SKY MUSIC P. LTD, MUMBAI V. ITO 11(1)(4), MUMBAI

ITA 4287/MUM/2011

• Counselvise Citation: 428719914 RSA 2011
• Duration Of Justice: 10 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-04-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2007-2008
• Appeal Filed On: 26-05-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B JAYA KUMAR
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIB UNAL MUMBAI BENCHES E, MUMBAI BEFORE SHRI P.M. JAGTAP, AM AND SHRI VIVEK VARMA, J M ITA NO.4287/MUM/2011 : ASST. YEAR 2007-2008 M/S SKY MUSIC PVT. LTD. MUSIC ROOM NO.57, RNA ARCADE, LOKHANDWALA COMPLEX, ANDHERI (WEST), MUMBAI 400 053. PAN : AAICS5828H. VS. THE INCOME TAX OFFICER 11(1)(4), MUMBAI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI PRAMOD KUMAR PARIDA/ MS.SANJUKT A CHOWDHURY RESPONDENT BY : SHRI B. JAYA KUMAR DATE OF HEARING :. 28.03.2012 DATE OF PRONOUNCEM ENT : 10 .04.2012 O R D E R PER VIVEK VARMA, JM : THE APPEAL IS DIRECTED AGAINST THE ORDER OF CIT(A)- 3, MUMBAI DATED 16.09.2010. 2. AT THE TIME OF FILING OF THE APPEAL, THE REGIS TRY NOTED THE FOLLOWING DEFECTS:- THE APPEAL HAS BEEN FILED AFTER A DELAY OF 157 DAYS . THE MEMO WAS NOT SIGNED BY THE MANAGING DIRECTOR OF THE COMPANY. 3. AT THE TIME OF HEARING THE AR OF THE ASSESS COMP ANY FILED AN AFFIDAVIT SWORN ON 27.03.2012 GIVING REASONS FOR LATE FILING OF APPEAL AND ON OTHER DEFECT, THE AR SUBMITTED THAT THE APPEAL MEMO WAS SIGNED BY THE DIRECTOR OF THE COMPANY AS THERE IS NO DESIGNATED MANAGING DIRECTOR . 4. WE HAVE CONSIDERED THE DEFECTS RAISED BY THE REG ISTRY AND WE ON CONSIDERATION OF THE AFFIDAVIT, CONDONE THE DELAY A ND ON MEMO NOT SIGNED BY THE ITA NO.4287/MUM/2011 SKY MUSIC PVT. LTD. 2 MANAGING DIRECTOR, WE ACCEPT THE SUBMISSION OF THE AR AND TREAT THE APPEAL TO BE PROPERLY VERIFIED AND SIGNED BY A PROPER PERSON. 5. WE THEREFORE DECIDED TO PROCEED WITH THE HEARING OF THE APPEAL. 6. AT THE TIME OF HEARING, THE AR POINTED OUT THAT THE CIT(A) HAD DISMISSED THE APPEAL AS NON MAINTAINABLE AND NON EST UNDER SE CTION 140(C) OF THE INCOME TAX ACT AND BECAUSE OF WHICH THE MERITS COULD NOT B E TAKEN UP. NOW THAT THE BENCH HAD REMOVED BOTH THE DEFECTS AND ALLOWED THE PROSECUTION OF THE APPEAL, THE AR WANTED TO PLACE PAPER BOOK WHICH HE INTENDED TO REFER TO. AT THIS JUNCTURE THE DR SUBMITTED THAT SINCE THE MERITS HAS NOT BEEN GONE INTO AT THE CIT(A) STAGE, IT SHOULD BE APPROPRIATE THAT THE CAS E BE RESTORED TO THE FILE OF THE CIT(A) FOR ADJUDICATION. 7. WE HAVE CONSIDERED THIS ASPECT AND WE DEEM IT FI T TO RESTORE THE CASE TO BE PROSECUTED ON MERITS BY THE CIT(A) ALONGWITH WHA TEVER MATERIAL THE ASSSESSEE COMPANY WANTS TO REFER TO AND THE CIT(A) SHOULD ALLOW THE ASSESSEE TO FILE AND REFER TO ANY EVIDENCE AS IT WANTS TO. T HE CASE IS, THEREFORE, RESTORED TO THE FILE OF THE CIT(A) TO READJUDICATE ON MERITS AF TER AFFORDING ADEQUATE OPPORTUNITY TO THE ASSESSEE COMPANY, IN ACCORDANCE WITH LAW. 8. APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THIS 10 TH DAY OF APRIL, 2012. SD/- SD/- (P.M. JAGTAP) (VIVEK VARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI : 10 TH APRIL, 2012. ANUYA ITA NO.4287/MUM/2011 SKY MUSIC PVT. LTD. 3 COPY TO : 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT CONCERNED 4. THE CIT(A) - 3, MUMBAI 5. THE DR/ITAT, MUMBAI. 6. GUARD FILE. TRUE COPY. BY ORDER ASSISTANT REGISTRAR, ITAT, MUMBAI.