What did the Tribunal hold?

The Tribunal found the reasons for non-appearance convincing and decided to remand the appeal back to the CIT(A) for a fresh adjudication on merits. The assessee was directed to cooperate for expeditious disposal.

The assessee's appeal before the CIT(A) was decided ex parte due to the non-appearance of the assessee's representative. The assessee's Chartered Accountant provided an affidavit explaining the reasons for the absence.

What were the issues?

Whether the CIT(A) erred in deciding the appeal ex parte without providing a proper opportunity to the assessee to represent its case.

Havas Media India P. Ltd vs DCIT | ITAT Mumbai 2019

Income Tax Appellate Tribunal, “H”, BENCH MUMBAI

Before: SHRI M.BALAGANESH, AM & SHRI RAM LAL NEGI, JM Dr. S.S.Rao Road

For Appellant: Shri Rahul Hakani

For Respondent: Shri Udaya Bhaskar Jakka

Hearing: 29/01/2019

आदेश / O R D E R PER M. BALAGANESH (A.M):

This is an appeal filed by assessee directed against the order of Commissioner of Income Tax (Appeals)-13 (in short CIT(A)), Mumbai dated 05/03/2015 for A.Y.2012-13 in the matter of order passed u/s.143(3) of the Income Tax Act, 1961. 2. The first ground raised by the assessee is challenging the action of Ld. CIT(A) in deciding the appeal exparte without giving proper opportunity to the assessee to represent its case. In this regard, the Chartered Accountant of the assessee had filed the detailed affidavit explaining the reasons in M/s. Havas Media India Pvt. Ltd., detail for non-appearance before the Ld. CIT(A) on the specified dates which eventually led to passing of an exparte order by the Ld. CIT(A) confirming the various disallowances and additions made by the Ld. AO in the assessment.

3. We have gone through the affidavits and we are convinced with the reasoning given by the authorised representative of the assessee thereon and accordingly, deem it fit and appropriate, in the interest of justice and fair play, to remand this appeal to the file of the Ld. CIT(A) for Denovo adjudication of all the issues contested before him on merits and dispose the same in accordance with law. The assessee is directed to cooperate with the Ld. CIT(A) for expeditious disposal of the appeal and not to take any adjournment except due to exceptional or bonafide circumstances. The Ld. CIT(A) is directed to give three effective opportunities to the assessee and the assessee is further directed to appear before the Ld. CIT(A) on 04/04/2019 for adjudication of the appeal. Accordingly, the Ground No.1 raised by the assessee is allowed for statistical purposes.

4. In view of our decision rendered in respect to ground No.1, the adjudication of other grounds does not arise.

5. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 29/01 /2019 Sd/- Sd/- (RAM LAL NEGI) (M. BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER M/s. Havas Media India Pvt. Ltd., Mumbai; Dated 29/01/2019 Karuna Sr.PS Copy of the Order forwarded to : The Appellant

1. The Respondent. 2. The CIT(A), Mumbai. 3. CIT 4. DR, ITAT, Mumbai

5. BY ORDER, Guard file. 6. सत्यापित प्रतत //True Copy// (Asstt. Registrar) ITAT, Mumbai

Initial Date 1. Draft dictated on 29/01/2019 Sr.PS 2. Draft placed before author Sr.PS

Draft proposed & placed before JM/AM the second member 4. Draft discussed/approved by JM/AM Second Member. 5. Approved Draft comes to the Sr.PS/P Sr.PS/PS S 6. Kept for pronouncement on Sr.PS 7. File sent to the Bench Clerk Sr.PS 8. Date on which file goes to the AR 9. Date on which file goes to the Head Clerk. 10. Date of dispatch of Order. 11. Dictation Pad is enclosed Yes

HAVAS MEDIA INDIA P. LTD,MUMBAI vs. DCIT CIR 7(1)(2), MUMBAI

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What were the facts?

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