M/s Skygo Polymers P Ltd. , Indore V. ITO 2(1) , Indore

ITA 125/Ind/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 1108 (ITAT-INDORE)
• Duration Of Justice: 1 year(s) 3 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-06-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 26-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice; Audi alteram partem

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HONBLE MANISH BORAD, ACCOUNTANT MEMBER AND HONBLE MADHUMITA ROY, JUDICIAL MEMBER VIRTUAL HEARING ITA NO.125/IND/2020 ASSESSMENT YEAR:2010-11 M/S SKYGO POLYMERS PVT. LTD. (FORMERLY KNOWN AS GORGEOUS SECURITIES LTD. LTD. ) INDORE / VS. ITO - 2 ( 1 ) INDORE (APPELLANT) (R ESPONDENT ) P.A. NO. AACCG9124A APPELLANT BY SHRI ARPIT GAUR, AR REVENUE BY SHRI HARSHIT BARI, SR. DR DATE OF HEARING: 24.06.2021 DATE OF PRONOUNCEMENT: 24.06.2021 O R D E R PER MANISH BORAD, A.M: THIS APPEAL IS FILED BY THE ASSESSEE CHALLENGING T HE ORDER OF LD. CIT(A)-1, INDORE, DATED 11.12.2019. THE SUM AND SUBSTANCE OF THE GROUNDS OF APPEAL IS THAT THE LD. CIT(A) HAS ER RED IN M/S. SKYGO POLYMERS P. LTD. ITA NO.125/IND/2020 2 DISMISSING THE APPEAL OF THE ASSESSEE FOR NON- PROSECUTION AND THEREBY CONFIRMING THE ADDITIONS. 2. THE LD. COUNSEL FOR THE ASSESSEE CONTENDED THAT NO PROPER OPPORTUNITY WAS GIVEN TO THE ASSESSEE AND THE LD. C IT(A) DISMISSED THE APPEAL AFTER APPLYING THE PROVISIONS OF MULTIPL AN INDIA LIMITED. LEARNED COUNSEL FOR THE ASSESSEE PRAYED THAT LD. CIT(A) MAY KINDLY BE DIRECTED TO GIVE ANOTHER OPPORTUNITY TO T HE ASSESSEE AND PASS THE ORDER ON MERITS OF THE CASE. 3. THE LD. SENIOR D.R. OBJECTED TO RESTORATION AND RELIED UPON THE ORDERS OF THE LOWER AUTHORITIES. 4. WE HAVE PERUSED THE ORDERS OF LOWER AUTHORITIES AND GONE THROUGH THE RIVAL CONTENTIONS. WE FIND THAT THE LD. CIT(A) HAS DISMISSED THE APPEAL BY APPLYING MULTIPLAN INDIA LI MITED, 38 ITD 320. THE PRINCIPLE OF AUDI ALTERAM PARTEM IS THE BASIC CONCEPT OF NATURAL JUSTICE. THE EXPRESSION AUDI ALTERAM PARTEM IMPLIES THAT A PERSON MUST BE GIVEN OPPORTUNITY TO DEFEND HIMSELF. THIS PRINCIPLE IS SINE QUA NON OF EVERY CIVILIZED SOCIETY. THE RIGHT TO NOTICE, RIGHT TO PRESENT CASE AND EVIDENCE, RIGHT TO REBUT ADVERSE E VIDENCE, RIGHT TO CROSS EXAMINATION, RIGHT TO LEGAL REPRESENTATION, D ISCLOSURE OF EVIDENCE TO PARTY, REPORT OF ENQUIRY TO BE SHOWN TO THE OTHER PARTY AND REASONED DECISIONS OR SPEAKING ORDERS. WE FIND THAT THE RULE OF FAIR HEARING IS NECESSARY BEFORE PASSING ANY ORDER. WE FIND THAT IT IS PRE-DECISION HEARING STANDARD OF NORM OF RULE OF AUDI ALTERAM PARTEM. WE FIND THAT IN THE INSTANT APPEAL, THE ASSESSEE W AS NOT GIVEN PROPER HEARING. THEREFORE, WE ARE OF THE VIEW THAT THE ASSESSEE M/S. SKYGO POLYMERS P. LTD. ITA NO.125/IND/2020 3 MUST BE GIVEN OPPORTUNITY OF BEING HEARD AND TO REP RESENT THE CASE. THE ASSESSEE IS DIRECTED TO REMAIN PRESENT BEFORE T HE LD. CIT(A) AFTER THE RECEIPT OF THIS ORDER. THE LD. CIT(A) WOULD DEC IDE THE APPEAL AFTER GIVING DUE OPPORTUNITY OF HEARING TO THE ASSESSEE AS PER LAW AND THE ASSESSEE IS ALSO DIRECTED TO COOPERATE WITH THE LD. CIT(A) IN THIS REGARD. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED AS PER RULE 34 OF THE I.T.A.T. RUL ES 1963 ON 24.06.2021. SD/- SD/- (MADHUMITA ROY) (MA NISH BORAD) JUDICIAL MEMBER ACCOUNTAN T MEMBER / DATED : 24.06. 2021 PATEL/PS COPY TO: THE APPELLANT/RESPONDENT/CIT CONCERNED/CIT (A) CONCERNED/ DR, ITAT, INDORE/GUARD FILE. BY ORDER, ASSTT.REGISTRAR, I.T.A.T., INDORE