WATSON PHARMA PVT. LTD. (SUCCESSOR TO SEKHSARIA CHEMICALS LTD.), MUMBAI V. D.C.I.T. CIRCLE 3(3), MUMBAI

ITA 2652/MUM/2012

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 83542 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 4 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-08-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 19-08-2014
• Assessment Year: 2006-2007
• Appeal Filed On: 19-04-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K NAYAK
• Assessee Lawyers: RAJESH CHAMARIA
• Keywords: Opportunity of being heard

Judgement Text

G IN THE INCOME TAX APPELLATE TRIBUNAL G BENCH, MUMBAI BEFORE S/SHRI H.L. KARWA, HONBLE PRESIDENT AND N.K . BILLAIYA, AM .. , . . , ./ I.T.A. NO.2652 /MUM/2012 ( / ASSESSMENT YEAR : 2006-2007 WATSON PHARMA PRIVATE LIMITED (SUCCESSOR TO SEKHSARIA CHEMICALS LTD.), 21-22 KALPATARU SQUARE, KONDIVITA LANE OFF ANDHERI KURLA ROAD, ANDHERI (E), MUMBAI 400 099. / VS. DY. COMMISSIONER OF INCOME TAX- CIRCLE -3(3), MUMBAI. ./ PAN : AAACW 6074 D ( # / APPELLANT ) .. ( $%# / RESPONDENT ) A PPELLANT BY SHRI RAJESH CHAMARIA R E SPONDENT BY : SHRI A.K. NAYAK ( * / DATE OF HEARING : 19-08-2014 ( * / DATE OF PRONOUNCEMENT : 19-8-2014 [ / O R D E R PER N.K. BILLAIYA, A.M . : . . , THIS APPEAL BY THE ASSESSEE IS PREFERRED AGAINST TH E ORDER OF LD. CIT(A)-7 DATED IST DECEMBER, 2011 PERTAINING TO A.Y. 2006-07 . 2. THE FIRST GRIEVANCE OF THE ASSESSEE IS THAT THE LD. CIT(A) ERRED IN PASSING AN EX-PARTE ORDER WITHOUT GIVING PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ITA 2652/M/12 2 3. A PERUSAL OF THE ORDER OF THE LD. CIT(A) SHOWS T HAT THE IMPUGNED ORDER WAS PASSED BY THE LD. CIT(A) EX-PARTE. IT IS THE C LAIM OF THE ASSESSEE THAT THE NOTICE MIGHT HAVE BEEN ISSUED BY THE LD. CIT(A) ON THE OLD ADDRESS OF THE ASSESSEE. THE ASSESSEE CLAIMS THAT IF ANOTHER OPPO RTUNITY IS GIVEN, HE WOULD BE ABLE TO DEFEND ITS CASE. IN THE INTEREST OF JUS TICE AND FAIR PLAY, WE RESTORE THIS ISSUE BACK TO THE FILE OF THE LD. CIT(A) WITH A DIRECTION TO DECIDE THE APPEAL OF THE ASSESSEE AFTER GIVING SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE ASSESSEE IS DIRECTED TO APPEAR BEFOR E THE LD. CIT(A) ON 15 TH OCTOBER, 2014. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH AUGUST, 2014. ( 0 1 2 19-8-2014 ( SD/- SD/- (H.L. KARWA) (N.K. BILLAIYA ) /PRESIDENT ACCOUNTANT MEMBER MUMBAI ; 2 DATED 19-8-2014 [ .=../ R.K. , SR. PS ITA 2652/M/12 3 ' #%& '& / COPY OF THE ORDER FORWARDED TO : 1. # / THE APPELLANT 2. $%# / THE RESPONDENT. 3. > () / THE CIT(A) 7, MUMBAI 4. > / CIT- 3, MUMBAI 5. A $==C , * C , / DR, ITAT, MUMBAI G BENCH 6. / GUARD FILE. / BY ORDER, %A $= //TRUE COPY// / ( DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI