Latest Expert Exchange Queries

GST Demo Service software link: https://ims.go2customer.com
Username: demouser Password: demopass
Get your inventory and invoicing software GST Ready from Binarysoft info@binarysoft.com
sitemapHome | Registration | Job Portal for CA's | Expert Exchange | Currency Converter | Post Matrimonial Ads | Post Property Ads
 
 
News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing | GST - Goods and Services Tax
 
 
 
 
Popular Search: empanelment :: form 3cd :: ACCOUNTING STANDARD :: cpt :: TDS :: ACCOUNTING STANDARDS :: TAX RATES - GOODS TAXABLE @ 4% :: articles on VAT and GST in India :: VAT RATES :: due date for vat payment :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: list of goods taxed at 4% :: ARTICLES ON INPUT TAX CREDIT IN VAT :: Central Excise rule to resale the machines to a new company :: VAT Audit
 
 
« From the Courts »
 District Central Co-op. Bank Ltd vs. UOI (Madhya Pradesh High Court)
 Bimal Kishore Paliwal vs. CWT (Supreme Court)
 Radico Nv Distilleries Maharashtra Ltd. Vs. Commissioner Of Income Tax (Central)-Iii, New Delhi & ORS.
  Vijay Vishin Meghani vs. DCIT (Bombay High Court)
  Dayawanti vs. CIT (Supreme Court)
  Claris Life Sciences Limited vs. DCIT (ITAT Ahmedabad) (Special Bench)
 Vijay Vishin Meghani vs. DCIT (Bombay High Court)
 CIT vs. Balbir Singh Maini (Supreme Court)
 Dayawanti vs. CIT (Supreme Court)
 Claris Life Sciences Limited vs. DCIT (ITAT Ahmedabad) (Special Bench)
 Pr CIT vs. Reliance Capital Asset Management Ltd (Bombay High Court)

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)
         .. ,                           .. ,   
                    ./I.T.A. No.21/Mum/2011
                 (   / 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,
  Mumbai-400013                          Mumbai-400020
        ( /Appellant)             ..     (    / Respondent)


               . /   . / PAN/GIRNo. :AAACP5689F

            / Appellant by             : Shri Bhupendra Shah
              /Respondent by             Shri Premanand J


             / Date of Hearing
                                               :31.12.2014
            /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
 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.

               16 th Jan 2015    

                      sd                                 sd

(.. / 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
                                            21/M/2011
                        3


6.     / Guard file.


                                    / BY ORDER,
           true copy
                               (Asstt. Registrar)
                           ,  /ITAT, Mumbai

 
 
Home | About Us | Terms and Conditions | Contact Us
Copyright 2017 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Binarysoft Technologies - About Us

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions