CULTURE COMPANY INDIA PRIVATE LIMITED , MUMBAI V. ADDL CIT RG 11(1), MUMBAI

ITA 4542/MUM/2017

• Counselvise Citation: [2018] 112 COUNSELVISE.COM (IT) 5294 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 3 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 21-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABI RAMA KARTIKIYEN
• Assessee Lawyers: RAJEEV WAGLEY
• Keywords: Principle of natural justice; Set aside

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. 454 2 /MUM/ 2017 (ASSESSMENT YEAR: 2011 - 12 ) M/S. CULTURE CO. INDIA P. LTD. PLOT NO. 50, CHUIM VILLAGE CHUIM VILLAGE LANE KHAR (W), MUMBAI 400052 VS. ADDL. CIT, RANGE - 11(1) ROOM NO. 467, 4TH FLOOR AAYAKAR BHAVAN, M.K. ROAD MUMBAI 400020 PAN AAACC0559P APPELLANT RESPONDENT APPELLANT BY: SHRI RAJEEV WAGLEY RESPONDENT BY: SHRI ABI RAMA KARTIKIYEN DATE OF HEARING: 16 .10.2018 DATE OF PRONOUNCEMENT: 16 . 10.2018 O R D E R PER SANDEEP GOSAIN, JM THIS APPEAL FILED BY REVENUE IS DIRECTED AGAINST THE ORDER OF THE CIT(A) - 4 , MUMBAI DATED 16 . 03 .201 7 AND IT RELATES TO A.Y. 2011 - 12 . 2 . AT THE OUTSET OF HEARING THE LEARNED A.R. SUBMITTED THAT THE CIT(A) HAD PASSED AN EX - PARTE ORDER AS NOBODY APPEARED ON BEHALF OF THE ASSESSEE BEFORE THE CIT(A), WHEREAS IT WAS THE BOUNDED DUTY OF THE ASSESSEE AS WELL AS THE DEPARTMENT TO APPEAR BEFORE THE LEARNED CIT(A). I N THIS CASE THE ASSESSEE HAS 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 OPPORTUNITY OF HEARING TO BOTH THE PARTIES. BE THAT AS IT MAY , CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE PRESENT CASE, WE ARE OF THE CONSIDERED VIEW THAT ENDS OF JUSTICE WOULD BE MET ONLY WHEN WE PROVIDE MORE OPPORTUNITY OF HEARING TO THE PARTIES FOR CONTESTING THE APPEAL ON MERITS. THEREFORE, KEEPING IN VIEW T HE ABOVE DISCUSSION, WE SET ASIDE THE EX - PARTE ORDER PASSED BY THE LEARNED CIT(A) AND RESTORE BACK THE MATTER TO THE FILE OF THE CIT(A) WITH A ITA NO. 454 2 /MUM/ 2017 M/S. CULTURE CO. INDIA P. LTD . 2 DIRECTION TO PROVIDE OPPORTUNITY OF HEARING TO BOTH THE PARTIES AND THEN DECIDE THE ISSUE AFRESH. 3 . IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 16 OCTOBER, 2018 . SD/ - SD/ - ( G. MANJUNATHA ) ( SANDEEP GOSAIN ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED: 16 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.