PINETREE PACKAGING PRIVATE LIMITED , MUMBAI V. COMMISSIONER OF INCOEM TAX (A),20, MUMBAI

ITA 4524/MUM/2017

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 4011 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 6 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-01-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 20-06-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: KUMAR PADMA
• Keywords: Set aside

Judgement Text

IN THE INC OME TAX APPELLATE TRIBUNAL C BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY , JM & SHRI S . RIFAUR RAHMAN, AM ./ I.T.A. NO . 4524 / MUM/ 2017 ( / ASSESSMENT YEAR: 2006 - 07 ) M/S PINETREE PACKAGING PVT. LTD. C - 1002, LOTUS CORPORATE PARK, RAM MANDIR ROAD, OFF - W.E. HIGHWAY, GOREGAON EAST, MUMBAI - 400 063. / VS. CIT (A) 20 MUMBAI ./ ./ PAN NO. AA DCP 4578 J ( / APPELLANT ) : ( / RESPONDENT ) / APPELLANT BY : SHR I DEEPAK SHAH , AR / RESPONDENTBY : SHRI KUMAR PADMAPANI BORA , DR / DATE OF HEARING : 18.12 .201 9 / DATE OF PRONOUNCEMENT : 10.01.2020 / O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. COMMIS S IONER OF INCOME TAX - 20 IN SHORT 2 I.T.A. NO. 4524 /MUM/201 7 M/S PINETREE PACKAGING PVT. LTD. REFERRED AS LD. CIT (A) , MUMBAI, DATED 22.04.10 FOR A SSESSMENT YEAR (IN SHORT A Y ) 2006 - 07 . 2 . AFTER HEARING LD. AR AT SOME LENGTH, WE NOTICED THAT ASSESSEE HAD NOT APPEARED BEFORE LD. CIT(A) , THEREFORE LD. CIT(A) HAD PASSED EX - PARTE ORDER AND NOW, ASSESSEE HAD CHALLENGED THE ORDER OF LD. CIT(A) ON THE GROUND THAT NO SUFFICIENT OPPORTUNITY OF HEARIN G WAS GIVEN TO THE ASSESSEE APART FROM OTHER GROUNDS MENTIONED IN THE GROUNDS OF APPEALS. LD. AR FURTHER SUBMITTED THAT THE EX - PARTE ORDER PASSED BY LD. CIT(A) IS BAD IN LAW. 3 . ON THE OTHER HAND, LD. DR SUBMITTED THAT ASSESSEE HAS TAKEN ADJOURNMENTS MA NY TIMES, HOWEVER HE AGREED THIS MAY BE REMITTED BACK TO THE FILE OF LD. CIT(A) FOR ADJUDICATION. 4. CONSIDERING THE RIVAL SUBMISSION AND MATERIAL PLACED ON RECORD, WE NOTICE FROM THE RECORDS THAT LD. CIT(A) HAD PASSED AN EX - PARTE ORDER AS NOBODY APPEARED ON BEHALF OF THE ASSESSEE . SINCE ASSESSEE HAS SUBMITTED SUFFICIENT CAUSE FOR NON - 3 I.T.A. NO. 4524 /MUM/201 7 M/S PINETREE PACKAGING PVT. LTD. APPEARANCE BEFORE LD. CIT(A), THE ASSESSEE SHOULD BE GIVEN ONE MORE OPPORTUNITY TO REPRESENT ITS CASE. 5. C ONSIDERING THE FACTS AND CIR CUMSTANCES OF THE PRESENT CASE AND WE NOTICE THAT LD. CIT(A) HAS DISMISSED THE APPEAL BY FIXING THE HEARING ON 23.03.10 AND ON RECORD, THAT IS THE ONLY HEARING DATE. IT SHOWS THAT LD. CIT(A) HAS GIVEN ONLY ONE OPPORTUNITY AND SINCE NOTICE RETURNED UNSERVED WITH THE REMARK LEFT, HE CHOSE TO D ISMISS THE APPEAL. W E ARE OF THE CONSIDERED VIEW THAT THE ENDS OF JUSTICE WOULD BE MET ONLY WHEN WE SET ASIDE THE EX - PARTE ORDER PASSED BY THE LEARNED CIT(A) AND RESTORE BACK THE MATTER TO THE FILE OF THE LD. CIT(A) FOR DECIDING IT AFRESH ON MERITS AFTER PROVIDING OPPORTUNITY OF HEARING TO THE ASSESSEE. 6 . BEFORE PARTING, WE MAY MAKE IT CLEAR THAT OUR DECISION TO RESTORE T HE MATTER BACK TO THE FILE OF LD. CIT(A) SHALL IN NO WAY BE CONSTRUED AS HAVING ANY REFLECTION OR EXPRESSION ON THE MERITS OF THE DISPUTE, WHIC H SHALL BE ADJUDICATED BY LD. CIT(A) INDEPENDENTLY IN ACCORDANCE WITH LAW. WITH THESE DIRECTIONS, THE 4 I.T.A. NO. 4524 /MUM/201 7 M/S PINETREE PACKAGING PVT. LTD. GROUNDS OF APPEAL RAISED BY THE ASSESSEE ARE PARTLY A LLOWED FOR STATISTICAL PURPOSES. 7 . IN THE NET RESU LT, THE APPEAL FILED BY THE ASSESSEE STANDS PARTLY ALLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED IN THE OPEN COURT ON 10 TH JAN 2020. SD/ - SD/ - ( SAKTIJIT DEY ) (S. RIFAUR RAHMAN ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI ; DATED : 10 .01.2020 SR.PS . DHANANJAY / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. ( ) / THE CIT(A) 4. / CIT - CONCERNED 5. , , / DR, ITAT, MUMBAI 6. / GUARD F I LE / BY ORDER, . / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI