DRISHTI ADVERTISING P. LTD, MUMBAI V. ITO 5(1)(3), MUMBAI

ITA 5100/MUM/2010

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 59698 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 7 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-01-2012
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: D
• Next Hearing Date: 24-01-2012
• Assessment Year: 2006-2007
• Appeal Filed On: 18-06-2010
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: PARTHASARTHY NAIK
• Assessee Lawyers: VIJAY C KOTHARI
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, D, MUMBAI BEFORE SHRI D.K.AGARWAL (JM) AND SHRI T.R.SOOD(AM) ITA NO.5100/MUM/2010 (ASSESSMENT YEAR:2006-07) DRISHTI ADVERTISING PVT.LTD., TOP FLOOR, MEHTA MAHAL, 15, MATHEW ROAD, OPERA HOUSE, MUMBAI-400004. PAN:AAACD2062J THE INCOME TAX OFFICER 5(1)(3) AAYAKAR BHAVAN, M K ROAD, MUMBAI-400020 APPELLANT V/S RESPONDENT DATE OF HEARING : 24.1.2012 DATE OF PRONOUNCEMENT : 24.1.2012 APPELLANT BY : SHRI VIJAY C.KOTHAR I RESPONDENT BY : SHRI PARTHASARTHY NAI K O R D E R PER D.K.AGARWAL (JM) THIS APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 12.4.2010 PASSED BY THE L D. CIT(A) FOR THE ASSESSMENT YEAR 2006-07. 2. BRIEFLY STATED FACTS OF THE CASE ARE THAT THE ASSESSEE IS ENGAGED IN THE BUSINESS OF LEASING OF THE PREMISES, FILED RETURN DECLARING TOTAL INCOME O F RS.2,36,252/-. HOWEVER, AFTER MAKING VARIOUS DISALLOWANCES, THE ASSESSMENT WAS COMPLETED AT AN ITA NO.5100/MUM/2010 (ASSESSMENT YEAR:2006-07) 2 INCOME OF RS.10,45,110/- VIDE ORDER DATED 5.12.2008 PASSED U/S 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT). ON APPEAL, THE LD. CIT(A) PROVIDED VARIOUS OPPORTUNITIES TO THE ASSESSEE. IN THE ABSE NCE OF ANY COMPLIANCE, THE LD. CIT(A) WHILE DECIDING TH E APPEAL ON MERITS DISMISSED THE ASSESSEES APPEAL EX - PARTE. 3. BEING AGGRIEVED BY THE ORDER OF THE LD. CIT(A), THE ASSESSEE IS IN APPEAL BEFORE US. 4. GROUND NOS.1 AND 2 ARE AGAINST THE EX-PARTE ORDER PASSED BY THE LD. CIT(A) WITHOUT PROVIDING SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESS EE. 5. AT THE TIME OF HEARING, THE LD. COUNSEL FOR THE ASSESSEE SUBMITS THAT THE LAST NOTICE DATED 24.3.2010 FIXING THE DATE OF HEARING ON 9.4.2010 WA S SERVED ON THE ASSESSEE IN THE EVENING OF 8.4.2010 , HENCE THE ASSESSEE COULD NOT FORWARD THE SAID NOTIC E OF DATE OF HEARING TO HIS AUTHORISED REPRESENTATIVE TO REPRESENT HIS CASE BEFORE THE LD.CIT(A), THEREFORE, SUFFICIENT OPPORTUNITY OF BEING HEARD WAS NOT PROVI DED TO THE ASSESSEE AND THEREFORE, IN THE INTERESTS OF ITA NO.5100/MUM/2010 (ASSESSMENT YEAR:2006-07) 3 JUSTICE THE APPEAL MAY BE RESTORED TO THE FILE OF T HE LD. CIT(A) WHICH WAS NOT OBJECTED TO BY THE LD. DR. 6. WE HAVE CAREFULLY CONSIDERED THE SUBMISSIONS OF THE RIVAL PARTIES AND PERUSED THE MATERIAL AVAILABL E ON RECORD. WE FIND THAT NO DOUBT THAT THE LD. CIT(A) HAS PROVIDED VARIOUS OPPORTUNITIES OF BEING HEARD TO TH E ASSESSEE. HOWEVER, ON THE LAST DATE OF HEARING THE ASSESSEE COULD NOT REPRESENT ITS CASE ON THE GROUN D THAT THE NOTICE FIXING THE CASE ON 9.4.2010 WAS RECEIVED BY THE ASSESSEE ON 8.4.2010. IN THE ABSEN CE OF ANY CONTRARY MATERIAL PLACED ON RECORD BY THE REVENUE AND IN THE INTERESTS OF JUSTICE, WE CONSIDE R IT FAIR AND REASONABLE THAT THE MATTER SHOULD GO BACK TO THE FILE OF THE LD. CIT(A) AND ACCORDINGLY, WE SET ASIDE THE ORDER PASSED BY THE LD. CIT(A) TO HIS FILE TO D ECIDE ALL THE GROUNDS TAKEN BY THE ASSESSEE AFRESH AND ACCORDING TO LAW AFTER PROVIDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE GROUNDS TAKEN BY THE ASSESSEE ARE, THEREFORE, PARTL Y ALLOWED FOR STATISTICAL PURPOSES. ITA NO.5100/MUM/2010 (ASSESSMENT YEAR:2006-07) 4 7. IN THE RESULT, THE ASSESSEES APPEAL STANDS PART LY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 24TH JAN.,201 2. SD S D (T.R.SOOD) (D.K.AGARW AL) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI,24TH JANUARY, 2012 SRL: COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT CONCERNED 4. CIT(A) CONCERNED 5. DR CONCERNED BENCH 6. GUARD FILE. BY ORDER TRUE COPY ASSTT. REGISTRAR, ITAT, MUMBAI