SELVEL PUBILICITY & CONSULTANTS P.LTD, MUMBAI V. ADDL CIT RG 1(3), MUMBAI

ITA 3016/MUM/2010

• Counselvise Citation: 301619914 RSA 2010
• Duration Of Justice: 1 year(s) 1 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-05-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: J
• Next Hearing Date: 19-05-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 16-04-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K SINGH
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL J BENCH, MUMBAI BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA NO. 3016/MUM./2010 (ASSESSMENT YEAR : 2006-07 ) DATE OF HEARING: 19.5.2011 SELVEL PUBLICITY & CONSULTANTS P. LTD. 194, RAVINDRA ANNEXE, DINSHA VACHHA ROAD, CHURCHGATE MUMBAI 400 020 PAN AAACS6699A .. APPELLANT V/S ADDL. COMMISSIONER OF INCOME TAX RANGE-1(3), AAYAKAR BHAVAN 101, M.K. ROAD, MUMBAI 400 020 .... RESPONDENT ASSESSEE BY : NONE REVENUE BY : MR. S.K. SINGH O R D E R PER J. SUDHAKAR REDDY, A.M. THIS APPEAL PREFERRED BY THE ASSESSEE, IS DIRECTED AGAINST THE IMPUGNED ORDER DATED 12 TH JANUARY 2010, PASSED BY THE COMMISSIONER (APPEALS)-II, MUMBAI, FOR ASSESSMENT YEAR 2006-07. 2. WHEN THE CASE WAS CALLED FOR HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE ISSUANCE OF NOTICE AND THE ACKNOWL EDGEMENT IS AVAILABLE ON RECORD. THE BENCH WAS, HOWEVER, OF THE VIEW THAT TH E ASSESSEES APPEAL CAN BE DISPOSED OFF EX-PARTE. WE, THEREFORE, PROCEED TO DISPOSE OFF THE APPEAL ON SELVEL PUBLICITY & CONSULTANTS P. LTD. ITA NO.3016/MUM./2010 2 MERIT QUA THE ASSESSEE APPELLANT AFTER HEARING THE LEARNED DEPARTMENTAL REPRESENTATIVE. 2. GROUND NO.1, READS AS FOLLOWS:- THE LEARNED CIT(A) HAS WRONGLY CONCLUDED THAT NO O NE HAS APPEARED ON BEHALF OF ASSESSEE, THOUGH PROPER ADJOURNMENT WA S TAKEN. 3. PARA-2 OF STATEMENT OF FACTS, IS REPRODUCED BELOW:- THE LEARNED CIT(A) HAS PASSED THE ORDER WITHOUT GI VING OPPORTUNITY TO THE APPELLANT TO APPEAR BEFORE HIM. THE APPELLANT HAS REQUESTED FOR ADJOURNMENT VIDE A LETTER DELIVER ED TO CIT (A) ON 7.1.2010 ON GENUINE REASON. UNFORTUNATELY, CIT(A ) HAS OVERLOOKED THE APPLICATION FOR ADJOURNMENT AND PASS ED THE ORDER WITHOUT GIVING ANY OPPORTUNITY OF BEING HEARD. A CO PY OF THE LETTER FILED BEFORE CIT(A) SEEKING ADJOURNMENT IS E NCLOSED. AS PER THE SAID LETTER, MR. JAYESH GANDHI, C.A. WHO WAS TO APPEAR ON BEHALF OF THE APPELLANT WAS OUT OF STATION ON THE D ATE OF HEARING VIZ. 11.10.2010. AS SUCH ADJOURNMENT LETTER WAS FIL ED ON 7.1.2010 WELL IN ADVANCE. THE CIT(A) HAS IGNORED TH IS APPLICATION AND PASSED THE ORDER UNJUSTIFIABLY. 4. IN OUR CONSIDERED OPINION, THE APPEAL SHOULD BE SET ASIDE TO THE FILE OF COMMISSIONER (APPEALS) FOR DENOVO ADJUDICATION ON T HE GROUND OF NATURAL JUSTICE, AS ADEQUATE OPPORTUNITY OF HEARING HAS NOT BEEN GIVEN TO THE ASSESSEE. CONSEQUENTLY, THE COMMISSIONER (APPEALS) IS DIRECTED TO PROVIDE ADEQUATE OPPORTUNITY OF HEARING TO THE ASSESSEE. 5. IN THE RESULT, ASSESSEES APPEAL IS ALLOWED FOR STA TISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 27.5.2011 SD/- N.V. VASUDEVAN JUDICIAL MEMBER SD/- J. SUDHAKAR REDDY ACCOUNTANT MEMBER MUMBAI, DATED: 27.5.2011 SELVEL PUBLICITY & CONSULTANTS P. LTD. ITA NO.3016/MUM./2010 3 COPY TO : (1) THE ASSESSEE (2) THE RESPONDENT (3) THE CIT(A), MUMBAI, CONCERNED (4) THE CIT, MUMBAI CITY CONCERNED (5) THE DR, J BENCH, ITAT, MUMBAI TRUE COPY BY ORDER PRADEEP J. CHOWDHURY ASSISTANT REGISTRAR SR. PRIVATE SECRETARY ITAT, MUMBAI BENCHES, MUMBAI DATE INITIAL 1. DRAFT DICTATED ON 23.5.2011 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 23.5.2011 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 23.5.2011 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 23.5.2011 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 23.5.2011 SR.PS/PS 6. DATE OF PRONOUNCEMENT 27.5.2011 SR.PS 7. FILE SENT TO THE BENCH CLERK 27.5.2011 SR.PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE OF DISPATCH OF ORDER