Divine Multimedia (India) Ltd., Vadodara V. The Dy.CIT, Circle-1(1), Vadodara

MA 87/AHD/2022

AI Insights

The case involves Divine Multimedia (India) Ltd., which filed a Miscellaneous Application against the order of the Income Tax Appellate Tribunal (ITAT) Ahmedabad. The application contested the dismissal of their appeal by the ITAT on merits without a proper hearing, despite the Tribunal's earlier agreement to remand the matter back to the Commissioner of Income-tax (Appeals) for fresh adjudication. The assessee argued that their counsel was not allowed to present arguments on the merits during the appeal hearing, leading to a violation of natural justice. The Departmental Representative (D.R.) contended that the assessee had ample opportunities to present their case but failed to do so. The ITAT, upon reviewing the circumstances, decided to recall the order and set the appeal for a regular hearing, emphasizing the importance of adhering to the principles of natural justice.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 114229 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-01-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 03-11-2022
• Assessment Year: 2011-2012
• Appeal Filed On: 11-10-2022
• Laws Referred To: Rule 46A of the I.T. Rules
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Divine Multimedia (India) Ltd. 102, Paorama Complex, R.C. Dutt Road, Vadodara-390007 PAN: AAACG7700L (Appellant) Vs Dy. Commissioner of Income-tax, Circle-1(1), Vadodara (Respondent) Assessee Represented: Shri M.K. Patel, Adv. Revenue Represented: Shri Mukesh Thakwani, Sr. DR Date of hearing : 04-11-2022 Date of pronouncement : 25-01-2023 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This Miscellaneous Application is filed by the assessee stating that the additional documents/evidences were not entertained by the Ld. CIT(A) in terms of Rule 46A of the I.T. Rules, during the hearing of the appeal, the Hon’ble Bench orally agreed to restore the matter to the file of the Ld. CIT(A) for fresh adjudication, thereby the assessee counsel has not argued the matter on merits. However assessee appeal is dismissed on merits without hearing M.A. No. 87/Ahd/2022 (in ITA No. 805/Ahd/2016) Assessment Year 2011-12 M.A. No. 87/Ahd/2022 A.Y. 2011-12 Page No Divine Multimedia (India) Ltd. vs. DCIT 2 the arguments of the Ld. Authorized Representative which is an apparent mistake on record and violation of Principle of Natural Justice and therefore requested to recall the above order. 2. Per contra, the Ld. D.R. submitted even on merits, the assessee do not have any case and enough opportunities were given to the assessee by the Lower Authorities but the assessee failed to provide the documents. The Ld. CIT(A) correctly dismissed the assessee appeal which was confirmed by the ITAT. Thus there is no mistake in the order passed by the Tribunal and therefore the M.A. is liable to be dismissed. 3. We have gone through the records and our respective Log Books. As stated by the assessee, the appeal was agreed to be set aside to the Ld. CIT(A) for fresh consideration. Therefore the order passed on merits is a mistake, since the assessee was not heard on merits of the case. In our considered opinion, this order is to be recalled for principle of natural justice. Hence the order is recalled and the appeal is posted for regular hearing in due course. 4. In the result, the M.A. filed by the Assessee is hereby allowed. Order pronounced in the open court on 25 -01-2023 Sd/- Sd/- (WASEEM AHMED) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER True Copy JUDICIAL MEMBER Ahmedabad : Dated 25/01/2023 आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of Order Forwarded to:-