M/S FEDERAL BRANDS LIMITED, MUMBAI V. DCIT - 9(1), MUMBAI

ITA 2548/MUM/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 83707 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 5 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-09-2014
• Appeal Filed By: Assessee
• Bench Allotted: F
• Assessment Year: 2009-2010
• Appeal Filed On: 03-04-2013
• Court: TRIBUNAL
• Department Lawyers: PAVAN KUMAR BIRLA
• Assessee Lawyers: AVINASH CHOUHAN
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

, , , , , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES F, MUMBAI , , BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI SANJAY ARORA, ACCOUNTANT MEMBER ITA NO. 2548/MUM/2013 (AY: 2009-10) M/S. FEDERAL BRANDS LTD. A-46, STREET NO.2, OPPOSITE IDBI BANK, MIDC, ANDHERI(E) MUMBAI-400 093. ! ! ! ! / VS. DCIT-9(1) ROOM NO.218, AAYAKAR BHAVAN, MARINE LINES, MUMBAI-400 020. ( #$ / // / APPELLANT) ( %&#$ / RESPONDENT) #$ ' ( ' ( ' ( ' ( /APPELLANT BY : SHRI AVINASH CHOUHAN %&#$ ' ( ' ( ' ( ' ( /RESPONDENT BY : SHRI PAVAN KUMAR BIRLA ! ' )* / / / / DATE OF HEARING : 18.09.2014 +,- ' )* / DATE OF PRONOUNCEMENT : 18.09.2014 . . . . / / / / O R D E R PER JOGINDER SINGH (JM) : THE ASSESSEE IS AGGRIEVED BY THE EX-PARTE IMPUGNED ORDER DATED 8/1/2013 OF THE LD. FIRST APPELLATE AUTH ORITY WHEREIN PENALTY IMPOSED U/S. 271(1)(C) OF THE ACT WAS AFFIR MED. DURING HEARING OF THIS APPEAL WE HAVE HEARD SHRI AVINASH C HOUHAN, LD. COUNSEL FOR THE ASSESSEE WHO CONTENDED THAT AN EX-P ARTE ORDER ITA NO.2548/MUM/2013 FEDERAL BRANDS LTD. 2 HAS BEEN PASSED BY THE LD. CIT(A) WHICH IS AGAINST THE PRINCIPLE OF NATURAL JUSTICE AND THE ASSESSEE MAY BE HEARD SO THAT TRUE FACTS MAY BE NARRATED. ON THE OTHER HAND WE HAVE HE ARD SHRI PAVAN KUMAR BIRLA-LD. DR WHO DEFENDED IMPOSITION AS WELL AS CONFIRMATION OF PENALTY. 2. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PER USED THE MATERIAL AVAILABLE ON RECORD. WE NOTE THAT THE LD. AO LEVIED THE PENALTY ON THE GROUND THAT THE ASSESSEE RECEIVED CA PITAL SUBSIDY FROM DIFFERENT BANKS IN RESPECT OF ERECTION OF PLAN T AND MACHINERY. THE APPEAL OF THE ASSESSEE WAS FIXED FOR HEARING FOR 17/1/13 AND SINCE THE ASSESSEE COULD NOT ATTEND THE PROCEEDINGS THE LD.CIT(A) DISMISSED THE APPEAL OF T HE ASSESSEE FOR NON-PROSECUTION. WITHOUT GOING INTO MUCH DELIBE RATION, UNDER THE FACTS AVAILABLE ON RECORD, WE ARE OF THE CONSIDERED OPINION THAT NO PERSON SHOULD BE CONDEMNED UNHEARD. THEREFORE, KEEPING IN VIEW THE PRINCIPLE OF NATURAL JUSTICE WE REMAND THIS APPEAL TO THE FILE OF CITA) TO ADJUDICA TE ON MERIT, FOR WHICH DUE OPPORTUNITY OF BEING HEARD, WITH FURTHER LIBERTY TO FURNISH EVIDENCE, IF ANY, TO SUBSTANTIATE ITS CLAIM , BE PROVIDED TO THE ASSESSEE . ITA NO.2548/MUM/2013 FEDERAL BRANDS LTD. 3 3. FINALLY THE APPEAL OF THE ASSESSEE IS ALLOWED FO R STATISTICAL PURPOSES ONLY. ORDER PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF LD. REPRESENTATIVES FROM BOTH SIDES AT THE CONCLUSI ON OF THE HEARING ON 18 TH DAY OF SEPTEMBER, 2014 . . ' +,- /!0 18.09.2014 , ' 8 SD/- SD/- ( SANJAY ARORA ) (JOGINDER SINGH) / ACCOUNTANT MEMBER / JUDICIAL MEMBER MUMBAI; /! DATED : 18 TH SEPT. 2014. JV. . ' %)9 :9-) . ' %)9 :9-) . ' %)9 :9-) . ' %)9 :9-)/ COPY OF THE ORDER FORWARDED TO : 1. #$ / THE APPELLANT 2. %&#$ / THE RESPONDENT. 3. ; ( ) / THE CIT, MUMBAI. 4. ; / CIT(A)-13, MUMBAI 5. 9>8 %)! , , / DR, ITAT, MUMBAI 6. 8? @ / GUARD FILE. .! .! .! .! / BY ORDER, &9) %) //TRUE COPY// A AA A/ // /B C B C B C B C (DY./ASSTT. REGISTRAR) , , , , / ITAT, MUMBAI