AIOCD PHARMASOFTTECH AWACS P.LTD, MUMBAI V. DCIT CIR 6(1)1, MUMBAI

ITA 1016/MUM/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0677 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 9 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2012-2013
• Appeal Filed On: 13-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: VIJAY MEHTA ANUJ KISNADWALA
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH A , MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI RAJESH KUMAR , HON'BLE ACCOUNTANT MEMBER ITA NO. 1016 /MUM/201 7 (A.Y: 2012 - 13) M/S. AIOCD PHARMASOFTECH AWACS (P.) LTD. 6 TH FLOOR, CORPORATE PARK II, V.N. PURAV MARG, CHEMBUR, MUMBAI 400 015 PAN: AAGCA 7860 B V. D .C.I.T. CIRCLE 6(1) (1) MUMBAI (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI VIJAY MEHTA ANUJ KISNADWA L A DEPARTMENT BY : SHRI ANOOP HIWASE DATE OF HEARING : 23.08.2018 DATE OF PRONOUNCEMENT : 16 .11 .2018 O R D E R PER C. N. PRASAD (JM) 1. THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. COMMI SSIONER OF INCOME TAX (APPEALS) 12, MUMBAI [HEREINAFTER IN SHORT LD.CIT(A)] DATED 03.11.2016 FOR THE ASSESSMENT YEAR 2012 - 13. 2. ASSESSEE HAS CHALLENGED THE ORDER OF THE LD.CIT(A) ON THE ADDITIONS / DISALLOWA NCE SUSTAINED BY THE LD.CIT(A). 2 ITA NO.1016/MUM/2017 (A.Y: 2012 - 13) M/S. AIOCD PHARMASOFTECH AWACS (P.) LTD. 3. AT THE OUTSET, THE L D. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE APPEAL WAS DISPOSED OFF BY THE LD.CI T(A) WITHOUT GRANTING PROPER OPPORTUNITY THOUGH THE COUNSEL FOR THE ASSESSEE REQUESTED FOR ONE MORE OPPORTUNITY TO PUT FORTH ALL THE POINTS ON THE ISSUES IN APPEAL . REFERRING TO THE STATEMENT OF FACTS LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THOUGH SPECIFIC REQUEST WAS MADE BEFORE THE LD.CIT(A) TO GRANT OPPORTUNITY OF HEARING BEFORE FINAL IZATION OF ORDER, T HE LD.CIT(A) PASSED THE ORDER ON THE SAME DAY WITHOUT ANY FURTHER OPPORTUNITY. THEREFORE, THE MATTE R MAY RESTORE D TO THE FILE OF THE LD.CIT(A) FOR ADJUDICATING THE ISSU E ON HEARING THE ASSESSEE. 4. LD. DR HAS NO SERIOUS OBJECTION IN SENDING TH E MATTER BACK TO THE FILE OF LD.CIT(A). 5. WE HAVE HEARD THE RIVAL SUBMISSIONS, PERUSED THE ORDERS OF THE AUTHORITIES BELOW. ON A PERUSAL OF THE LD.CIT(A)S ORDER , WE FIND THAT THAT THE APPEAL WAS DISPOSED OFF BY THE LD.CIT(A) ON 03.11.2016 BY ORDER DATED 03.11.2016 WHICH IS THE DATE OF FIRST HEARING ITSELF. IT IS THE CONTENTION OF LD. COUNSEL THAT NO PROPER OPPORTUNITY GIVEN BY THE LD.CIT(A) THOUGH A REQUEST WAS MADE. ON HEARING BOTH THE PARTIES IN THE INTEREST OF JUSTICE W E ARE OF THE VIEW THAT THIS MATTER SHOULD GO BACK TO THE LD.CIT(A) AND THE LD.CIT(A) SHALL PROVIDE ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESS EE BEFORE FINALIZATION OF THE ORDER. THUS, THIS APPEAL 3 ITA NO.1016/MUM/2017 (A.Y: 2012 - 13) M/S. AIOCD PHARMASOFTECH AWACS (P.) LTD. IS RESTORED TO THE FILE OF THE LD.CIT(A) WHO SHALL PASS ORDER IN ACCORDANCE WITH LAW AFTER PROVIDING ADEQUATE OPPORTUNITY O F BEING HEARD TO THE ASSESSEE. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOW ED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON THE 16 TH NOVEMBER , 2018 SD/ - SD/ - ( R AJESH KUMAR) ) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI / DATED 16 / 11 / 2018 GIRIDHAR , SR. PS COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY// BY ORDER (ASSTT. REGISTRAR) ITAT, MUM