ETISALAT DB TELECOM P.LTD, MUMBAI V. ITO (TDS WD 3(3), MUMBAI

ITA 6814/MUM/2014

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 0468 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 8 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-08-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2009-2010
• Appeal Filed On: 10-11-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V JUSTIN
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL 'E' BENCH, MUMBAI BEFORE SHRI P K BANSAL, VICE PRESIDENT AND SHRI PAWAN SINGH, JUDICIAL MEMBER ITA NOS.6813 & 6814/MUM/2014 (ASSESSMENT YEARS: 2008-09 & 2009-10) M/S. ETISALAT DB TELECOM PVT. LTD VS. INCOME TAX OFFICER (TDS) OFFICE OF THE LIQUIDATOR HIGH COURT, MUMBAI BANK OF INDIA BUILDING, 5TH FLOOR MGROAD, FORT, MUMBAI 400023 WARD 3(3), MUMBAI PAN AAKCS0136Q APPELLANT RESPONDENT APPELLANT BY: NONE RESPONDENT BY: SHRI V. JUSTIN DATE OF HEARING: 01.08.2017 DATE OF PRONOUNCEMENT: 01.08.2017 O R D E R PER P.K. BANSAL, VICE PRESIDENT THIS APPEALS ARE FILED BY THE REVENUE AGAINST THE O RDERS OF THE CIT(A)- 14, MUMBAI DATED 13.08.2014 FOR ASSESSMENT YEARS 20 08-09 AND 2009-10. 2. SINCE BOTH THESES APPEALS FILED BY THE ASSESSEE INV OLVE COMMON ISSUE THEREFORE BOTH THESE APPEALS ARE DISPOSED OFF BY THIS COMMON ORDER. 3. NONE APPEARED ON BEHALF OF THE ASSESSEE. WE, THEREF ORE, DECIDED TO DISPOSE OFF THE APPEALS OF THE ASSESSEE AFTER HEARI NG THE LEARNED D.R. AND GOING THROUGH ORDERS OF THE TAX AUTHORITIES BELOW. WE NOTED THAT THE CIT(A) HAS DISPOSED OFF THE APPEALS OF THE ASSESSEE EX-PAR TE. THE CIT(A), WHILE DISPOSING OF THE APPEALS, MENTIONED THAT NOTICE WAS SENT TO THE ASSESSEE BUT THE SAME RETURNED UNSERVED. SUBSEQUENTLY NOTICE DATED 14.08.2014 WAS SERVED BY THE INSPECTOR FIXING THE HEARING ON 1 4.08.2014. ISSUING NOTICE ON 14.08.2014 FIXING THE HEARING ON 14.08.20 14, IN OUR OPINION IS NOT A VALID NOTICE. A NOTICE ISSUED TO THE ASSESSEE MUST GIVE REASONABLE TIME TO THE ASSESSEE TO APPEAR. THE FACTS REMAIN TH AT THE ASSESSEE WAS ITA NOS. 6813 & 2614/MUM/2016 M/S. ETISALAT DB TELECOM PVT. LTD 2 NEVER HEARD. SIMILAR ARE THE FACTS IN BOTH THE APPE ALS. WE, THEREFORE, IN THE INTEREST OF NATURAL JUSTICE AND FAIR PLAY TO BOTH T HE PARTIES SET ASIDE THE ORDER OF THE CIT(A) AND RESTORE THESE APPEALS TO TH E FILE OF THE CIT(A) WITH THE DIRECTION THAT THAT CIT(A) SHALL RE-ADJUDICATE THE APPEALS AFTER GIVING PROPER AND SUFFICIENT OPPORTUNITY TO THE ASSESSEE. 4. IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE AR E ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 1 ST AUGUST, 2017. SD/ - SD/ - (PAWAN SINGH) (P.K. BANSAL) JUDICIAL MEMBER VICE PRESIDENT MUMBAI, DATED: 1 ST AUGUST, 2017 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) -14, MUMBAI 4. THE CIT (TDS), MUMBAI 5. THE DR, E BENCH, ITAT, MUMBAI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI N.P.