Prashid Construction Pvt. Ltd. Vs ITO (ITAT Mumbai)
Filed on Time, Ignored on Technicality – ITAT sends case back to CIT(A); Natural Justice Prevails – ITAT Mumbai Restores Assessee’s Appeal
Assessee challenged the order of CIT(A) dated 20.09.2024, which dismissed its appeal on the grounds that required documents were not filed on time. Assessee contended that all documents, including the paper book & assessment order, were filed on the same date (20.09.2024) via proper acknowledgment.
Tribunal noted that CIT(A) had given time to Assessee till 20.09.2024 to file required documents & that the entire documents were filed by Assessee on 20.09.2024 itself. But the same were not considered by CIT(A) by holding that the said documents were not filed by Assessee till 2.30 pm on 20.09.2024. Tribunal ruled that this cannot be a sole reason for not considering the documents filed by Assessee. An opportunity of hearing has to be granted by the revenue authorities & the purpose of providing reasonable opportunity of hearing is not a ‘mere formality’ & it has to be followed in ‘letter & spirit’ by the quasi judicial authorities. CIT(A) has wrongly considered 2.30 pm as the maximum time given to assessee. No such time limit has been mentioned anywhere in the notice. Tribunal restored the matter back to the file of CIT(A) for fresh adjudication
