Income Tax Appellate Tribunal - Mumbai
Indusind Media & Communications Ltd, ... vs Addl Cit 11(1), Mumbai on 16 October, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL
"C" Bench, Mumbai
Before Shri Sandeep Gosain, Judicial Member
and Shri G. Manjunatha, Accountant Member
ITA No. 4150/Mum/2017
(Assessment Year: 2010-11)
M/s. Indusind Media & Addl. CIT - 11(1)
Communications Ltd. [Now Addl.CIT - 16(1)]
In Centre, 49/50 MIDC Vs. Aayakar Bhavan, M.K. Road
12th Road, Andheri (E) Mumbai 400020
Mumbai 400093
PAN - AAACI1198L
Appellant Respondent
Appellant by: Adjournment Application
Respondent by: Shri H.N. Singh
Date of Hearing: 15.10.2018
Date of Pronouncement: 16.10.2018
ORDER
Per Sandeep Gosain, JM
This appeal filed by the assessee is directed against the order of the CIT(A)-4, Mumbai dated 15.03.2017 and it relates to A.Y. 2010-11.
2. The assessee has filed an application seeking adjournment of the case but 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 or the Department before the CIT(A), whereas it was the bounded duty of the assessee as well as the Department to appear before the learned CIT(A). In this case both the parties have not acted with due diligence. Nevertheless, the principles of natural justice demands that the lis between the parties should be decided on merit 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 2 ITA No. 4150/Mum/2017 M/s. Indusind Media & Communications Ltd.
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 opportunity of hearing to both the parties and then decide the issue afresh.
3. In the result, the adjournment application filed by the assessee is rejected and the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open court on 16th October, 2018.
Sd/- Sd/-
(G. Manjunatha) (Sandeep Gosain)
Accountant Member Judicial Member
Mumbai, Dated: 16th October, 2018
Copy to:
1. The Appellant
2. The Respondent
3. The CIT(A) -4, Mumbai
4. The Pr.CIT - 16, Mumbai
5. The DR, "C" Bench, ITAT, Mumbai
By Order
//True Copy//
Assistant Registrar
ITAT, Mumbai Benches, Mumbai
n.p.