CGGVERITAS SERVICES INDIA .LTD, MUMBAI V. ACIT RG 10(3), MUMBAI

ITA 3532/MUM/2012

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 84627 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 7 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-12-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 30-12-2014
• Assessment Year: 2009-2010
• Appeal Filed On: 18-05-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PREMANAND J
• Assessee Lawyers: AJIT KU MAR JAIN; RADHIKA THAKK
• Keywords: Opportunity of being heard; Additional evidence

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, MUMBAI BEFORE HONBLE S/SHRI H.L. KARWA, PRESIDENT AND B. R.BASKARAN (AM) . . , . . , ./ I.T.A. NO.3532/MUM/2012 ( / ASSESSMENT YEAR :2009-10) CGG VERITAS SERVICES INDIA PRIVATE LIMITED., 504B, DELPHI, 5 TH FLOOR, HIRANANDANI BUSINESS PARK, ORCHARD AVENUE ROAD, POWAI, MUMBAI-400076 / VS. ASSTT. COMMISSIONER OF INCOME TAX, RANGE 10(3), ROOM NO.451,4 TH FLOOR, AAYAKAR BHAVAN, M K ROAD, MUMBAI-400020 ( / APPELLANT) .. ( ! / RESPONDENT) ./ #$ ./ PAN/GIRNO.:AAACC0256H % / ASSESSEE BY : SHRI AJIT KUMAR JAIN AND MS.RADHIKA THAKK ! & % /RESPONDENT BY : SHRI PREMANAND J ' ( & ) * / DATE OF HEARING : 30.12.2014 +, & ) * /DATE OF PRONOUNCEMENT : 30.12.2014 / O R D E R PER B.R.BASKARAN, ACCOUNTANT MEMBER: THIS APPEAL IS DIRECTED AGAINST THE ORDER DATED 5.3 .2012 PASSED BY THE LD. CIT(A)-22, MUMBAI AND IT RELATES TO THE ASSESSMENT YEAR 2009-10. 2. THE LD. COUNSEL APPEARING FOR THE ASSESSEE SUB MITTED THAT THE ASSESSEE WAS NOT GIVEN PROPER OPPORTUNITY OF BEING HEARD BY THE AO. HENCE THE ASSESSEE HAD RAISED A SPECIFIC GROUND BEFORE LD CIT(A) IN TH AT REGARD, VIZ., GROUND NO.2 FILED BEFORE THE LD. CIT(A). HOWEVER, THE LD. CIT( A) HAS FAILED DISPOSE OF THE ITA NO.3532/M/12 2 SAME BY OBSERVING THAT IT WAS A GENERAL GROUND. TH E LD. COUNSEL SUBMITTED THAT THE INTEREST OF THE ASSESSEE WAS AFFECTED BADLY BY NOT PROVIDING PROPER OPPORTUNITY OF BEING HEARD. HE FURTHER SUBMITTED T HAT THE ASSESSEE ALSO COULD NOT PROPERLY REPRESENT ITS CASE BEFORE THE TAXING A UTHORITIES, SINCE SOME OF THE VITAL DOCUMENTS COULD NOT BE PRODUCED BEFORE THEM. THE LD.AR SUBMITTED THAT THE ASSESSEE HAS FURNISHED ALL THOSE DOCUMENTS IN T HE FORM OF ADDITIONAL EVIDENCE BEFORE THE TRIBUNAL ALONG WITH AN APPLICAT ION SEEKING ADMISSION OF THE SAME. ACCORDINGLY, THE LD AR SUBMITTED THAT ALL TH E ISSUES REQUIRE FRESH CONSIDERATION AT THE END OF THE LD. CIT(A). 3.. THE LD. DR DID NOT OBJECT TO THE PLEA PUT FORTH BY THE LD. AR. 4. ADMITTEDLY, THE LD. CIT(A) DID NOT ADJUDICATE TH E GROUND NO.2 URGED BEFORE HIM. IT IS A SETTLED PROPOSITION THAT THE ASSESSEE SHOULD BE PROVIDED ADEQUATE OPPORTUNITY TO SUBMIT HIS CASE BEFORE DECIDING ANY ISSUE. HENCE, IN OUR VIEW, IT WAS NOT PROPER ON THE PART OF THE LD CIT(A) IN IGNO RING SPECIFIC GROUND URGED BY THE ASSESSEE. FURTHER, THE ASSESSEE HAS FILED ADDI TIONAL EVIDENCES BEFORE THE TRIBUNAL AND ACCORDING TO THE ASSESSEE, THESE ARE V ITAL DOCUMENTS WHICH NEED TO BE CONSIDERED FOR PROPER ADJUDICATION OF THE GROUND S URGED BEFORE THE LD. CIT(A). HENCE, IN THE INTEREST OF JUSTICE, WE ARE OF THE VI EW THAT THE LD. CIT(A) SHOULD ADJUDICATE ALL THE ISSUES AFRESH BY DULY CONSIDERIN G ALL THE DOCUMENTS THAT MAY BE FILED BEFORE HIM. ACCORDINGLY, WE SET ASIDE THE ORDER OF LD. CIT(A) AND RESTORE ALL THE MATTERS TO THE FILE OF LD. CIT(A) WITH A DI RECTION TO PASS A SPEAKING ORDER IN RESPECT OF ALL THE GROUNDS RAISED BY THE ASSESSEE B Y DULY CONSIDERING ALL THE DOCUMENTS THAT MAY BE FILED BEFORE HIM. ITA NO.3532/M/12 3 5. IN THE RESULT, THE ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. THE ABOVE ORDER WAS PRONOUNCED IN THE OP EN COURT ON 30.12.2014. +, ' - ./ 0 1 30.12.2014 , & 2( 3 SD S D ( . . / H.L. KARWA) ( . . , / B.R. BASKARAN ) / PRESIDENT / ACCOUNTANT MEMBER . ' ( MUMBAI: 30.12.2014. . . ./ SRL , SR. PS ! ' / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. ! / THE RESPONDENT. 3. ' 7) ( ) / THE CIT(A)- CONCERNED 4. ' 7) / CIT CONCERNED 5. 6. 89 2 ): , * : , . ' ( / DR, ITAT, MUMBAI CONCERNED 2 ; < ( / GUARD FILE. = ' / BY ORDER, TRUE COPY > # (ASSTT. REGISTRAR) * : , . ' ( /ITAT, MUMBAI