ELDER HEALTH CARE LTD, MUMBAI V. ACIT CEN CIR 34, MUMBAI

ITA 7681/MUM/2016

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 9827 (ITAT-MUMBAI)
• Duration Of Justice: 7 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-08-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 30-12-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N HEMALATHA
• Keywords: Opportunity of being heard; Reasonable cause

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN (AM) I.T.A. NO. 7681 /MUM/ 2 016 (ASSESSMENT YEAR 20 11 - 12 ) M/S. ELDER HEALTH CARE LTD. ELDER HOUSE, C - 9 DALIA INDUSTRIAL ESTATE OFF NEW LINK ROAD ANDHERI WEST MUMBAI - 400 053. VS. DCIT CC - 34 MUMBAI. ( APPELLANT ) ( RESPONDENT ) PAN NO . AAACE0869Q ASSESSEE BY NONE DEPARTMENT BY MS. N. HEMALATHA DATE OF HEARING 2 3 . 8 . 201 7 DATE OF PRONOUNCEMENT 23 . 8 . 201 7 O R D E R THE APPEAL FILED BY THE ASSESSEE IS DIRECTED AGA INST THE ORDER DATED 29.9.2016 PASSED BY THE LEARNED CIT(A) - 54, MUMBAI AND IT RELATES TO A.Y. 2011 - 12. THE ASSESSEE MOVED AN APPLICATION SEEKING ADJOURNMENT. HOWEVER, I NOTICED THAT THE LEARNED CIT(A) HAS PASSED AN EX - PARTE ORDER , SINCE ASSESSEE DID NOT A PPEAR BEFORE HIM DESPITE THE FACT THAT THE LEARNED CIT(A) HAS ISSUED NOTICES ON VARIOUS DATES. LEARNED AR SUBMITTED THAT THE ASSESSEE COULD NOT APPEAR BEFORE THE LEARNED CIT(A) FOR THE REASONS BEYOND CONTROL OF THE ASSESSEE. HOWEVER, I NOTICED THAT THE ASS ESSEE COULD NOT FURNISH ANY SPECIFIC REASON FOR NOT APPEARING BEFORE THE LEARNED CIT(A). 2. SINCE, THE LEARNED CIT(A) HAS PASSED AN EX - PARTE ORDER, I AM OF THE VIEW THAT THE ASSESSEE SHOULD BE PROVIDED AN OPPORTUNITY TO REPRESENT HIS CASE PROPERLY BEFO RE THE LEARNED CIT(A). HENCE I REJECT THE ADJOURNMENT REQUEST OF THE ASSESSEE. I AM OF THE VIEW THAT AFFORDING A FRESH OPPORTUNITY TO THE ASSESSEE TO PRESENT ITS CASE BEFORE LD CIT(A) WOULD PROMOTE THE CAUSE OF JUSTICE. HOWEVER, SINCE THE ASSESSEE HAS FAI LED TO APPEAR BEFORE THE LEARNED M/S. ELDER HEALTH CARE L TD. 2 CIT(A) WITHOUT REASONABLE CAUSE, I AM OF THE VIEW THAT THE ASSESSEE SHO ULD BE SUBJECTED TO PAY A COST F OR IT S FAILURE. ACCORDINGLY, I IMPOSE A COST OF ` 5000/ - UPON THE ASSESSEE AND DIRECT THE ASSESSEE TO PAY THE SAME TO T HE CREDIT OF INCOME TAX DEPARTMENT AS OTHER FEES WITHIN TEN DAYS FROM THE DATE OF RECEIPT OF THIS ORDER . SUBJECT TO THE PAYMENT OF THE ABOVE SAID COST, I RESTORE ALL THE ISSUES TO THE FILE OF THE LEARNED CIT(A) FOR ADJUDICATING THEM AFRESH, AFTER AFFORDI NG OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. I ALSO DIRECT THE ASSESSEE TO COOPERATE WITH THE LEARNED CIT(A) FOR EXPEDITIOUS DISPOSAL OF THE APPEAL. 3. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER HAS BE EN PRONOUNCED IN THE COURT ON 2 3 . 8 . 201 7. SD/ - (B.R.BASKARAN) ACCOUNTANT MEMBER MUMBAI ; DATED : 2 3 / 8 / 20 1 7 COPY OF THE ORDER FO RWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. BY ORDER, //TRUE COPY// ( DY./ASSTT. REGISTRAR) PS ITAT, MUMBAI