ACME SOAP WORKS, MUMBAI V. DCIT 18(1), MUMBAI

ITA 1877/MUM/2009

• Counselvise Citation: [2009] 115 COUNSELVISE.COM (IT) 2736 (ITAT-MUMBAI)
• Duration Of Justice: 8 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-12-2009
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2004-2005
• Appeal Filed On: 25-03-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANKUR GARG SR
• Assessee Lawyers: F B ANDHYARUJINA
• Keywords: Set aside
• Section: 80IB

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI. BEFORE SHRI R.V.EASWAR, SENIOR VICE PRESIDENT I.T.A. NO.1877/MUM/2009 (ASSESSMENT YEAR : 2004-05 ) M/S. ACME SOAP WORKS, NEXT TO RAM MANDIR, RAM MANDIR ROAD, GOREGAON, MUMBAI-400 104. PAN:AAAFA1575G VS. THE DEPUTY COMMISSIONER OF INCOME TAX-18(1), BANDRA-KURLA COMPLEX, BANDRA, MUMBAI. (APPELLANT) (RESPONDENT) APPELLANT BY : MR. F.B.ANDHYARUJINA RESPONDENT BY : MR. ANKUR GARG, SR.AR O R D E R THIS APPEAL BY THE ASSESSEE RELATES TO THE ASSESSM ENT YEAR 2004-05 AND IS DIRECTED AGAINST THE EX-PARTE O RDER PASSED BY THE CIT(A) ON 28.2.2008 DISMISSING THE ASSESSEE S APPEAL. 2. AGAINST THE ASSESSMENT MADE BY THE ASSESSING OFF ICER AND THE DISALLOWANCE OF THE CLAIM FOR DEDUCTION UND ER SECTION 80IB OF THE INCOME TAX ACT, THE ASSESSEE FILED AN A PPEAL BEFORE THE CIT(A). SEVERAL OPPORTUNITIES WERE GIVEN TO THE ASSESSEE BY THE CIT(A) WHICH WERE NOT AVAILED OF. THE CIT(A) T HEREFORE PROCEEDED TO DECIDE THE APPEAL EX-PARTE AND THEREA FTER HAVING RIGHTLY OBSERVED IN PARAGRAPH 5.2. THAT THE APPEAL HAS TO BE DECIDED ON MERITS ON THE BASIS OF THE INFORMATION A VAILABLE ON RECORD, DISMISSED THE APPEAL WITHOUT ACTUALLY EXAMI NING THE MERITS. THIS IS CONTRARY TO SECTION 250(6) OF THE A CT BY WHICH THE CIT(A) IS ENJOINED TO DISPOSE OF THE APPEAL AFTER S TATING THE POINTS FOR DETERMINATION AND GIVING REASONS FOR THE DECISION. IN OTHER WORDS, HE IS REQUIRED TO DECIDE THE MERITS OF THE APPEAL AND NOT AUTHORISED TO DISMISS THE APPEAL FOR DEFAUL T. I THEREFORE, ITA NO.1877/MUM/09 2 SET ASIDE THE ORDER OF THE CIT(A) AND RESTORE THIS APPEAL TO HIS FILE FOR BEING DISPOSED OF AFRESH IN ACCORDANCE WIT H LAW. 3. THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATIS TICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS DAY THE 9 TH DECEMBER, 2009. SD/- ( R.V.EASWAR ) SENIOR VICE PRESIDENT MUMBAI, DATED 9 TH DECEMBER, 2009. SOMU COPY TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT-MC-XVIII, MUMBAI. 4. THE CIT(A)-XVIII, MUMBAI 5. THE DR SMC BENCH /TRUE COPY/ BY ORDE R ASSTT. REGISTRAR, I.T.A.T, MUMBAI