MULTILINE UNISALES P. LTD, MUMBAI V. ITO WD 6(3)(4), MUMBAI

ITA 5520/MUM/2011

• Counselvise Citation: 552019914 RSA 2011
• Duration Of Justice: 10 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-06-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 26-07-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K NAYAK
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIB UNAL MUMBAI BENCHES B, MUMBAI BEFORE SHRI R.S.SYAL, AM AND SHRI VIVEK VARMA, JM ITA NO.5520/MUM/2011 : ASST. YEAR 2007-2008 M/S.MULTILINE UNISALES PVT. LTD. B/14, AMBEKAR NAGAR G.D.AMBEKAR MARG, MUMBAI 400 012. PAN : AACCM6873G. THE INCOME TAX OFFICER WARD 6(3)(4) MUMBAI (APPELLANT) VS. (RESPONDENT) APPELLANT BY : --- NONE --- RESPONDENT BY : SHRI A.K.NAYAK DATE OF HEARING : 13.06.2012 DATE OF PRONOUNCEMENT : 15.06.2012 O R D E R PER R.S.SYAL, AM : THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE EX PARTE ORDER PASSED BY THE COMMISSIONER OF INCOME-TAX (APPEALS) ON 04.02.2011, IN RELATION TO THE ASSESSMENT YEAR 2007-2008. 2. WE HAVE HEARD THE LEARNED DEPARTMENTAL REPRESENT ATIVE AND CONSIDERED THE RELEVANT MATERIAL ON RECORD. THERE IS NO APPEAR ANCE FROM THE SIDE OF THE ASSESSEE DESPITE NOTICE. IT IS OBSERVED THAT THE LE ARNED CIT(A) HAS PASSED EX PARTE ORDER ON THE GROUND THAT SEVERAL OPPORTUNITIES WER E GRANTED TO THE ASSESSEE WHICH WERE NOT AVAILED. IT IS SEEN FROM TH E IMPUGNED ORDER THAT THERE IS NO DISCUSSION ON THE MERITS OF THE GROUNDS OR THE I SSUES RAISED BY THE ASSESSEE IN ITS APPEAL. AFTER RECORDING CERTAIN OPPORTUNITIES G RANTED BY THE LEARNED CIT(A) FOR ATTENDING THE APPEAL PROCEEDINGS, HE DISMISSED THE APPEAL BY SIMPLY AGREEING WITH THE ASSESSING OFFICER IN ONE STROKE W ITHOUT DISCUSSING THE MERITS. IN OUR CONSIDERED OPINION THE COURSE OF ACTION FOLL OWED BY THE LEARNED CIT(A) IN PASSING A NON-SPEAKING ORDER DISMISSING THE ASSE SSEES APPEAL, IS NOT IN ORDER. THE FIRST GROUND RAISED BY THE ASSESSEE BEFO RE US IS AGAINST VIOLATION OF PRINCIPLES OF NATURAL JUSTICE. IN OUR CONSIDERED OP INION THE ENDS OF JUSTICE WILL ITA NO.5520/MUM/2011 M/S.MULTILINE UNISALES PRIVATE LIMITED. 2 MEET ADEQUATELY IF THE IMPUGNED ORDER IS SET ASIDE AND THE MATTER IS RESTORED TO THE FILE OF LEARNED CIT(A). WE ORDER ACCORDINGLY AN D DIRECT HIM TO DECIDE THE APPEAL AFRESH AS PER LAW AFTER ALLOWING A REASONABL E OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATI STICAL PURPOSES. ORDER PRONOUNCED ON THIS 15 TH DAY OF JUNE, 2012. SD/- SD/- (VIVEK VARMA) (R.S.SYAL) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI : 15 TH JUNE, 2012. DEVDAS* COPY TO : 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT CONCERNED 4. THE CIT(A) - XII, MUMBAI. 5. THE DR/ITAT, MUMBAI. 6. GUARD FILE. TRUE COPY. BY ORDER ASSISTANT REGISTRAR, ITAT, MUMBAI.