UNICHEM LABORATORIES LIMITED, MUMBAI V. DEPUTY COMMISSIONER OF INCOME TAX RANGE-5(3), MUMBAI

ITA 4435/MUM/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0348 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 5 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2007-2008
• Appeal Filed On: 15-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A GIMSONDR
• Assessee Lawyers: NITESH JOSHIAR
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES F, MUMBAI , . , , BEFORE SHRI JOGINDER SINGH, VICE PRESIDENT, AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ITA NO.4435/MUM/2017 ASSESSMENT YEAR: 2007-08 UNICHEM LABORATORIES LIMITED 8, UNICHEM BHAVAN PRABHAT ESTATE SWAMI VIVEKANAND ROAD JOGESHWARI (WEST) MUMBAI-400072 / VS. DCIT RANGE-5(3) AAYKAR BHAVAN, M.K.ROAD CHURCHGATE MUMBAI-400020 !'#$ % /ASSESSEE) ( ' / REVENUE) P.A. NO.AAACU0551B !'#$ % / ASSESSEE BY SHRI NITESH JOSHI-AR ' / REVENUE BY SHRI A. GIMSON-DR ( !') * % + / DATE OF HEARING : 20/11/2018 * % + / DATE OF PRONOUNCEMENT 20/11/2018 ITA NO.4435/MUM/2017 UNICHEM LABORATORIES LIMITED 2 / O R D E R PER JOGINDER SINGH (VICE PRESIDENT) THE ASSESSEE IS AGGRIEVED BY THE IMPUGNED ORDER DATED 27/03/2017 OF THE LD. FIRST APPELLATE AUTHORI TY, MUMBAI ON THE GROUNDS STATED IN THE GROUNDS OF APPE ALS. 2. DURING HEARING THE LD. COUNSEL FOR THE ASSESSEE, SHRI. NITESH JOSHI, CONTENDED THAT AN EX-PARTE ORDER HAS BEEN PASSED BY THE LD. COMMISSIONER OF INCOME TAX (APPEA L) FOR WHICH OUR ATTENTION WAS INVITED TO PARA 4 OF THE IM PUGNED ORDER STATING VARIOUS DATES ALONG WITH REMARKS CONT AINED THEREIN. IT WAS PLEADED THAT ON THE LAST DATE OF HE ARING I.E. 21/02/2017, A PUBLIC HOLIDAY WAS DECLARED FOR WHICH THE LD. COUNSEL FILED A NOTIFICATION DATED 08/02/2017 ON AC COUNT OF ZILLA PARISHADS ELECTION ( PAGE 3 OF THE PAPER BOOK ). THE LD. CIT DR SHRI A. GIMSON, THOUGH DEFENDED THE IMPUGNED ORDER BUT DID NOT CONTROVERT THAT ON 21/02/2017, A PUBLIC HOLIDAY WAS DECLARED. 2.1 WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PE RUSED THE MATERIAL AVAILABLE ON RECORD. WE NOTE THAT THE ASSESSEE COMPANY IS ENGAGED IN THE BUSINESS OF PHARMACEUTICA LS ITA NO.4435/MUM/2017 UNICHEM LABORATORIES LIMITED 3 PRODUCTS, DECLARED INCOME OF RS.69,66,568/- IN ITS RETURN FILED ON 27/10/2009, WHICH WAS PROCESSED UNDER SECT ION 143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER THE ACT), DETERMINING THE TOTAL INCOME AT RS.1,04,62,93,078/- UNDER SECTION 115JB, BY MAKING DISALLOWANCES. THEREAFTER, THE ASSESSEE FILED THE APPEAL BEFORE THE LD. COMMISSION ER OF INCOME TAX (APPEAL), WHEREIN AN EX-PARTE ORDER WAS PASSED AS THE ASSESSEE SOUGHT ADJOURNMENTS AS MENTIONED IN PARA 4 OF THE ASSESSMENT ORDER. HOWEVER, ON 21/02/2017, TH E ASSESSEE AGAIN FILED AN ADJOURNMENT PETITION. IT IS NOTED THAT THIS ADJOURNMENT PETITION WAS FILED WITHOUT MENTION ING THAT 21/02/2017 HAS BEEN DECLARED A PUBLIC HOLIDAY DUE T O ELECTION. HOWEVER, FACT REMAINS THAT IT WAS DECLARE D AS A PUBLIC HOLIDAY. AS PER SECTION 250(3) OF THE ACT, THE LD. COMMISSIONER OF INCOME TAX (APPEAL) HAS POWER TO AD JOURN THE HEARING OF APPEAL FROM TIME TO TIME. AT THE SAM E TIME IT IS THE DUTY OF THE ASSESSEE TO MAKE EFFECTIVE REPRESEN TATION BEFORE THE AUTHORITY CONCERNED. THE ASSESSEE HAS BE EN VERY CASUAL IN ITS APPROACH AS IS EVIDENT FROM RECORD, H OWEVER, BY TAKING A LENIENT VIEW, WE DIRECT THE ASSESSEE TO AP PROACH THE OFFICE OF THE LD. COMMISSIONER OF INCOME TAX (APPEA L), WITHIN ITA NO.4435/MUM/2017 UNICHEM LABORATORIES LIMITED 4 FIFTEEN DAYS FROM THE RECEIPT OF THIS ORDER. THE LD . FIRST APPELLATE AUTHORITY IS AT LIBERTY TO DISPOSE OF THE APPEAL ON MERIT, A FRESH, ON A MUTUALLY PRE-DECIDED DATE. IF THE ASSESSEE STILL FAILS TO APPEAR EITHER WITHIN FIFTEE N DAYS (AS DIRECTED ABOVE) OR ON A MUTUALLY DECIDED DATE, THE LD. FIRST APPELLATE AUTHORITY IS FREE TO DISPOSE OF THE APPEA L ON THE BASIS OF MATERIAL AVAILABLE ON RECORD. THE ASSESSE E BE GIVEN AN OPPORTUNITY OF BEING HEARD AS INDICATED ABOVE. T HUS THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL P URPOSES. FINALLY, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES ONLY. THIS ORDER WAS PRONOUNCED IN OPEN COURT IN THE PRESENCE OF LD. REPRESENTATIVES FROM BOTH SIDES AT THE CONCLUSION OF THE HEARING ON 20/11/2018. SD/- (G.MANJUNATHA) SD/- (JOGINDER SINGH) / ACCOUNTANT MEMBER / VICE PRESIDENT MUMBAI; 0 ! DATED : 20/11/2018 G{|TX{? P.S/. !.. , ITA NO.4435/MUM/2017 UNICHEM LABORATORIES LIMITED 5 !'#$%&'&($ / COPY OF THE ORDER FORWARDED TO : 1. 123 / THE APPELLANT 2. 4523 / THE RESPONDENT. 3. 6 6 7% , ( 1 ) / THE CIT, MUMBAI. 4. 6 6 7% / CIT(A)- , MUMBAI 5. 9':4 % !' , 6 1+1' . , / DR, ITAT, MUMBAI 6. ;# / GUARD FILE. ! / BY ORDER, / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI