K SERA SERA BOX OFFICE PRIVATE LIMITED ,MUMBAI V. DCIT CENTRAL CIRCLE -7(4), MUMBAI

ITA 5643/MUM/2024

AI Insights

K Sera Box Office Private Limited filed seven appeals against the orders of the Commissioner of Income Tax (Appeals) - 49, Mumbai, which had dismissed their appeals against the Assessment Orders for the Assessment Years 2014-15 to 2020-21. The appeals were heard together due to identical facts and circumstances. The assessee argued that they were proceeded against ex-parte and did not have the opportunity to present their case, while the Departmental Representative highlighted the assessee's non-compliance during both the assessment and appellate proceedings. The Tribunal decided to grant another opportunity to the assessee to present their case, emphasizing the need for justice and fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 37479 (ITAT-MUMBAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-02-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2019-2020
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ASSESSEE
• Keywords: Set aside
• Section: 143(3); 250

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER 1. ITA No. 5642/MUM/2024(A.Y: 2020-2021) 2. ITA No. 5643/MUM/2024(A.Y: 2019-2020) 3. ITA No. 5641/MUM/2024(A.Y: 2018-2019) 4. ITA No. 5640/MUM/2024(A.Y: 2017-2018) 5. ITA No. 5639/MUM/2024(A.Y: 2016-2017) 6. ITA No. 5638/MUM/2024(A.Y: 2015-2016) 7. ITA No. 5637/MUM/2024(A.Y: 2014-2015) K Sera Box Office Private Limited Unit No. 101, A & 102 Morya Landmark-II, Plot No. B-17, New Link Road, Andheri West Mumbai – 400 053 [PAN:AADCK6829P] …………. Appellant The Deputy Commissioner of Income Tax Central Circle 7(4), Mumbai Room No. 636, 6th floor, Pratistha Bhavan, Old CGO Bldg, M. K. Road, Mumbai – 400020, Vs …………. Respondent Appearance For the Appellant/Assessee For the Respondent/Department : : Shri Gopal Ram Sharma Shri Biswanath Das Date Conclusion of hearing Pronouncement of order : : 20.02.2025 25.02.2025 O R D E R [ Per Bench: 1. These are 7 appeals preferred by the same Assessee against the following orders passed by the Ld. Commissioner of Income Tax (Appeals) – 49, Mumbai [hereinafter referred to as ‘the CIT(A)’] under Section 250 of the Income Tax Act, 1961 [hereinafter referred to as ‘ the Act’] whereby the Ld. CIT(A) had dismissed the appeals against the Assessment Orders, passed under Section 143(3) of the Act for the Assessment Years 2014-15 to 2020-21: ITA No.5637 to 5643/Mum/2024 Assessment Year 2014-15 to 2020-21 2 Appeal No. Assessment Year Date of the Order ITA No. 5637/MUM/2024 2014-2015 04/09/2024 ITA No. 5638/MUM/2024 2015-2016 04/09/2024 ITA No. 5639/MUM/2024 2016-2017 04/09/2024 ITA No. 5640/MUM/2024 2017-2018 04/09/2024 ITA No. 5641/MUM/2024 2018-2019 04/09/2024 ITA No. 5642/MUM/2024 2019-2020 04/09/2024 ITA No. 5643/MUM/2024 2020-2021 04/09/2024 2. During the course of hearing, both the sides had agreed that the appeals were dismissed by the Ld. CIT(A) in identical facts and circumstances and therefore, all the appeals were heard together and are being disposed of by this common order. 3. When the appeal were take up for hearing the Ld. Authorized Representative for the Assessee submitted that the Assessee was proceeded ex-parte by the Ld. CIT(A) in all the appeals and therefore, the Assessee was not able to present its case before the Ld. CIT(A). Therefore, in the interest of justice one more opportunity be granted to the Assessee to present his case before the Ld. CIT(A) on merits. 4. Per contra, the Ld. Departmental Representative pointed out that both, during the assessment proceedings as well as the appellate proceedings before the Ld. CIT(A), the Assessee had been non- compliant. Despite getting sufficient opportunities, the Assessee has failed to make proper representation and therefore, the order passed by the Ld. CIT(A) should be sustained. 5. We have considered the rival submissions and have perused the material on record. We find that 4 notices were issued by the Ld. CIT(A) before the Assessee was proceeded ex-parte. Similarly during ITA No.5637 to 5643/Mum/2024 Assessment Year 2014-15 to 2020-21 3 the assessment proceding the Assessee was granted to present its case over 10 hearings. However, we find that during the assessment proceedings, there was short gap between different hearings. On the other hand, during the appellate proceedings before the Ld. CIT(A), the 4 notices were issued over a period of 2 years. Having regard to the overall facts and circumstances of the case, the grounds of appeal raised before the Tribunal and the conduct of the Assessee we deem it appropriate to grant another opportunity to the Assessee to make out a case before Ld. CIT(A) subject to payment of cost. Accordingly, the order(s) passed by Ld. CIT(A) impugned by way of the present appeal before the Tribunal are set aside subject to payment of cost of INR 5,000/- per appeal in the Prime Minister’s Relief Fund within a period of 30 days from the date of this order. It is clarified that in case the Assessee fails to enter appearance before the Ld. CIT(A) or fails to file documents/details/submission, the ld. CIT(A)shall be at liberty to adjudicate the ground raise on merits based upon the material on record. In terms of the aforesaid, Ground No.4 raised by the Assessee in each of the appeals is allowed for statistical purposes and all other grounds raised are dismissed as being infructuous. 6. In result, the 7 appeals preferred by the Assessee are treated as allowed for statistical purposes. 7. Order pronounced on 25.02.2025 Sd/- Sd/- (Om Prakash Kant) Accountant Member (Rahul Chaudhary) Judicial Member म ुंबई Mumbai; दिन ुंक Dated : 25.02.2025 Dhananjay Kumar, Sr.PS ITA No.5637 to 5643/Mum/2024 Assessment Year 2014-15 to 2020-21 4 आदेश की प्रतितिति अग्रेतिि/Copy of the Order forwarded to : 1. अपील र्थी / The Appellant 2. प्रत्यर्थी / The Respondent. 3. आयकर आय क्त/ The CIT 4. प्रध न आयकर आय क्त / Pr.CIT 5. दिभ गीय प्रदिदनदध ,आयकर अपीलीय अदधकरण ,म ुंबई / DR, ITAT, Mumbai 6. ग र्ड फ ईल / Guard file. आिेश न स र/ BY ORDER, सत्य दपि प्रदि //True Copy// उप/सह यक पुंजीक र /(Dy./Asstt. Registrar) आयकर अपीलीय अदधकरण, म ुंबई / ITAT, Mumbai "