REED INFOMEDIA INDIA P.LTD, MUMBAI V. ASST CIT CIR 7(2), MUMBAI

ITA 701/MUM/2015

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 2984 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 7 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-09-2016
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: D
• Assessment Year: 2009-2010
• Appeal Filed On: 02-02-2015
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH , MUMBAI BEFORE SRI MAHAVIR SINGH, J M AND SRI RAJESH KUMAR , AM ITA NO . 7 01 /MUM/201 5 (A.Y.:2009 - 10) M/S. REE D INFOMEDIA INDIA PVT. LTD., A WING, RUBY HOUSE, JK SAWANT MARG, DADAR (W), MUMBAI 400 028 PAN:AADC R2986G VS. THE ASST. COMMISSIONER OF INCOME - TAX, CIRCLE 7(2), MUMBAI APPELLANT .. RESPONDENT APPELLANT BY .. SHRI PRASAD RAJESH KOTHARE, MANAGER - TAXATION REVENUE BY .. MS. SURABHI SHARMA, DR DATE OF HEARING .. 14 - 09 - 2016 DATE OF PRONOUNCEMENT .. 14 - 09 - 2016 O R D E R PER MAHAVIR SINGH , JM : THIS APPEAL BY THE ASSESSEE IS ARISING OUT OF THE ORDER OF THE CIT (APPEALS) - 13, MUMBAI IN APPEAL NO.CIT (A) - 13/IT - 121/11 - 12 DATED 13 - 11 - 2014. ASSESSMENT S WAS FRAMED BY THE ACIT, CIRCLE - 7(2), MUMBAI U/S 1 43(3) OF THE INCOME TAX ACT, 1961 (HEREAFTER THE ACT) FOR ASSESSMENT YEAR 2009 - 10 . 2. AT THE OUTSET, IT IS NOTICED THAT THE ASSESSEE HAS RAISED THE ISSUE THAT THE CIT (A) HAS NOT ALLOWED ADEQUATE OPPORTUNITY OF BEING HEARD AND THE APPEAL WAS DECIDED E X - PARTE. FOR THIS, THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS NO.1 AND 1.1: 1. THAT ON FACTS AND IN LAW, THE ORDER PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS ) ( HEREINAFTER REFERRED TO AS CIT(A)IS BAD IN LAW AND VOID AB INITIO. 2. THAT ON FACT S AND IN LAW THE CIT (A) ERRED IN DECIDING THE APPEAL EX - PARTE WITHOUT PROVIDING THE APPELLANT ADEQUATE OPPORTUNITY TO MAKE REPRESENTATIONS BEFORE IT. 3. WE HAVE HEARD THE LEARNED CIT DR AND NOTICED THAT THE CIT (A) HAS DECIDED THE APPEAL EX - PARTE WITHOU T HEARING THE ASSESSEE. WE FIND FROM THE FIRST PARA OF THE CIT (A)S ORDER THAT THE APPEAL WAS FIXED ACTUALLY ON ONE OCCASION I.E. ON 23 - 05 - 2013 VIDE NOTICE DATED 13 - 05 - 2013 BY THE CIT (A) AND DECIDED THE ITA NO. 7 01 /MUM/20 1 5 2 APPEAL IN ABSENCE OF THE ASSESSEE. WE ARE NOT SURE WHETHER THE NOTICE WAS SERVED ON THE ASSESSEE OR NOT BEFORE THE FIXED DATE OF APPEAL. IT MEANS THAT ADEQUATE OPPORTUNITY WAS NOT ALLOWED TO THE ASSESSEE AND HENCE, WE SET ASIDE THE ORDER OF THE CIT (A) AND RESTORE THE MATTER BACK TO HIS FILE FOR RE - DECIDIN G THE ISSUE AFTER ALLOWING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 14 - 09 - 2016 . BY ORDER, ASSISTANT REGISTRAR ITAT, MUM BAI SD/ - (RAJESH KUMAR ) ACCONTANT MEMBER MUMBAI, DATED: 14 - 09 - 2016 LAKSHMIKANTA DEKA/SR.PS SD/ - ( MAHAVIR SINGH ) JUDICIAL MEMBER COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT (A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY// ITA NO. 7 01 /MUM/20 1 5 3 SR.NO. PARTICULARS DATE INITIALS MEMBER CONCERNED 1 DICTATION GIVEN ON 14/09/16 LK DEKA JM 2 DRAFT PLACED BEFORE AUTHOR 16/09/16 3 DRAFT PROPOSED/PLACED BEFORE THE SECOND MEMBER 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 5 APPROVED DRAFT COMES TO THE SR.PS 6 KEPT FOR PRONOUNCEMENT ON 7 FILE SENT TO THE BENCH CLERK 8 DATE ON WHICH FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER