M/S YASH RAJ FILMS PVT LTD , Mumbai V. ASST. CIT CIRCLE(1(, Mumbai

ITA 4650/MUM/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3271 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 11 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-06-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2010-2011
• Appeal Filed On: 09-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T S KHALSA
• Assessee Lawyers: GUNAL BANSAL
• Section: 143(3); 2

Judgement Text

G IN THE INCOME TAX APPELLATE TRIBUNAL G BENCH, MUMBAI , . , BEFORE S H RI MAHAVIR SINGH, VP AND S H RI M. BALAGANESH, AM ./ ITA NO. 4650/MUM/2019 ( / ASSESSMENT YEAR 2010 - 11 ) M/S YASH RAJ FILMS PVT. LTD. 5, SHAH INDUSTRIAL ESTATE, OFF, VEERA DESAI ROAD, ANDHERI W, MUMBAI - 400 053 / VS. THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE - 11(1) AAYAKAR BHAVAN, NEW MARINE LINES, M.K. ROAD, MUMBAI - 400 020 ( / APPELLANT) ( / RESPONDENT) . / PAN NO. AAACY1176E / APPELLANT BY : SHRI GUNAL BANSA L, AR / RESPONDENT BY : SHRI T.S. KHALSA, DR / DATE OF HEARING : 10.06.2021 / DATE OF PRONOUNCEMENT : 15 .06.2021 / O R D E R . , / PER M. BALAGANESH , AM : THIS AP PEAL OF ASSESSEE IS ARISING OUT OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)] - 58 , THANE [IN SHORT CIT(A)], DATED 30.04.2019 . THE ASSESSMENT WAS FRAMED BY THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE - 11(1), MUMBAI (IN SHORT ITO / AO) FOR THE A.Y. 2010 - 11 VIDE ORDER DATED 29.05.2014 UNDER SECTION PAGE | 2 ITA NO. 4650/MUM/2019 M/S YASH RAJ FILMS PVT. LTD.; AY 10 - 11 143(3) READ WITH SECTION 144C(4) OF THE INCOME - TAX ACT, 1961 (HEREINAFTER THE ACT). 2 . THOUGH THE ASSESSEE HAS RAISED SEVERAL GROUNDS OF APPEAL CONTESTING VARIOUS DISALLOWANCE/ ADDITIONS MADE BY THE LEARNED ASSESSING OFFICER AND SUSTAINED BY THE LEARNED CIT(A), WE FIND THAT THE ASSESSEE HAS RAISED A PRIMARY GROUND THAT THE LEARNED CIT(A) HAS PASSED AN EX - PARTE ORDER WITHOUT GRANTING SUFFICIENT OPPORTUNITY TO THE ASSESSEE AND ON PERUSAL OF THE ORDER OF THE LE ARNED CIT(A), WE FIND THAT FAIR OPPORTUNITIES WERE INDEED GIVEN TO THE ASSESSEE FOR REPRESENTATION WHICH WERE NOT COMPLIED WITH BY THE ASSESSEE. THE LEARNED AR BEFORE US PRAYED FOR ONE FINAL OPPORTUNITY TO BE GIVEN BEFORE THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS). THE LEARNED AR ALSO ASSURED THAT HE WILL NOT TAKE ANY ADJOURNMENT BEFORE THE LEARNED CIT(A) AND WOULD CO - OPERATE IN THE EARLY DISPOSAL OF THE APPEAL BEFORE THE LEARNED CIT(A). WE FIND THAT SINCE , EX - PARTE ORDER HAS BEEN PASSED BY THE LEARNE D CIT(A), THIS IS A FIT CASE FOR REMANDING THE APPEAL BEFORE THE LEARNED CIT(A) TO GIVE MORE EFFECTIVE OPPORTUNITY TO THE ASSESSEE AND THE ASSESSEE IS ALSO DIRECTED TO COOPERATE WITH THE EXPEDITIOUS DISPOSAL OF THE APPEAL BY THE LEARNED CIT(A) BY NOT SEEKI NG ANY ADJOURNMENT EXCEPT DUE TO EXCEPTIONAL OR UNAVOIDABLE CIRCUMSTANCES. IN VIEW OF THIS DECISION, THE VARIOUS GROUNDS RAISED BY THE ASSESSEE ON MERITS ARE LEFT OPEN AND ARE REMANDED BACK TO THE FILE OF LEARNED CIT(A) FOR DENOVO ADJUDICATION. PAGE | 3 ITA NO. 4650/MUM/2019 M/S YASH RAJ FILMS PVT. LTD.; AY 10 - 11 3 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 15 . 0 6.2021. SD/ - SD/ - ( /MAHAVIR SINGH) ( . / M. BALAGANESH ) ( / VICE PRESIDENT) ( / ACCOUNTANT MEMBER) , / MUMBAI, DATED: 15 . 06.2021 , . / SUDIP SARKAR, SR.PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) 4. / CIT 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE. / BY ORDER, //TRUE COPY . / SR. PRIVATE SECRETARY , / ITAT, MUMBAI