ENZAL CHEMICALS (INDIA) LTD., MUMBAI V. D.C.I.T. WARD 10(1), MUMBAI

ITA 1679/MUM/2011

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 75835 (ITAT-MUMBAI)
• Duration Of Justice: 3 year(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-03-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Next Hearing Date: 25-03-2014
• Assessment Year: 2007-2008
• Appeal Filed On: 28-02-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL 'H' BENCH, MUMBAI BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI RAJENDRA, ACCOUNTANT MEMBER ITA NO. 1679/MUM/2011 (ASSESSMENT YEAR: 2007-08) M/S. ENZAL CHEMICALS (I) LTD. D C I T, WARD 10(1) 6/159, MITTAL INDL. ESTATE MUMBAI ANDHERI-KURLA ROAD VS. ANDHERI (E), MUMBAI 500059 PAN - AAACE1222F APPELLANT RESPONDENT APPELLANT BY: NONE RESPONDENT BY: SHRI P.K. SINGH DATE OF HEARING: 25.03.2014 DATE OF PRONOUNCEMENT: 25.03.2014 O R D E R PER D. MANMOHAN, V.P. THIS APPEAL IS FILED AT THE INSTANCE OF THE ASSESSE E COMPANY AND IT IS DIRECTED AGAINST THE EXPARTE ORDER PASSED BY THE CI T(A)-21, MUMBAI. 2. IT MAY BE NOTICED THAT THE CASE WAS ORIGINALLY FIXE D FOR HEARING ON 04.02.2014 AND NOTICE WAS ISSUED BY RPAD (AD CARD O N RECORD) BUT ON THE SAID DATE THE BENCH HAVING NOT FUNCTIONED THE CASE WAS ADJOURNED TO 25.03.2014. HOWEVER, NONE APPEARED ON BEHALF OF THE ASSESSEE ON 25.03.2014. WE, THEREFORE, PROCEED TO DISPOSE OF TH E APPEAL EXPARTE, QUA ASSESSEE. 3. MR. VISHNU KUMAR AGARWAL, CHARTERED ACCOUNTANT WAS AUTHORISED TO APPEAR IN THE INSTANT CASE BEFORE THE CIT(A). THE C ASE OF THE ASSESSEE IS THAT THE LEARNED CIT(A) HAS NOT GIVEN REASONABLE OPPORTU NITY OF BEING HEARD AND THUS THE ORDER PASSED BY HIM IS IN VIOLATION OF THE PRINCIPLES OF NATURAL JUSTICE. WHEN THE CASE WAS POSTED FOR HEARING ON 01 .11.2010 THE ASSESSEES COUNSEL APPEARS TO HAVE PRAYED FOR ADJOURNMENT ON T HE GROUND THAT THERE WAS BEREAVEMENT IN HIS FAMILY, I.E. DEATH OF HIS UN CLE AT RAJASTHAN AND HE ITA NO. 1679/MUM/2011 M/S. ENZAL CHEMICALS (I) LTD. 2 HAD TO ATTEND FUNERAL. THOUGH THIS APPLICATION WAS SENT THROUGH HIS ASSISTANT, THE FIRST APPELLATE AUTHORITY REJECTED T HE REQUEST AND PROCEEDED TO DISPOSE OF THE APPEAL EXPARTE BY MERELY STATING THA T THE ASSESSEE IS NOT INTERESTED IN DEFENDING HIS APPEAL AND DID NOT GO I NTO THE MERITS OF THE ADDITIONS. 4. WE HAVE HEARD THE LEARNED D.R. IN THIS REGARD AND P ERUSED THE RECORD. 5. IN OUR CONSIDERED OPINION THERE IS JUSTIFIABLE REAS ON IN NON- APPEARANCE ON 01.11.2010 AND THUS THE FIRST APPELLA TE AUTHORITY WAS NOT JUSTIFIED IN DISMISSING THE APPEAL FOR NON-APPEARAN CE. WE, THEREFORE, SET ASIDE THE ORDER PASSED BY THE CIT(A) AND DIRECT HIM TO RECONSIDER THE MATTER IN ACCORDANCE WITH LAW, ON MERITS, BY GIVING THE AS SESSEE AN OPPORTUNITY OF BEING HEARD. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 25 TH MARCH, 2014. SD/- SD/- (RAJENDRA) (D. MANMOHAN) ACCOUNTANT MEMBER VICE PRESIDENT MUMBAI, DATED: 25 TH MARCH, 2014 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 21, MUMBAI 4. THE CIT 10, MUMBAI CITY 5. THE DR, H BENCH, ITAT, MUMBAI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI N.P.