Percept Advertising Ltd , Mumbai vs Assessee
- CitationI.T.A. No.21/Mum/2011
Ratio decidendi
The rule this decision rests on
The assessee's failure to appear before the first appellate authority, arising from reasons beyond its control, and the consequent ex parte disposal of the appeal without a hearing, warrant setting aside the appellate order and restoring the matter for fresh consideration, so that the assessee is afforded adequate opportunity of being heard in accordance with natural justice.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
BEFORE HON'BLE S/SHRI H.L. KARWA, PRESIDENT AND B.R.BASKARAN (AM) सव ी एच.एल. कावा, अ य एवं बी.आर.बा करन, लेखा सद य आयकर अपील सं./I.T.A. No.21/Mum/2011 ( नधारण वष / Assessment Year :2005-06)
Percept Advertising Ltd., बनाम/ Addl. Commissioner of Income 22, Raghuvanshi Estate, Vs. Tax -Range 7(1) 11/12 Senapati Bapat Marg, Aayakar Bhavan, Lower Parel, M.K.Road, Mumbai-400013 Mumbai-400020 (अपीलाथ /Appellant) .. ( यथ / Respondent)
थायी ले ख ा सं . /जीआइआर सं . /PAN/GIRNo. :AAACP5689F
अपीलाथ ओर से / Appellant by : Shri Bhupendra Shah यथ क ओर से/Respondent by Shri Premanand J
सन ु वाई क तार ख / Date of Hearing :31.12.2014 घोषणा क तार ख /Date of Pronouncement : 16.01.2015
आदे श / O R D E R
Per B.R.BASKARAN, Accountant Member:
The assessee has filed this appeal challenging the order dated 21- 01-08 passed by Ld CIT(A)-13, Mumbai and it relates to the assessment year 2005-06.
2. The Ld A.R submitted that the assessee could not appear before the Ld CIT(A) in the appellate proceedings and hence the Ld CIT(A) has passed the order ex-parte, without hearing the assessee. The Ld A.R submitted that the assessee could not appear before the first appellate authority for the reasons beyond his control. He submitted that the assessee would be in a position to represent its case properly before the Ld CIT(A), if one more opportunity is given to it. He further submitted 21/M/2011 2
that the assessee would be put to great loss, if the opportunity is not given. Accordingly he prayed that the matters be set aside to the file of the Ld CIT(A) for fresh consideration.
3. The Ld D.R did not object to the request made by Ld A.R.
4. Having regard to the submissions made by Ld A.R, we are of the view that the assessee, in the interest of natural justice, should be given one more opportunity to represent its case before Ld CIT(A). Accordingly, we set aside the order of Ld CIT(A) and restore all the matters to his file with the direction to consider them after affording adequate opportunity of being heard and take appropriate decision in accordance with the law. The assessee is also directed to co-operate with the Ld CIT(A) without fail.
5. In the result, the appeal filed by the assessee is treated as allowed for statistical purposes.
The above order was pronounced in the open court on 16th Jan,2015.
घोषणा खल ु े यायालय म दनांकः 16 th Jan 2015 को क गई ।
sd sd
(एच.एल. कावा/ H.L. KARWA) (बी.आर. बा करन,/ B.R. BASKARAN) अ य / PRESIDENT लेखा सद य/Accountant Member मब ुं ई Mumbai: 16th Jan, 2015.
व. न.स./ SRL , Sr. PS
आदे श क त ल प अ े षत/Copy of the Order forwarded to :
1. अपीलाथ / The Appellant
2. यथ / The Respondent.
3. आयकर आयु त(अपील) / The CIT(A)- concerned
4. आयकर आयु त / CIT concerned
5. वभागीय त न ध, आयकर अपील य अ धकरण, मब ुं ई / DR, ITAT, Mumbai concerned 21/M/2011 3
6. गाड फाईल / Guard file.
आदे शानस ु ार/ BY ORDER, true copy सहायक पंजीकार (Asstt. Registrar) आयकर अपील य अ धकरण, मुंबई /ITAT, Mumbai
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