SANOFI INDIA LTD, MUMBAI V. DCIT TDS RG 1, MUMBAI

ITA 1212/MUM/2015

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 2150 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 7 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-10-2016
• Appeal Filed By: Assessee
• Bench Allotted: E
• Assessment Year: 2008-2009
• Appeal Filed On: 02-03-2015
• Court: TRIBUNAL
• Department Lawyers: A K KARDA M
• Keywords: Principle of natural justice
• Section: 201(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL E BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN (AM) & RAMLAL NEGI (JM) I.T.A. NO. 1212 /MUM/20 15 (ASSESSMENT YEAR 20 08 - 09 ) SANOFI INDIA LIMITED (FORMERLY AVENTIS PHARMA LIMITED) 54 - A, AVENTIS HOUSE SIR MATHURADAS VASANJI ROAD CHAKALA, ANDHERI (EAST) MUMBAI - 400 093. VS. DCIT - TDS CIRCLE 1(1) GAURI DEVI MITTAL AYURVEDIC HOSPITAL BUILDING 8 TH FLOOR CHARNI ROAD WEST MUMBAI - 400 002. ( APPELLANT ) ( RESPONDENT ) PAN NO . AAACH2736F ASSESSEE BY NONE DEPARTMENT BY S HRI A.K. KARDAM DATE OF HEARING 18 .10 . 201 6 DATE OF PRONOUNCEMENT 18 . 10 . 201 6 O R D E R PER B.R. BASKARAN (AM) : - THE APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 4.12.2014 PASSED BY LEARNED CIT(A) - 59, MUMBAI AND IT RELATES TO A .Y. 2008 - 09. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE AND HENCE WE PROCEED TO DISPOSE OF THE APPEAL EX - PARTE, WITHOUT PRESENCE OF THE ASSESSEE. 3. WE HEARD LEARNED DEPARTMENTAL REPRESENTATIVE AND PERUSED THE RECORD. THE ASSESSING OFFICER HAS TREATED THE ASSESSEE IN DEFAULT U/S. 201(1) FOR REMITTING TDS AMOUNT BELATEDLY. ACCORDINGLY HE RAISED DEMAND U/S 201(1) AND CHARGED INTEREST U/S 201(1A). THE APPEAL FILED BY THE ASSESSEE CHALLENGING THE SAID ORDER WAS DISMISSED BY LEARNED CIT(A) EX - PARTE, SINCE THE ASSESSEE DID NOT APPEAR BEFORE HIM. SANOFI INDIA LIMITED 2 4. WE NOTICED FROM THE ORDER PASSED BY THE LEARNED CIT(A) THAT FIRST APPELLATE AUTHORITY HAS GIVEN ONLY ONE OPPORTUNITY TO THE ASSESSEE , WHICH W AS NOT AVAIL ED BY THE ASSESSEE. FROM THE STATEMENT OF FACTS FILED B EFOR E LEARNED CIT(A), WE NOTICE THAT THE ASSESSEE HAS BROUGHT OUT CERTAIN FACTUAL ASPECT S OF THE MATTER AND THEY HA VE NOT BEEN CONSIDERED BY THE TAX AUTHORITIES. UNDER THESE SET OF FACTS, IN THE INTEREST OF NATURAL JUSTICE, WE ARE OF THE VIEW THAT THE ASSESSEE SHOULD BE PROVIDED WITH ONE MORE OPPORTUNITY TO REPRESENT ITS CASE. ACCORDINGLY, WE SET ASIDE THE ORDER PASSED BY LEARNED CIT(A) AND RESTORE THE SAME TO HIS FILE WITH DIRECTION TO EXAMINE THE CASE OF THE ASSESSEE AFRESH BY AFFORDING ADEQUATE OPPORTUNITY O F BEING HEARD TO THE ASSESSEE. 5. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPO S ES. ORDER HAS BE EN PRONOUNCED IN THE COURT ON 18 . 10 .2016 SD/ - SD/ - (RAMLAL NEGI ) (B.R.BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED : 18 / 10 / 20 1 6 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. CIT 5. DR, ITAT, MUMBAI 6. GUAR D FILE. BY ORDER, //TRUE COPY// ( DY./ASSTT. REGISTRAR) PS ITAT, MUMBAI