Percept Advertising Ltd., 22, Raghuvanshi Estate,11/12 Senapati Bapat Marg,Lower Parel,Mumbai-400013 Vs. Addl. Commissioner of IncomeTax Range 7(1)Aayakar havan,M.K.Road,Mumbai-400020
January, 19th 2015
IN THE INCOME TAX APPELLATE TRIBUNAL "C" BENCH, MUMBAI
BEFORE HON'BLE S/SHRI H.L. KARWA, PRESIDENT AND B.R.BASKARAN (AM)
.. , .. ,
( / Assessment Year :2005-06)
Percept Advertising Ltd., / Addl. Commissioner of Income
22, Raghuvanshi Estate, Vs. Tax Range 7(1)
11/12 Senapati Bapat Marg, Aayakar Bhavan,
Lower Parel, M.K.Road,
( /Appellant) .. ( / Respondent)
. / . / PAN/GIRNo. :AAACP5689F
/ Appellant by : Shri Bhupendra Shah
/Respondent by Shri Premanand J
/ Date of Hearing
/Date of Pronouncement : 16.01.2015
/ 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
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
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
16 th Jan 2015
(.. / H.L. KARWA) (.. ,/ B.R. BASKARAN)
/ PRESIDENT /Accountant Member
Mumbai: 16th Jan, 2015.
. ../ SRL , Sr. PS
/Copy of the Order forwarded to :
1. / The Appellant
2. / The Respondent.
3. () / The CIT(A)- concerned
4. / CIT concerned
5. , , /
DR, ITAT, Mumbai concerned
6. / Guard file.
/ BY ORDER,
, /ITAT, Mumbai