HAVAS MEDIA INDIA P.LTD, MUMBAI V. ITO WD 6(3)(4), MUMBAI

ITA 3047/MUM/2017

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 9706 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-09-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 27-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K BEPARI
• Keywords: Opportunity of being heard

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN (AM) I.T.A. NO. 3047 /MUM/ 2017 (ASSESSMENT YEAR 20 11 - 12 ) HAVAS MEDIA INDIA PVT. LTD. 4 TH FLOOR, VALENCIA DR.S.S. RAO ROAD, PAREL E MUMBAI - 400012. PAN NO. AABCE0784F VS. IT O WARD 6(3)(4) AAYAKAR BHAVAN M.K. ROAD MUMBAI - 400020. ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY SHRI RAHUL HAKANI DEPARTMENT BY SHRI S.K. BEPARI DATE OF HEARING 12 .9. 201 7 DATE OF PRONOUNCEMENT 12 . 9 . 201 7 O R D E R THE ASSESSEE HAS FILED THIS APPEAL CHALLENGING THE ORDER DATED 01 - 02 - 2017 PASSED BY LD CIT(A) - 13, MUMBAI AND IT RELATES TO THE ASSESSMENT YEAR 2011 - 12. 2. THE LD A.R SUBMITTED THAT THE LD CIT(A) HAS PASSED AN EX - PARTE ORDER ON THE REASONING THAT THE ASSESSEE DID NOT APPEA R BEFORE HIM ON SEVERAL OCCASIONS. THE LD A.R SUBMITTED THAT THE ASSESSEE HAD ENTRUSTED THE WORK TO A C.A, BUT THE C.A DID NOT APPEAR BEFORE HIM. HE SUBMITTED THAT THE ASSESSEE HAS OBTAINED AN AFFIDAVIT FROM THE C.A, WHEREIN THE C.A HAS GIVEN VALID REASO NS FOR NOT APPEARING BEFORE LD CIT(A). ACCORDINGLY HE SUBMITTED THAT THE ASSESSEE MAY BE GIVEN AN OPPORTUNITY TO PRESENT ITS CASE PROPERLY BEFORE LD CIT(A) AND ACCORDINGLY PRAYED THAT ALL THE MATTERS MAY BE RESTORED TO THE FILE OF LD CIT(A). 3. ON THE CONTRARY, THE LD D.R STRONGLY OBJECTED TO THE REQUEST PUT FORTH BY LD A.R. 4. I HAVE HEARD RIVAL CONTENTIONS AND PERUSED THE RECORD. I NOTICE THAT THE LD CIT(A) WAS CONSTRAINED TO PASS AN EX - PARTE ORDER, WITHOUT HEARING THE HAVAS MEDIA INDIA PVT. LTD. 2 ASSESSEE, SINCE THE ASSES SEE HAS FAILED TO APPEAR BEFORE HIM. BEFORE ME, THE ASSESSEE HAS FILED AN AFFIDAVIT GIVEN BY A C.A, WHEREIN IT WAS STATED THAT THE C.A WAS SEEKING ADJOURNMENT BY FILING ADJOURNMENT LETTERS, AS HE COULD NOT APPEAR BEFORE LD CIT(A) DUE TO HIS PROFESSIONAL E NGAGEMENTS. HOWEVER, I AM NOT CONVINCED WITH THE EXPLANATIONS OF THE ASSESSEE. I NOTICE THAT THE LD CIT(A) HAS POSTED THE APPEALS ON FOUR OCCASIONS AND IT IS THE DUTY OF THE ASSESSEE TO ENSURE ATTENDANCE BEFORE HIM. AT THE SAME TIME, I AM OF THE VIEW TH AT THE ASSESSEE SHOULD NOT SUFFER DUE TO THE FAULT OF THE AUTHORISED REPRESENTATIVE. UNDER THESE SET OF FACTS, I AM OF THE VIEW THAT THE ASSESSEES REQUEST MAY BE ACCEPTED ON CERTAIN TERMS. IN ANY CASE, AFFORDING A FRESH OPPORTUNITY TO THE ASSESSEE WOULD PROMOTE CAUSE OF JUSTICE. ACCORDINGLY I ORDER THAT THE ASSESSEE SHOULD PAY A COST OF RS.5000/ - (RUPEES FIVE THOUSAND) TO THE CREDIT OF THE INCOME TAX DEPARTMENT AS OTHER FEES ON OR BEFORE 30 TH SEPTEMBER, 2017 AND FURNISH THE PROOF THEREOF BEFORE LD CIT(A ). SUBJECT TO THE PAYMENT OF THE ABOVE COST, I SET ASIDE THE ORDER PASSED BY LD CIT(A) AND RESTORE ALL THE ISSUES TO THE FILE OF THE LD CIT(A) FOR ADJUDICATING THEM AFRESH AFTER AFFORDING ADEQUATE OPPORTUNITY OF BEING HEARD. I ALSO DIRECT THE ASSESSEE TO CO - OPERATE WITH THE LD CIT(A) BY FURNISHING ALL THE REQUIRED DETAILS AND INFORMATION, FAILING WHICH THE LD CIT(A) MAY DISPOSE OF THE APPEAL IN ACCORDANCE WITH THE LAW. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER HAS BE EN PRONOUNCED IN THE COURT ON 1 2 . 9 . 201 7. SD/ - (B.R.BASKARAN) ACCOUNTANT MEMBER MUMBAI ; DATED : 1 2 / 9 / 20 1 7 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. CIT HAVAS MEDIA INDIA PVT. LTD. 3 5. DR, ITAT, MUMBAI 6. GUARD FILE. BY ORDER, //TRUE COPY// ( DY./ASSTT. REGISTRAR) PS ITAT, MUMBAI