JAYANT OIL PRODUCTS P.LTD, MUMBAI V. ITO 5(2)(2), MUMBAI

ITA 2455/MUM/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 92362 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-04-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: J
• Next Hearing Date: 18-02-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 01-04-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S D SRIVASTAVA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ' J ' BENCH, MUMBAI BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI RAJENDRA , ACCOUNTANT MEMBER ITA NO. 2455/MUM/2013 (ASSESSMENT YEAR: 2009 - 10 ) M/S. JAYANT O IL PRODUCTS P. LTD. VS. INCOME TAX OFFICER 5(2)(2) 5A, MANEK, 11 - L.D. RUPAREL MARG, MUMBAI 400006 AYAKAR BHAVAN, M.K. ROAD MUMBAI 400020 PAN - AAACJ2717J APPELLANT RESPONDENT APPELLANT BY: NONE RESPONDENT BY: SHRI S.D. SRIVASTAVA DATE OF HEARING: 27.04. 2015 DATE OF PRONOUNCEMENT: 27.04.2015 O R D E R PER D. MANMOHAN, V.P. THIS APPEAL, FILED AT THE INSTANCE OF THE ASSESSEE - COMPANY, IS DIRECTED AGAINST THE ORDER PASSED BY CIT(A) - 9, MUMBAI AND IT PERTAINS TO A.Y. 2009 - 10. 2. AT THE OUTSET IT MAY BE NOTICED THAT THE CIT(A) DISMISSED THE APPEAL FOLLOWING THE DECISION OF THE HON'BLE BOMBAY HIGH COURT IN THE CASE OF M/S. CHEMIPOL VS. UNION OF INDIA IN CENTRAL EXCISE APPEAL NO. 62 OF 2009 AND ALSO THE DECISIONS OF THE ITAT IN THE CASE OF CIT VS. MULTIPLAN INDIA (P) LTD., REPORTED IN 38 ITD 320 (DEL) ON THE GROUND THAT NONE APPEARED ON BEHALF OF THE ASSESSEE. 3. WE HAVE HEARD THE LEARNED D.R. IN THIS REGARD AND CAREFULLY PERUSED THE RECORD. WITH REGARD TO THE POWER OF THE FIRST APPELL ATE AUTHORITY TO DISMISS THE APPEAL FOR NON - APPEARANCE THE ITAT HAS BEEN CONSISTENTLY TAKING A VIEW THAT EVEN WHEN NO ONE APPEARS IT IS THE DUTY OF THE FIRST APPELLATE AUTHORITY TO DISPOSE OF THE APPEAL ON MERITS RATHER THAN DISMISSING THE APPEAL FOR NON - A PPEARANCE. SIMILAR VIEW WAS TAKEN BY ONE OF US (WHERE IN THE VICE PRESIDENT IS A PARTY) IN THE CASE OF RAJA ENTERPRISES (ITA NOS. 351 TO 354/MDS/2015 DATED 21.04.2015) WHEREIN THE CHENNAI BENCH ITA NO. 2455/MUM/2013 M/S. JAYANT POIL PRODUCTS P. LTD. 2 OBSERVED THAT THE CIT(A) HAS NO POWER TO DISPOSE OF AN APPEAL FOR NON - APPEARANCE. CONSISTENT WITH THE VIEW TAKEN THEREIN, IN THE INTEREST OF SUBSTANTIAL JUSTICE WE SET ASIDE THE ORDER OF THE CIT(A) AND DIRECT HIM TO RECONSIDER THE MATTER ON MERITS , IN ACCORDANCE WITH LAW. NEEDLESS TO OBSERVE THAT THE ASSESSEE SHALL BE GIVEN A REASONABLE OPPORTUNITY OF HEARING. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 27 TH APRIL, 2015. SD/ - SD/ - ( RAJENDRA ) (D. MANMOHAN) ACCOUNTANT MEMBER VICE PRESIDENT MUMBAI, DATED: 27 TH A PRIL, 2015 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 9 , MUMBAI 4. THE CIT 5 , MUMBAI CITY 5. THE DR, J BENCH, ITAT, MUMBAI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI N.P.