Income Tax Appellate Tribunal - Mumbai
Creative Eye Limited , Mumbai vs Acit 11(1), Mumbai on 5 November, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL "C"
BENCH, MUMBAI
BEFORE HON'BLE SHRI SANDEEP GOSIAN, JM &
HON'BLE SHRI G. MANJUNATHA, AM
आयकरअपीलसं./ I.T.A. No. 4547/Mum/2017,
(निर्धारणवर्ा / Assessment Year: 2011-12)
Creative Eye Ltd. ACIT 11(1)
12-A, Kalash Plaza, Opp- Room nO. 560, Aayakar
बिधम/
Laxmi Indl Estate, New Link Bhavan , M. K. Road,
Road, Andheri (w), Mumbai- Vs. Mumbai-400 020
400053
स्थायीलेखासं ./ जीआइआरसं ./ PAN/GIR No. AAACC2700Q
(अपीलाथी/Appellant) : (प्रत्यथी / Respondent)
अपीलाथीकीओरसे/ Appellant by : Shri S. L. Jain, AR
प्रत्यथीकीओरसे/Respondentby : Sh. Abi Rama
Kartikiyen, DR
सुनवाईकीतारीख/
: 16/10/2018
Date of Hearing
घोषणाकीतारीख /
: 05/11/2018
Date of Pronouncement
आदे श / O R D E R
Per Sandeep Gosain, Judicial Member:
This appeal filed by assessee is directed against the order of the CIT(A)-4, Mumbai dated 17.03.20 17 and it relates to A.Y. 2011-12.
2
I.T.A. No. 4547 /Mum/2017 Creative Eye Ltd.
2. At the outset of hearing, we notice that assessee has raised different grounds thereby challenging the order of AO. However, on perusal of the record, we find that the CIT(A) had passed an ex-parte order as nobody appeared on behalf of the assessee as well as the department before the CIT(A). It was the bounded duty of the parties i.e assessee as well as the Department to appear before the Ld. CIT(A). Since, this was the assessee's appeal, therefore it was all the more important for the assessee to appear before Ld. CIT(A). However, the assessee has not acted with due diligence. Nevertheless, the principles of natural justice demands that the lis between the parties should be decided on merits after providing due opportunity of hearing to both the parties.
Be that as it may, considering the facts and circumstances of the present case, we are of the considered view that ends of justice would be met only when we provide more opportunity of hearing to the parties for contesting the appeal on merits. Therefore, keeping in view the above discussion, we set aside the ex-parte order passed by the learned CIT(A) and restore back the matter to the file of the CIT(A) with a direction to provide 3 I.T.A. No. 4547 /Mum/2017 Creative Eye Ltd.
opportunity of hearing to both the parties and then decide the issue afresh. The cost of Rs. 2,000/- is also imposed upon the assessee to be paid in the account of Prime Minister's Relief Fund within 30 days from the date of receipt of this order.
3. In the net result, the appeal filed by the assessee stands allowed for statistical purposes..
Order pronounced in the open court on 5th Nov. 2018 Sd/- Sd/-
(G. Manjunatha) (Sandeep Gosain) ले खासदस्य / Accountant Member न्याययकसदस्य / Judicial Member मुंबई Mumbai;यदनां कDated : 05.11.2018 Sr.PS. Dhananjay
आदे शकीप्रनिनिनिअग्रे नर्ि/Copy of the Order forwarded to :
1. अपीलाथी/ The Appellant
2. प्रत्यथी/ The Respondent
3. आयकरआयुक्त(अपील) / The CIT(A)
4. आयकरआयुक्त/ CIT- concerned
5. यवभागीयप्रयतयनयध, आयकरअपीलीयअयधकरण, मुंबई/ DR, ITAT, Mumbai
6. गार्ड फाईल / Guard File आदे शधिुसधर/ BY ORDER, उि/सहधयकिंजीकधर .
(Dy./Asstt.Registrar) आयकरअिीिीयअनर्करण, मुंबई/ ITAT, Mumbai