INDUSIND MEDIA & COMMUNICATIONS LTD, MUMBAI V. ADDL CIT 11(1), MUMBAI

ITA 4150/MUM/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 4930 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 4 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 06-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: H N SINGH
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ITA NO. 4150/MUM/2017 (ASSESSMENT YEAR: 2010-11) M/S. INDUSIND MEDIA & COMMUNICATIONS LTD. IN CENTRE, 49/50 MIDC 12 TH ROAD, ANDHERI (E) MUMBAI 400093 VS. ADDL. CIT - 11(1) [NOW ADDL.CIT - 16(1)] AAYAKAR BHAVAN, M.K. ROAD MUMBAI 400020 PAN AAACI1198L APPELLANT RESPONDENT APPELLANT BY: ADJOURNMENT APPLICATION RESPONDENT BY: SHRI H.N. SINGH DATE OF HEARING: 15.10.2018 DATE OF PRONOUNCEMENT: 16.10.2018 O R D E R PER SANDEEP GOSAIN, JM THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF THE CIT(A)-4, MUMBAI DATED 15.03.2017 AND IT RELATES TO A.Y. 2010-11. 2. THE ASSESSEE HAS FILED AN APPLICATION SEEKING ADJOU RNMENT OF THE CASE BUT ON PERUSAL OF THE RECORD WE FIND THAT THE CIT(A) HAD PASSED AN EX- PARTE ORDER AS NOBODY APPEARED ON BEHALF OF THE ASS ESSEE OR THE DEPARTMENT BEFORE THE CIT(A), WHEREAS IT WAS THE BO UNDED DUTY OF THE ASSESSEE AS WELL AS THE DEPARTMENT TO APPEAR BEFORE THE LEARNED CIT(A). IN THIS CASE BOTH THE PARTIES HAVE NOT ACTED WITH DUE DILIGENCE. NEVERTHELESS, THE PRINCIPLES OF NATURAL JUSTICE DEMANDS THAT THE LIS BETWEEN THE PARTIES SHOULD BE DECIDED ON MERIT AFTER PROVIDING DUE OPPO RTUNITY OF HEARING TO BOTH THE PARTIES. BE THAT AS IT MAY, CONSIDERING TH E FACTS AND CIRCUMSTANCES OF THE PRESENT CASE, WE ARE OF THE CO NSIDERED VIEW THAT ENDS OF JUSTICE WOULD BE MET ONLY WHEN WE PROVIDE MORE O PPORTUNITY OF HEARING TO THE PARTIES FOR CONTESTING THE APPEAL ON MERITS. THEREFORE, KEEPING IN ITA NO. 4150/MUM/2017 M/S. INDUSIND MEDIA & COMMUNICATIONS LTD. 2 VIEW THE ABOVE DISCUSSION, WE SET ASIDE THE EX-PART E ORDER PASSED BY THE LEARNED CIT(A) AND RESTORE BACK THE MATTER TO THE FILE OF THE CIT(A) WITH A DIRECTION TO PROVIDE OPPORTUNITY OF HEARING TO BOTH THE PARTIES AND THEN DECIDE THE ISSUE AFRESH. 3. IN THE RESULT, THE ADJOURNMENT APPLICATION FILED B Y THE ASSESSEE IS REJECTED AND THE APPEAL FILED BY THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 16 TH OCTOBER, 2018. SD/ - SD/ - (G. MANJUNATHA) (SANDEEP GOSAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED: 16 TH OCTOBER, 2018 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) -4, MUMBAI 4. THE PR.CIT - 16, MUMBAI 5. THE DR, C BENCH, ITAT, MUMBAI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI N.P.