MICROLINK MARKETING P. LTD, MUMBAI V. ITO 4(2)(4), MUMBAI

ITA 1153/MUM/2011

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 8066 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-03-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 08-02-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SATBIR SINGHDR PER R K
• Keywords: Opportunity of being heard
• Section: 14A

Judgement Text

1 ITA NO.1153/MUM/2011 IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI MUMBAI MUMBAI MUMBAI SMC SMC SMC SMC BENCH BENCH BENCH BENCH MUMBAI BENCHES, MUMBAI MUMBAI BENCHES, MUMBAI MUMBAI BENCHES, MUMBAI MUMBAI BENCHES, MUMBAI BEFORE SHRI R K PANDA, AM BEFORE SHRI R K PANDA, AM BEFORE SHRI R K PANDA, AM BEFORE SHRI R K PANDA, AM ITA NO. ITA NO. ITA NO. ITA NO. 1153/MUM/2011 1153/MUM/2011 1153/MUM/2011 1153/MUM/2011 (ASST YEAR (ASST YEAR (ASST YEAR (ASST YEAR 2007 2007 2007 2007- -- -08 0808 08) )) ) MICROLINK MARKETING P LTD M B AGARWAL 204 CAMY HOUSE 3 DHUS WADI DR C H STREE MUMBAI 400 002 VS THE IN COME TAX OFFICER WARD 4(2) (4), MUMBAI ( (( (APPELLANT APPELLANT APPELLANT APPELLANT) )) ) (RESPONDENT) (RESPONDENT) (RESPONDENT) (RESPONDENT) PAN NO. PAN NO. PAN NO. PAN NO.AAACM5797K AAACM5797K AAACM5797K AAACM5797K A SSESSEE BY NONE REVENUE BY SHRI SATBIR SINGH/DR PER R K PANDA, AM PER R K PANDA, AM PER R K PANDA, AM PER R K PANDA, AM THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 29.12.2010 OF THE CIT(A)-11, MUMBAI RELATING TO ASS ESSMENT YEAR 2007-08. 2 DESPITE SERVICE OF NOTICE THROUGH RPAD, WHICH WAS DULY SERVED ON THE ASSESSEE (COPY OF THE ACKNOWLEDGEMENT IS ON RECORD) , NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY PETITION SEEKING ADJOURNMEN T OF THE CASE WAS FILED. THEREFORE, THIS APPEAL IS BEING DISPOSED OF ON THE BASIS OF THE MATERIAL AVAILABLE ON RECORD AND AFTER HEARING THE LD DR. 3 THE ASSESSEE IN ITS GROUNDS OF APPEAL HAS CHALLEN GED THE ORDER OF THE CIT(A) IN CONFIRMING THE DISALLOWANCE OF RS. 86,84 2/- MADE BY THE ASSESSING OFFICER U/S 14A OF THE I T ACT R.W.R 8D. 4 AFTER HEARING THE LD DR AND PERUSING THE ORDERS O F THE ASSESSING OFFICER AND THE CIT(A), I AM OF THE CONSIDERED OPINION THAT THE MATTER REQUIRES FRESH ADJUDICATION AT THE LEVEL OF THE ASSESSING OFFICER IN THE LIGHT OF THE DECISION OF THE JURISDICTIONAL HIGH COURT IN THE CASE OF GODRE J & BOYCE MFG P LTD VS ACIT 2 ITA NO.1153/MUM/2011 REPORTED IN 328 ITR 81. I, THEREFORE, RESTORE THE MATTER BACK TO THE FILE OF THE ASSESSING OFFICER WITH A DIRECTION TO DECIDE THE S AME AFRESH IN LIGHT OF THE DECISION OF THE JURISDICTIONAL HIGH COURT CITED SUP RA AND IN ACCORDANCE WITH LAW AFTER GIVING DUE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. I HOLD AND DIRECT ACCORDINGLY. THE GROUND RAISED BY THE ASSESSEE IS A CCORDINGLY ALLOWED FOR STATISTICAL PURPOSE. 5 IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE I S ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING I.E 16 TH MAR 2011. SD/- ( R K PANDA ) ( R K PANDA ) ( R K PANDA ) ( R K PANDA ) ACCOUNTANT MEMBER PLACE: MUMBAI : DATED:16 TH , MAR 2011 RAJ* COPY FORWARDED TO: 1 APPELLANT 2 RESPONDENT 3 CIT 4 CIT(A) 5 DR /TRUE COPY/ BY ORDER DY /AR, ITAT, MUMBAI