INDUSIND MEDIA & COMMUNICATIONS LTD,MUMBAI vs. ADDL CIT 11(1), MUMBAI

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 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.

In the result, the adjournment application filed by the assessee is rejected and the appeal filed by the assessee is allowed for statistical purposes.