disposal before Ld. Commissioner of Income Tax (Appeal). assessee made 3 ITA No.2017/Mum/2014 M/s Sujata Enterprises representation before Assessing Officer to keep penalty proceedings in abeyance till disposal of appeal by Ld. Commissioner of Income Tax (Appeal). At this stage, assessee was told that appeal has been disposed of. Thereafter, assessee wrote letter to Ld. Commissioner of Income Tax (Appeal) to supply copy of order vide letter dated 19/03/2004 as is evident from annexure-2 of paper book. fact remains that no notice was ever served upon assessee by office of Ld. Commissioner of Income Tax (Appeal), therefore, keeping in view, principle of natural justice that no person should be condemned unheard, we remand this appeal to file of Ld. Commissioner of Income Tax (Appeal) to adjudicate on merit. assessee is also directed to approach office of Ld. Commissioner of Income Tax (Appeal) within one month from date of receipt of this order. office of Ld. Commissioner of Income Tax (Appeal) is also directed to sent notice, if any, at address provided in column- 10 (Form No.36) filed before Tribunal i.e. M/s Sujata Enterprises, Jiji House, 5th Floor, Damodardas Sukhadwala Marg (Raveline Street), Fort, Mumbai-400001 Ld. First Appellate Authority is free to adjudicate appeal of assessee on mutually decided date. assessee be given opportunity of being heard to substantiate 4 ITA No.2017/Mum/2014 M/s Sujata Enterprises its claim. Thus, appeal of assessee is allowed for statistical purposes only. Finally, appeal of assessee is allowed for statistical purposes. This Order was pronounced in open court in presence of ld. representatives from both sides at conclusion of hearing on 13/10/2016. Sd/- Sd/- (Manoj Kumar Aggarwal) (Joginder Singh) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai; Dated : 17/10/2016 P.S/. .Copy of Order forwarded to : 1. Appellant 2. Respondent. 3. CIT, Mumbai. 4. CIT(A)- , Mumbai 5. DR, ITAT, Mumbai 6. Guard file. BY ORDER, //True Copy// (Dy./Asstt. Registrar) ITAT, Mumbai M/s Sujata Enterprises v. ACIT-12(1), Mumbai