M/S. SUNDIAL CREATIVE MEDIA P.LTD., MUMBAI V. ITO 9(3)(4), MUMBAI

ITA 444/MUM/2011

• Counselvise Citation: 44419914 RSA 2011
• Duration Of Justice: 3 year(s) 10 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-12-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Next Hearing Date: 15-12-2014
• Assessment Year: 2007-2008
• Appeal Filed On: 17-01-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NEIL PHILIP
• Assessee Lawyers: R N VASANI
• Keywords: Opportunity of being heard; Assessment record

Judgement Text

, , ,, , , ,, , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES E MUMBAI , . . , BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI R.C.SHARMA, ACCOUNTANT MEMBER . / ITA NO.444/MUM/2011 ! ! ! ! ' ' ' ' / ASSESSMENT YEAR: 2007-08 M/S SUNDIAL CREATIVE MEDIA PVT. LTD. UNIT NO.4, 5 TH FLOOR, B-WING, PHONEX HOUSE, 462, S.B. MARG, LOWER PAREL(W), MUMBAI-400013 VS. ITO-9(3)(4), AAYAKAR BHAVAN, M.K.ROAD, MUMBAI-400020 ( !#$ / ASSESSEE) ( % / REVENUE) P.A. NUMBER : AAJCS3986K ( !#$ & ' / ASSESSEE BY SHRI R.N.VASANI % & ' / REVENUE BY: SHRI NEIL PHILIP ! & $( / DATE OF HEARING : 15/12/2014 )*' & $( / DATE OF PRONOUNCEMENT : 16/12/2014 O R D E R PER JOGINDER SINGH, JM: THE ASSESSEE IS AGGRIEVED BY THE IMPUGNED EX-PARTY ORDER DATED 04/11/2010 OF THE LD. FIRST APPELLATE AUTHORITY, MUM BAI, ON THE GROUNDS AS STATED IN THE GROUNDS OF APPEAL. BROADL Y, CONFIRMING THE 2 M/S SUNDIAL CREATIVE MEDIA PVT. LTD. . ADDITION OF RS.17,81,896/- WITHOUT PROVIDING OPPORT UNITY OF BEING HEARD. 2. AT THE TIME OF HEARING, THE CRUX OF ARGUMENT AD VANCED BY SHRI R.N.VASANI, LD. COUNSEL FOR THE ASSESSEE IS TH AT NO NOTICE OF HEARING WAS RECEIVED BY THE ASSESSEE AS THE ADDRESS GIVEN IN THE RELEVANT FORM WAS OF THE COUNSEL FOR THE ASSESSEE, WHO FILED THE APPEAL, ON BEHALF OF THE ASSESSEE COMPANY. IT WAS ALSO PLEADED WHILE PASSING THE ORDER EVEN THE LD.CIT(A) FAILED TO VERI FY THE ASSESSMENT RECORD, WHEREIN ALL RELEVANT INFORMATION WERE FILED , DURING ASSESSMENT PROCEEDINGS. ON THE OTHER HAND, THE LD. DR, SHRI N EIL PHILIP, DEFENDED THE CONCLUSION DRAWN BY THE LD. COMMISSIONER OF INC OME TAX (APPEALS). 2.1. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND P ERUSED THE MATERIAL AVAILABLE ON RECORD. BEFORE COMING TO ANY CONCLUSION, WE ARE REPRODUCING HEREUNDER THE RELEVANT PORTION OF THE O RDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS). I HAVE CONSIDERED THE ISSUE. I FIND NO MERIT IN TH E CONTENTIONS. THE FACTS CLEARLY SHOW THAT THE APPELL ANT SUPPRESSED THE RECEIPTS AND TRIED TO COVER UP BY FIL ING INVALID RETURN. NO MATERIAL HAS BEEN PLACED BEFORE ME TO RE BUT THE FACTS DISCOVERED BY THE ASSESSING OFFICER. I CONFIR M THE ADDITION MADE OF RS.17,81,896/-. 2.2. IF THE OBSERVATION MADE IN THE ASSESSMENT ORDE R, THE PRESUMPTIVE FACTS MENTIONED IN THE IMPUGNED ORDER A ND THE MATERIAL AVAILABLE ON RECORD, IF KEPT IN JUXTAPOSITION AND A NALYZED, WE FIND THAT NEITHER THE ASSESSEE NOR THE ASSESSING OFFICER APPE ARED BEFORE THE LD. COMMISSIONER OF INCOME TAX (APPEALS) AS IS EVIDENT FROM THE FIRST PAGE OF THE IMPUGNED ORDER ITSELF. THE NOTICES WERE ALS O NOT SERVED UPON THE ASSESSEE. KEEPING IN VIEW, THE PRINCIPLE OF NAT URAL JUSTICE AND THE 3 M/S SUNDIAL CREATIVE MEDIA PVT. LTD. . MATERIAL AVAILABLE ON RECORD, WE ARE OF THE VIEW, T HAT NO PERSON SHOULD BE CONDEMNED UNHEARD, THEREFORE, THE ORDER OF THE L D. COMMISSIONER OF INCOME TAX (APPEALS) IS SET ASIDE. THIS APPEAL IS REMANDED BACK TO THE FILE OF THE LD. COMMISSIONER OF INCOME TAX (APP EALS) TO EXAMINE THE CLAIM OF THE ASSESSEE AND DECIDE AFRESH IN ACCORDAN CE WITH LAW. THE OPPORTUNITY OF BEING HEARD WITH FURTHER LIBERTY TO FURNISH EVIDENCE, IF ANY, IN SUPPORT OF ITS CLAIM, BE PROVIDED TO THE AS SESSEE. THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES ONLY. FINALLY, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATI STICAL PURPOSES. THIS ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF LD. REPRESENTATIVES FROM BOTH SIDES AT THE CONCLUSION O F THE HEARING ON 15/12/2014. SD/- SD/- (R.C.SHARMA) ( JOGINDER SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED - 16/12/2014 F{X~{T? P.S/. ! . . & && & +$, +$, +$, +$, -,'$ -,'$ -,'$ -,'$ / COPY OF THE ORDER FORWARDED TO : 1. ./ / THE APPELLANT 2. +0./ / THE RESPONDENT. 3. 1 ( ) / THE CIT(A)- 4. 1 / CIT 5. ,23 +$! , , / DR, ITAT, MUMBAI 6. 34 5 / GUARD FILE. ! ! ! ! / BY ORDER, 0,$ +$ //TRUE COPY// 6 66 6 / 7 7 7 7 % % % % (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI