PARAMOUNT HEALTH SERVICES (TPA ) P.LTD, MUMBAI V. ASST CIT (TDS) 2(2), MUMBAI

ITA 3110/MUM/2014

• Counselvise Citation: [2015] 134 COUNSELVISE.COM (IT) 2738 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-11-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 05-05-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C W ANGOLKAR
• Section: 201(1); 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, MUMBAI , , BEFORE SHRI SHAILENDRA KUMAR YADAV, JM AND SHRI RAMIT KOCHAR , AM ./ ITA NO S . 3110 & 3111 /MUM/2014 ( / ASSESSMENT YEAR S : 2006 - 07 2007 - 08 ) M/S. PARAMOUNT HEALTH SERVICES (TPA) P. LTD. /APPELLANT ELITE HOUSE, 2ND FLOOR A.M. VASANJI ROAD, ANDHERI (W) MUMBAI 400093 / VS. ACIT (TDS) - 2(2) / RESPONDENT 7TH FLOOR, SMT. K.G. MITTAL HOSPITAL BLDG. CHARNI ROAD, MUMBAI 400020 ./ PAN - AACCP4465H / APPELLANT BY: SHRI RAJESH S. SHAH / RESPONDENT BY : SHRI C.W. ANGOLKAR / DATE OF HEARING : 28.10. 2015 / DATE OF PRONOUNCEMENT : 06 . 11 .2015 / O R D E R PER SHAILENDRA KUMAR YADAV, JM THESE APPEALS HAVE BEEN FILED BY THE ASSESSEE FOR ASSESSMENT YEARS 2006 - 07 AND 2007 - 08 ON SIMILAR ISSUES. SO THEY ARE BEING DISPOSED OF BY THIS COMMON ORDER FOR THE SAKE OF CONVENIENCE. 2. WITHOUT PREJUDICE TO THE MERITS OF THE CASE THE STAND OF THE ASSESSEE HAS BEEN THAT THE CIT(A) ERRED IN PASSING EXPARTE ORDER AND 2 ITA NO S . 3110 &3111 /MUM/2014 M/S. PARAMOUNT HEALTH SERVICES (TPA) P. LTD. UPHOLDING THE ORDER PASSED BY LEARNED ACIT (TDS) UNDER SECTION 201(1) AND 201(1A) ON THE GROUND OF NON APPEARANCE WITHOUT APPR ECIATING THE FACT THAT NO PROPER OPPORTUNITY OF HEARING WAS GIVEN TO THE ASSESSEE. IN THIS REGARD THE STAND OF ASSESSEE IS SUPPORTED BY AFFIDAVIT THROUGH CONCERNED AUTHORISED REPRESENTATIVE OF THE ASSESSEE. HOWEVER, THE AUTHORISED REPRESENTATIVE OF THE ASS ESSEE APPEARED BEFORE THE COMMISSIONER IN RESPECT OF A.Y. 2006 - 07 RELATING TO INTEREST PAYABLE ON TAX DEDUCTED AT SOURCE. FIRST HEARING WAS FIXED ON 18.10.2013. ON THE REQUEST OF ASSESSEE MATTER WAS ADJOURNED TO 06.01.2014 AND 15.01.2014 . THE AUTHORISED RE PRESENTATIVE OF THE ASSESSEE ALONG WITH SHRI MAHENDRA SANGHVI, CHARTERED ACCOUNTANT ATTENDED THE OFFICE OF COMMISSIONER AT AAYAKAR BHAVAN AT ABOUT 12.30, I.E. AT THE TIME WHICH WAS FIXED AS PER NOTICE. HOWEVER, ON THE APPOINTED DATE IT WAS INFORMED BY THE OFFICE STAFF OF THE COMMISSIONER THAT HE WAS NOT IN OFFICE AND NOT LIKELY TO COME. HE ACCORDINGLY INFORMED THAT NEW NOTICE WILL BE ISSUED AFTER CONSULTATION WITH THE COMMISSIONER. THEREFORE THE AUTHORISED REPRESENTATIVE OF ASSESSEE LEFT THE OFFICE. LATER O N SURPRISINGLY AN EXPARTE ORDER WAS RECEIVED BY ASSESSEE ON 08.03.2004. IN VIEW OF THE ABOVE IT WAS SUBMITTED THAT ASSESSEE WAS NOT PROVIDED DUE OPPORTUNITY OF HEARING. SO THE ORDER OF THE CIT(A) BE RESTORED TO HIM FOR DECIDING THE ISSUE AFTER PROVIDING OP PORTUNITY OF HEARING TO THE ASSESSEE. 3 ITA NO S . 3110 &3111 /MUM/2014 M/S. PARAMOUNT HEALTH SERVICES (TPA) P. LTD. 3. WE FIND THAT THE LEARNED AUTHORISED REPRESENTATIVE OF THE ASSESSEE HAS DEPOS ED OF THE ISSUE BY WAY OF AN AFFIDAVIT . CONSIDERING HIS VERSION WE ARE OF THE VIEW THAT ASSESSEE WAS NOT PROVIDED DUE OPPORTUNITY OF HEARING BY CONCERNED CIT(A) FOR THE REASONS DISCUSSED ABOVE. THEREFORE IN THE INTEREST OF JUSTICE WE SET ASIDE THE EXPARTE ORDER OF THE CIT(A) DATED 27.02.2014 AND RESTORE THE ISSUE TO HIM WITH A DIRECTION TO DECIDE THE SAME AS PER FACT AND LAW AFTER PROVIDING DUE OPPORTUNITY OF HEARING TO BOTH THE PARTIES. SINCE WE ARE RESTORING THE MATTER ON PRELIMINARY ISSUE SO WE REFRAIN FROM COMMENTING ON THE MERITS OF THE ISSUE AT HAND. APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 4. SIMILAR ISSUE AROSE IN 2 007 - 08. FACTS BEING SIMILAR WE RESTORE THE ISSUE WITH SIMILAR DIRECTION. 5. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 6 TH NOVEMBER , 2015. 06.11.2015 SD/ - SD/ - ( RAMIT KOCHAR ) ( SHAILENDRA KUMAR YADAV ) / ACCOUNTANT MEMBER / JUDICIAL MEMBER MUMBAI , DATED 6 TH NOVEMBER , 2015 4 ITA NO S . 3110 &3111 /MUM/2014 M/S. PARAMOUNT HEALTH SERVICES (TPA) P. LTD. / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. ( ) / THE CIT(A) - 13 , MUMBAI 4. / THE CIT - 7 , MUMBAI 5. , , / DR, C BENCH ITAT, MUMBAI 6. / GUARD FILE . / BY ORDER //TRUE COPY// /ASSTT. REGISTRAR) , /ITAT, MUMBAI N.P.