WEST COAST INDUSTRIES (EXPORTS P.LTD), MUMBAI V. DCIT 7(3), MUMBAI

ITA 9005/MUM/2010

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 8467 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 10 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-11-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 06-11-2012
• Assessment Year: 2005-2006
• Appeal Filed On: 24-12-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMARD EEP
• Assessee Lawyers: N S PORWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH G , MUMBAI BEFORE SHRI H. L. KARWA, PRESIDENT AND SHRI RAJENDRA SINGH, ACCOUNTANT MEMBER ITA NO. 9005/MUM/2010 ASSESSMENT YEAR : 2005-06 M/S. WEST COAST INDUSTRIES (EXPORTS PVT. LTD.) 331, KEWAL INDL. ESTATE, SENAPATI BAPAT MARG, LOWER PAREL, MUMBAI-400 013 PAN NO: AAACW 0023 A VS. D.C.I.T., 7(3), AAYAKAR BHAVAN, MUMBAI-400 020 (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI N. S. PORWAL RESPONDENT BY : SHRI AMAR DEEP DATE OF HEARING : 06.11.2012 DATE OF PRONOUNCEMENT : 06.11.2012 O R D E R PER RAJENDRA SINGH, AM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER D ATED 26.7.2010 OF CIT(A) FOR THE ASSESSMENT YEAR 2005-06. T HE ASSESSEE IN THIS APPEAL HAS CHALLENGED THE ORDER OF CIT(A) ON THE GROUND OF LACK OF ADEQUATE OPPORTUNITY PROVIDED TO THE ASSESSEE IN ADD ITION TO RAISING DISPUTE ON THE MERIT OF ADDITION OF RS.63,82,219/- ON ACCOUNT OF DISALLOWANCE OF PAYMENT MADE TO AEPC. 2. WE FIRST TAKE UP DISPUTE RELATING TO LACK OF ADEQ UATE OPPORTUNITY PROVIDED BY CIT(A). CIT(A) OBSERVED THAT SEVERAL OPPO RTUNITIES WERE ITA NO.9005/M/2010 A.Y. 2005-06 2 PROVIDED TO THE ASSESSEE DURING THE PERIOD 26.5.2010 T O 26.7.2010 BUT EITHER ASSESSEE HAD SOUGHT ADJOURNMENT OR NO ONE HAD APP EARED ON THE DATE OF HEARING. CIT(A) ACCORDINGLY HAD DECIDED T HE APPEAL EXPARTE WHICH HAS BEEN CHALLENGED BY THE ASSESSEE. 3. WE HAVE HEARD BOTH THE PARTIES IN THE MATTER. THE LD. AR FOR THE ASSESSEE SUBMITTED THAT ON THE LAST DATE OF HEARING ON 2 6.10.2010 THE ASSESSEE HAD SOUGHT ADJOURNMENT VIDE LETTER DATED 26.7.2 010 ON THE GROUND THAT THERE WAS DEATH IN THE FAMILY OF THE AUT HORIZED REPRESENTATIVE. CIT(A) HOWEVER DISPOSED OFF THE APPE AL ON THE SAME DATE. IN VIEW OF THIS POSITION WE AGREE WITH THE SUBMI SSION OF THE LD. AR THAT ADEQUATE OPPORTUNITY HAD NOT BEEN PROVIDED BY CIT(A). WE, THEREFORE, SET ASIDE THE ORDER OF CIT(A) AND RESTORE THE MATTER BACK TO HIM FOR PASSING A FRESH ORDER AFTER ALLOWING PROPER OP PORTUNITY OF HEARING TO THE ASSESSEE. SINCE ORDER HAS BEEN SET ASIDE ON THE GROUND OF LACK OF ADEQUATE OPPORTUNITY IT IS NOT NECESSARY FOR US TO GO INTO MERIT OF ADDITION WHICH WILL BE ADJUDICATED AFRESH BY CIT(A) AFTER HEARING THE ASSESSEE. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR ST ATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 6.11.2012. SD/- SD/- (H.L. KARWA ) PRESIDENT (RAJENDRA SINGH) ACCOUNTANT MEMBER MUMBAI, DATED: 6.11.2012. JV. ITA NO.9005/M/2010 A.Y. 2005-06 3 COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT(A) CONCERNED, MUMBAI THE DR BENCH TRUE COPY BY ORDER DY/ASSTT. REGISTRAR, ITAT, MUMBAI.