MARUTI INTERNATIONAL PICTURES PRIVATE LIMITED, MUMBAI V. INCOME TAX OFFICER WARD-11(1)(2), MUMBAI

ITA 4664/MUM/2017

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 9123 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-10-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 30-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N HEMALATHA
• Keywords: Opportunity of being heard

Judgement Text

- IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI , BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER ./ I.T.A. NO. 4664/MUM/2017 ( / ASSESSMENT YEAR: 2011 - 12 ) MARUTI INTERNATIONAL PICTURES PVT. LTD. 32, ROCK GARDEN, OBEROI COMPLEX, NEW LINK ROAD, ANDHERI (W), MUMBAI - 400 053 / VS. ITO, WARD 11(1)(2), MUMBAI ./ ./ PAN/GIR NO. AACCM 7884 R ( / APPELLANT ) : ( / RESPONDENT ) / APPELLANT BY : SHRI ANIL THAKKAR / RESPONDENT BY : MS. N. HEMALATHA / DATE OF HEARING : 10.10.2017 / DATE OF PRONOUNCEMENT : 12 .10.2017 / O R D E R PER SHAMIM YAHYA , A. M.: THIS IS AN APPEAL BY THE ASSESSEE DIRECTED AG AINST THE ORDER OF LEARNED CIT(A) - 4, MUMBAI DATED 15.03.2017, P ERTAINING TO THE ASSESSMENT YEAR 2011 - 12, WHEREIN THE LEARNED CIT - A HAS DISMISSED THE APPEAL FOR NON - P ROSECUTION. 2. UPON HEARING THE LD. DEPARTMENTAL REPRESENTATIVE AND P ERUS ING THE RECORDS , I FIND THAT IT IS INCUMBENT UPON THE LEARNED CIT - A TO PASS AN ORDER ON THE MERITS OF THE CASE AND NOT DISMISS THE APPEAL FOR NON - PROSECUTION. 3. FOR THIS PROPOSITIO N , I PLACE RE LIANCE UPON FOLLOWING CASE LAWS: 2 ITA NO. 4664/MUM/2017 (A.Y. 2011 - 12) MARUTI INTERNATIONAL PICTURES PVT. LTD. VS. ITO 1. CIT VS PREMKUMAR ARJUNDAS LUTHRA (HUF) (2017) 154 DTR (BOM)302 2. CIT VS S CHENNIAPPA MUDALIAR(1969)74 ITR 1(SC) 4. ACCORDINGLY , IN THE INTEREST OF JUSTICE , I REMIT THE ISSUE RAISED IN THE APPEAL TO THE FILE OF TH E LEARNED CIT - A. LEARNED CIT - A IS DIRECTED TO CONSIDER THE ISSUE AFRESH AND PASS AN ORDER ON THE MERITS OF THE CASE AFTER GIVING THE ASSESSEE PROPER OPPORTUNITY OF BEING HEARD. 5. THE L EARNED COUNSEL OF THE ASSESSEE HAS ALSO GIVEN UNDERTAKING THAT HE SHAL L APPEAR BEFORE THE LEARNED CIT - A SUO MOTTO WITHIN TWO MONTHS OF THIS ORDER TO CANVAS THE APPEAL. 6. IN THE RESULT , THIS APPEAL BY THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 12.10.2017 SD/ - (S HAMIM YAHYA ) / A CCOUNTANT MEMBER MUMBAI ; DATED : 12.10.2017 . . ./ ROSHANI , SR. PS / 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 ILE / BY ORDER, / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI