K SERA SERA BOX OFFICE PRIVATE LIMITED,MUMBAI vs. DCIT, CENTRAL CIRCLE -7(4), MUMBAI

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ITA 5640/MUM/2024Status: DisposedITAT Mumbai25 February 2025AY 2017-18Bench: the Ld. CIT(A). Therefore, in the interest of justice one more opportunity be granted to the Assessee to present his case before the Ld. CIT(A) on merits.4. Per contra, the Ld. Departmental Representative pointed out that both, during the assessment proceedings as well as the appellate proceedings before the Ld. CIT(A), the Assessee had been non- compliant. Despite getting sufficient opportunities, the Assessee has failed to make proper representation and therefore, the order passed by the 4 pages

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Facts

The assessee filed 7 appeals against orders of the CIT(A) which dismissed their appeals against assessment orders passed under Section 143(3) of the Income Tax Act for AYs 2014-15 to 2020-21. The assessee's representative argued they were proceeded ex-parte by the CIT(A) and sought another opportunity to present their case.

Held

The Tribunal noted that while the assessee was non-compliant, the CIT(A) issued notices over a period of 2 years. Considering the facts, the Tribunal decided to grant the assessee one more opportunity to present their case before the CIT(A) subject to payment of costs.

Key Issues

Whether the assessee should be granted another opportunity to present their case before the CIT(A) after being proceeded ex-parte, subject to payment of costs?

Sections Cited

250, 143(3)

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Income Tax Appellate Tribunal, “E” BENCH, MUMBAI

order : 25.02.2025 O R D E R [ Per Bench: 1. These are 7 appeals preferred by the same Assessee against the following orders passed by the Ld. Commissioner of Income Tax (Appeals) – 49, Mumbai [hereinafter referred to as ‘the CIT(A)’] under Section 250 of the Income Tax Act, 1961 [hereinafter referred to as ‘ the Act’] whereby the Ld. CIT(A) had dismissed the appeals against the Assessment Orders, passed under Section 143(3) of the Act for the Assessment Years 2014-15 to 2020-21: to 5643/Mum/2024 Assessment Year 2014-15 to 2020-21 Appeal No. Assessment Year Date of the Order 2014-2015 04/09/2024 2015-2016 04/09/2024 04/09/2024 2016-2017 2017-2018 04/09/2024 2018-2019 04/09/2024 2019-2020 04/09/2024 2020-2021 04/09/2024

During the course of hearing, both the sides had agreed that the appeals were dismissed by the Ld. CIT(A) in identical facts and circumstances and therefore, all the appeals were heard together and are being disposed of by this common order.

When the appeal were take up for hearing the Ld. Authorized Representative for the Assessee submitted that the Assessee was proceeded ex-parte by the Ld. CIT(A) in all the appeals and therefore, the Assessee was not able to present its case before the Ld. CIT(A). Therefore, in the interest of justice one more opportunity be granted to the Assessee to present his case before the Ld. CIT(A) on merits.

Per contra, the Ld. Departmental Representative pointed out that both, during the assessment proceedings as well as the appellate proceedings before the Ld. CIT(A), the Assessee had been non- compliant. Despite getting sufficient opportunities, the Assessee has failed to make proper representation and therefore, the order passed by the Ld. CIT(A) should be sustained.

We have considered the rival submissions and have perused the material on record. We find that 4 notices were issued by the Ld. CIT(A) before the Assessee was proceeded ex-parte. Similarly during Assessment Year 2014-15 to 2020-21 the assessment proceding the Assessee was granted to present its case over 10 hearings. However, we find that during the assessment proceedings, there was short gap between different hearings. On the other hand, during the appellate proceedings before the Ld. CIT(A), the 4 notices were issued over a period of 2 years. Having regard to the overall facts and circumstances of the case, the grounds of appeal raised before the Tribunal and the conduct of the Assessee we deem it appropriate to grant another opportunity to the Assessee to make out a case before Ld. CIT(A) subject to payment of cost. Accordingly, the order(s) passed by Ld. CIT(A) impugned by way of the present appeal before the Tribunal are set aside subject to payment of cost of INR 5,000/- per appeal in the Prime Minister’s Relief Fund within a period of 30 days from the date of this order. It is clarified that in case the Assessee fails to enter appearance before the Ld. CIT(A) or fails to file documents/details/submission, the ld. CIT(A)shall be at liberty to adjudicate the ground raise on merits based upon the material on record. In terms of the aforesaid, Ground No.4 raised by the Assessee in each of the appeals is allowed for statistical purposes and all other grounds raised are dismissed as being infructuous.