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

ITA 4543/MUM/2017

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 8941 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-10-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 21-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HEMALATHA
• Assessee Lawyers: RAJIV WAGALY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ' SMC ' BENCH, MUMBAI BEFORE SHRI R.C. SHARMA, ACCOUNTANT MEMBER ITA NO. 4543 /MUM/ 2017 (ASSESSMENT YEAR: 2012 - 13 ) M/S. CULTURE COMPANY INDIA VS. ADDL. CIT, RANGE 11(1) P VT . LTD. PLOT NO. 50, CHUIM VILLAGE CHUIM VILLAGE LANE KHAR (W), MUMBAI 400052 ROOM NO. 467, 4TH FLOOR AAYAKAR BHAVAN, M.K. ROAD MUMBAI 400020 PAN AAACC9559P APPELLANT RESPONDENT APPELLANT BY: SHRI RAJIV WAGALY RESPONDENT BY: SMT. HEMALATHA DATE OF HEARING: 24 .10.2017 DATE OF PRONOUNCEMENT: 26 . 10.2017 O R D E R PER R.C. SHARMA, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE EX - PARTE ORDER OF THE CIT(A) FOR A.Y. 2012 - 13 . 2. IT HAS BEEN ARGUED BY THE LEARNED A.R. THAT THE CIT(A) HAS GIVEN ONLY ONE OPPORTUNITY AND THEREAFTER DISMISSED THE APPEAL WITHOUT GOING INTO THE MERITS OF THE CASE. HE PLACED ON RECORD THE DECISION OF THE HON'BLE BOMBAY HIGH COURT IN THE CASE OF PREMKUMAR ARJUNDAS LUTHRA DATED 25 TH APRIL, 2016 (297 ITR 614) IN SUPPORT OF THE PROPOSITION THAT LA W DOES NOT EMPOWER THE CIT(A) TO DISMISS AN APPEAL FOR NON PROSECUTION. 3. I HAVE CONSIDERED THE RIVAL SUBMISSIONS AND FOUND THAT AFTER GIVING ONLY ONE OPPORTUNITY THE CIT(A) HAS DISMISSED THE APPEAL. HE HAS ALSO NOT DISCUSSED THE ISSUE ON MERITS WHEREAS, A S PER PROVISIONS O F SUB - SECTION (6) OF SECTION 250 THE ORDER OF THE CIT(A) SHOULD BE IN WRITING AND SHALL STATE THE POINTS FOR DETERMINATION , THE DECISION THEREON AND THE REASONS FOR THE DECISION. ITA 4543 /MUM/2017 M/S. CULTURE COMPANY INDIA PVT. LTD. 2 4. IN VIEW OF THE ABOVE DISCUSSION I SET ASIDE THE ORDER OF THE CIT(A) AND RESTORE THE MATTER BACK TO FILE OF THE CIT(A) FOR DECIDING AFRESH ON MERITS AFTER GIVING OPPORTUNITY OF HEARING TO THE ASSESSEE. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES ORDER PRONOUNCED IN THE OPEN COURT ON 26 TH OCTOBER, 2017 . S D/ - ( R.C. SHARMA ) ACCOUNTANT MEMBER MUMBAI, DATED: 26 TH OCTOBER, 2017 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) - 4 , MUMBAI 4. THE PR. CIT - 16 , MUMBAI 5. THE DR, SMC BENCH, ITAT, MUMBAI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI N.P.