HAVAS MEDIA INDIA P. LTD, MUMBAI V. DCIT CIR 7(1)(2), MUMBAI

ITA 2995/MUM/2017

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 5415 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 9 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2012-2013
• Appeal Filed On: 26-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: UDAYA BHASKAR JAKKA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL H , BENCH MUMBAI BEFORE SHRI M. BALAGANESH , AM & SHRI RAM LAL NEGI , JM ITA NO. 2995 / MUM/20 1 7 ( ASSESSMENT YEAR : 2012 - 13 ) M/S. HAVAS MEDIA INDIA PVT. LTD., 4 TH FLOOR, VALENCIA, RAJKAMAL MARG DR. S.S.RAO ROAD PA REL EAST, MUMBAI 400 012 VS. DCIT CIRCLE 7(1)(2) AAYAKAR BHAVAN MUMBAI - 400 020 PAN/GIR NO. AABCSE0784F ( APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY SHRI RAHUL HAKANI REVENUE BY SHRI UDAYA BHASKAR JAKKA DATE OF HEARING 29 / 01 /201 9 DATE OF PRO NOUNCEMENT 29 / 01 /201 9 / O R D E R PER M. BALAGANESH (A.M) : THIS IS AN APPEAL FILED BY ASSESSEE DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) - 13 (IN SHORT C IT(A)), MUMBAI DATED 05/03/2015 FOR A.Y.2012 - 13 IN THE MATTER OF ORDER PASSED U/S.143(3) OF THE INCOME TAX ACT, 1961. 2. THE FIRST GROUND RAISED BY THE ASSESSEE IS CHALLENGING THE ACTION OF LD. CIT(A) IN DECIDING THE APPEAL EXPARTE WITHOUT GIVING PROPER OPPORTUNITY TO THE ASSESSEE TO REPRESENT ITS CASE. IN THIS REGA RD, THE CHARTERED ACCOUNTANT OF THE ASSESSEE HAD FILED THE DETAILED AFFIDAVIT EXPLAINING THE REASONS IN ITA NO. 2995/MUM/2017 M/S. HAVAS MEDIA INDIA PVT. LTD., 2 DETAIL FOR NON - APPEARANCE BEFORE THE LD. CIT(A) ON THE SPECIFIED DATES WHICH EVENTUALLY LED TO PASSING OF AN EXPARTE ORDER BY THE LD. CIT(A) CONFIRMING THE VARIOUS DISALLOWANCES AND ADDITIONS MADE BY THE LD. AO IN THE ASSESSMENT. 3. WE HAVE GONE THROUGH THE AFFIDAVITS AND WE ARE CONVINCED WITH THE REASONING GIVEN BY THE AUTHORISED REPRESENTATIVE OF THE ASSESSEE THEREON AND ACCORDINGLY , DEEM IT FIT AND APP ROPRIATE, IN THE INTEREST OF JUSTICE AND FAIR PLAY , TO REMAND THIS APPEAL TO THE FILE OF THE LD. CIT(A) FOR DENOVO ADJUDICATION OF ALL THE ISSUES CONTESTED BEFORE HIM ON MERITS AND DISPOSE THE SAME IN ACCORDANCE WITH LAW. THE ASSESSEE IS DIRECTED TO COOPE RATE WITH THE LD. CIT(A) FOR EXPEDITIOUS DISPOSAL OF THE APPEAL AND NOT TO TAKE ANY ADJOURNMENT EXCEPT DUE TO EXCEPTIONAL OR BONAFIDE CIRCUMSTANCES. THE LD. CIT(A) IS DIRECTED TO GIVE THREE EFFECTIVE OPPORTUNITIES TO THE ASSESSEE AND THE ASSESSEE IS FURTH ER DIRECTED TO APPEAR BEFORE THE LD. CIT(A) ON 04/04/2019 FOR ADJUDICATION OF THE APPEAL . ACCORDINGLY, THE GROUND NO.1 RAISED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 4. IN VIEW OF OUR DECISION RENDERED IN RESPECT TO GROUND NO.1, THE ADJUDICATI ON OF OTHER GROUNDS DOES NOT ARISE. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 29 / 01 /201 9 SD/ - ( RAM LAL NEGI ) SD/ - ( M. BALAGANESH ) JUDICIAL MEMBE R ACCOUNTANT MEMBER ITA NO. 2995/MUM/2017 M/S. HAVAS MEDIA INDIA PVT. LTD., 3 MUMBAI ; DATED 29 / 01 /201 9 KARUNA SR. PS COPY OF THE ORDER FORWARDED TO : BY ORDER, ( ASSTT. REGISTRAR) ITAT, MUMBAI DATE INITIAL 1. DRAFT DICTATED ON 29/01/2019 SR.PS 2. DRAFT PLACED BEFORE AUTHOR SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5 . APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/P S 6. KEPT FOR PRONOUNCEMENT ON SR.PS 7. FILE SENT TO THE BENCH CLERK SR.PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER. 11. DICTATION PAD IS ENCLOSED YES 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY//