VIRBAC ANIMAL HEALTH INDIA PRIVATE LIMITED,MUMBAI V. .DEPUTY COMMISSIONER OF INCOME TAX - CIRCLE 3(3)(1), MUMBAI

ITA 861/MUM/2024

AI Insights

The case involves Virbac Animal Health India Private Limited appealing against an ex-parte order from the Commissioner of Income Tax (Appeals) - National Faceless Appeal Centre, Delhi, concerning the assessment year 2011-12. The primary contention was the absence of a DIN in the assessment order, which the assessee argued rendered the order invalid. The Departmental Representative (DR) countered that a DIN had been generated and was common for all documents related to the order. The Tribunal, emphasizing the principles of natural justice, decided to remand the case for a fresh hearing and directed the CIT(A) to also address the legal issue of the DIN's applicability.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 32202 (ITAT-MUMBAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-12-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2011-2012
• Other Referred Cases: Ashok Commercial Enterprises vs. ACIT
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PARESH DESHPANDE
• Assessee Lawyers: DHARAN GANDHI
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “F” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER ITA No. 861/Mum/2024 Assessment Year : 2011-12 Virbac Animal Health India Private Limited, 6th Floor, Western Edge, Western Express Highway, Borivali East S.O., Mumbai. PAN : AACCV2316F vs. Deputy Commissioner of Income Tax, Circle-3(3)(1), Aayakar Bhavan, Mumbai. (Appellant) (Respondent) For Assessee : Shri Dharan Gandhi For Revenue : Shri Paresh Deshpande, Sr.DR Date of Hearing : 18-12-2024 Date of Pronouncement : 19-12-2024 ORDER PER B.R. BASKARAN, A.M : The assessee has filed this appeal challenging the order dt.29-12-2023 passed by the Ld. Commissioner of Income Tax (Appeals)- National Faceless Appeal Centre (NFAC), Delhi [„Ld.CIT(A)‟] and it relates to AY. 2011-12. 2 ITA No. 861/Mum/2024 2. At the outset, we notice that the Ld.CIT(A) was constrained to pass an ex-parte order, since the assessee did not appear before him. Accordingly, the Ld.DR prayed that all the issues contested in this appeal may be restored to the file of the Ld.CIT(A) for adjudicating them afresh. 3. The Ld.AR submitted that the impugned assessment order does not contain DIN and hence, the same shall be rendered invalid. Accordingly, he prayed that the above said legal issue may be decided by the Tribunal. 4. The Ld.DR, on the contrary, submitted that the AO has issued a letter stating that the DIN has been generated and the said DIN shall be common for all the documents relating to the relevant order and its annexures. 5. The Ld.AR, however, submitted that such kind of generation of DIN separately has been held to be not correct as per the decisions of the Hon‟ble Bombay High Court in the case of Ashok Commercial Enterprises vs. ACIT in W.P. No. 2595 of 2021, dt. 4th Sept. 2023. 6. We heard the parties and perused the record. Since the Ld.CIT(A) has passed the order ex-parte, without the presence of assessee, we are of the view that, in the interest of natural justice, the assessee may be provided with one more opportunity to present its case properly before the Ld.CIT(A). Since the assessee is urging legal issue with regard to non- applicability of DIN in the assessment order passed by the AO and since the Revenue is contending that the DIN generated by the AO is common for all the orders and annexures, we are of the view that this legal issue may also be decided by the Ld.CIT(A) as per law. Accordingly, the assessee is given liberty to raise all the legal issues before the Ld.CIT(A), who shall 3 ITA No. 861/Mum/2024 dispose of the appeal in accordance with law, after affording adequate opportunity of being heard to the assessee. We also direct the assessee to fully co-operate with the Ld.CIT(A) for expeditious disposal of this appeal. 7. In the result, the appeal filed by the assessee is treated as allowed for statistical purposes. Order pronounced in the open court on 19-12-2024 Sd/- Sd/- [ANIKESH BANERJEE] [B.R. BASKARAN] JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai, Dated: 19-12-2024 TNMM Copy to : 1. The Appellant 2. The Respondent 3. The Pr. CIT, Mumbai concerned 4. D.R. ITAT, “F” Bench, Mumbai 5. Guard File. //By Order// //True Copy // Dy./Asst. Registrar, ITAT, Mumbai "