PERCEPT ADVERTISING LTD, MUMBAI V. ADDL CIT RG 7(1), MUMBAI

ITA 21/MUM/2011

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 87986 (ITAT-MUMBAI)
• Duration Of Justice: 4 year(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-01-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 31-12-2014
• Assessment Year: 2005-2006
• Appeal Filed On: 03-01-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PREMANAND J
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, MUMBAI BEFORE HONBLE S/SHRI H.L. KARWA, PRESIDENT AND B. R.BASKARAN (AM) . . , . . , ./ I.T.A. NO.21/MUM/2011 ( / ASSESSMENT YEAR :2005-06) PERCEPT ADVERTISING LTD., 22, RAGHUVANSHI ESTATE, 11/12 SENAPATI BAPAT MARG, LOWER PAREL, MUMBAI-400013 / VS. ADDL. COMMISSIONER OF INCOME TAX RANGE 7(1) AAYAKAR BHAVAN, M.K.ROAD, MUMBAI-400020 ( / APPELLANT) .. ( ! / RESPONDENT) ./ #$ ./ PAN/GIRNO.:AAACP5689F % / APPELLANT BY : SHRI BHUPENDRA SHAH ! & % / RESPONDENT BY SHRI PREMANAND J ' ( & ) * / DATE OF HEARING :31.12.2014 +, & ) * /DATE OF PRONOUNCEMENT : 16.01.2015 / O R D E R PER B.R.BASKARAN, ACCOUNTANT MEMBER: THE ASSESSEE HAS FILED THIS APPEAL CHALLENGING THE ORDER DATED 21- 01-08 PASSED BY LD CIT(A)-13, MUMBAI AND IT RELATES TO THE ASSESSMENT YEAR 2005-06. 2. THE LD A.R SUBMITTED THAT THE ASSESSEE COULD N OT APPEAR BEFORE THE LD CIT(A) IN THE APPELLATE PROCEEDINGS AND HENCE TH E LD CIT(A) HAS PASSED THE ORDER EX-PARTE, WITHOUT HEARING THE ASSE SSEE. THE LD A.R SUBMITTED THAT THE ASSESSEE COULD NOT APPEAR BEFORE THE FIRST APPELLATE AUTHORITY FOR THE REASONS BEYOND HIS CONTROL. HE S UBMITTED THAT THE ASSESSEE WOULD BE IN A POSITION TO REPRESENT ITS CA SE PROPERLY BEFORE THE LD CIT(A), IF ONE MORE OPPORTUNITY IS GIVEN TO IT. HE FURTHER SUBMITTED 21/M/2011 2 THAT THE ASSESSEE WOULD BE PUT TO GREAT LOSS, IF TH E OPPORTUNITY IS NOT GIVEN. ACCORDINGLY HE PRAYED THAT THE MATTERS BE SET ASIDE TO THE FILE OF THE LD CIT(A) FOR FRESH CONSIDERATION. 3. THE LD D.R DID NOT OBJECT TO THE REQUEST MADE BY LD A.R. 4. HAVING REGARD TO THE SUBMISSIONS MADE BY LD A.R , WE ARE OF THE VIEW THAT THE ASSESSEE, IN THE INTEREST OF NATURAL JUSTICE, SHOULD BE GIVEN ONE MORE OPPORTUNITY TO REPRESENT ITS CASE BEFORE L D CIT(A). ACCORDINGLY, WE SET ASIDE THE ORDER OF LD CIT(A) AND RESTORE ALL THE MATTERS TO HIS FILE WITH THE DIRECTION TO CONSIDER THEM AFTER AFFORDING ADEQUATE OPPORTUNITY OF BEING HEARD AND TAKE APPROPRIATE DECISION IN ACCORD ANCE WITH THE LAW. THE ASSESSEE IS ALSO DIRECTED TO CO-OPERATE WITH TH E LD CIT(A) WITHOUT FAIL. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSE E IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 16TH JAN,2015. +, ' - ./ 0 1 16 TH JAN 2015 , & 2( 3 SD SD ( . . / H.L. KARWA) ( . . , / B.R. BASKARAN ) / PRESIDENT / ACCOUNTANT MEMBER . ' ( MUMBAI: 16TH JAN, 2015. . . ./ SRL , SR. PS ! ' / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. ! / THE RESPONDENT. 3. ' 7) ( ) / THE CIT(A)- CONCERNED 4. ' 7) / CIT CONCERNED 5. 89 2 ): , * : , . ' ( / DR, ITAT, MUMBAI CONCERNED 21/M/2011 3 6. 2 ; < ( / GUARD FILE. = ' / BY ORDER, TRUE COPY > # (ASSTT. REGISTRAR) * : , . ' ( /ITAT, MUMBAI