CREATIVE EYE LIMITED , MUMBAI V. ACIT 11(1), MUMBAI

ITA 4547/MUM/2017

• Counselvise Citation: [2018] 112 COUNSELVISE.COM (IT) 5547 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 4 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-11-2018
• 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
• Keywords: Set aside

Judgement Text

IN THE INC OME TAX APPELLATE TRIBUNAL C BENCH, MUMBAI BEFORE HONBLE SHRI SANDEEP GOSIAN, JM & HONBLE SHRI G. MANJUNATHA, AM ./ I.T.A. NO . 4547 /MUM/2017 , ( / ASSESSMENT YEAR: 2011 - 12 ) CREATIVE EYE LTD. 12 - A, KALASH PLAZA, OPP - LAXMI INDL ESTATE, NEW LINK ROAD, ANDHERI (W), MUMBAI - 400053 / VS. ACIT 11(1) ROOM NO. 560, AAYAKAR BHAVAN , M. K. ROAD, MUMBAI - 400 020 ./ ./ PAN/GIR NO. A A ACC2700Q ( / APPELLANT ) : ( / RESPONDENT ) / APPELLANT BY : SHRI S. L. JAIN, AR / RESPONDENTBY : SH. ABI RAMA KARTIKIYEN , DR / DATE OF HEARING : 16 /10 /201 8 / DATE OF PRONOUNCEMENT : 05/11/2018 / O R D E R PER SANDEEP GOSAIN, J UDICIAL MEMBER : THIS APPEAL FILED BY ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE CIT(A) - 4, MUMBAI DATED 17 .03.20 17 AND IT RELATES TO A.Y. 2011 - 12. 2 I.T.A. NO. 4547 /MUM/201 7 CREATIVE EYE LTD. 2. AT THE OUTSET OF HEARING , WE NOTICE THAT ASSESSEE HAS RAISED DIFFERENT GROUNDS THEREBY CHALLENGING THE ORDER OF AO. HOWEVER, ON PERUSAL OF THE RECORD, WE FIND THAT THE CIT(A) HAD PASSED AN EX - PARTE ORDER AS NOBODY APPEARED ON BEHALF OF THE ASSESSEE AS WELL AS THE DEPARTMENT BEFOR E THE CIT(A). I T WAS THE BOUNDED DUTY OF THE PARTIES I.E ASSESSEE AS WELL AS THE DEPARTMENT TO APPEAR BEFORE T HE LD. CIT(A). SINCE, THIS WAS THE ASSESSEES APPEAL, THEREFORE IT WAS ALL THE MORE IMPORTANT FOR THE ASSESSEE TO APPEAR BEFORE LD. CIT(A). HOWEVE R, THE ASSESSEE HAS NOT ACTED WITH DUE DILIGENCE. NEVERTHELESS, THE PRINCIPLES OF NA TURAL JUSTICE DEMANDS THAT THE LI S BETWEEN THE PARTIES SHOULD BE DECIDED ON MERIT S AFTER PROVIDING DUE OPPORTUNITY OF HEARING TO BOTH THE PARTIES. BE THAT AS IT MAY, CONSI DERING 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 THE ABOV E 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 DIRECTION TO PROVIDE 3 I.T.A. NO. 4547 /MUM/201 7 CREATIVE EYE LTD. OPPORTUNITY OF HEARING TO BOTH THE PARTIES AND THEN DECIDE THE ISSUE AFRESH. THE COST OF RS. 2,000/ - IS ALSO IMPOSED UPON THE ASSESSEE TO BE PAID IN THE ACCOUNT OF PRIME MINISTERS RELIEF FUND WITHIN 30 DAYS FROM THE DATE OF RECEIPT OF THIS ORDER. 3 . IN THE NET RESULT, THE APPEAL FILED BY THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. . ORDER P RONOUNCED IN THE OPEN COURT ON 5 TH NOV . 2018 SD/ - SD/ - (G. MANJUNATHA ) (SANDEEP GOSAIN) / ACCOUNTANT MEMBER / JUDICIAL MEMBER MUMBAI ; DATED : 05 . 1 1 .201 8 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