CULTURE COMPANY INDIA PRIVATE LIMITED,MUMBAI vs. ADDL CIT RG 11(1), MUMBAI

This appeal filed by Revenue is directed against the order of the CIT(A)-4, Mumbai dated 16.03.2017 and it relates to A.Y. 2011-12.

At the outset of hearing the learned A.R. submitted that the CIT(A) had passed an ex-parte order as nobody appeared on behalf of the assessee 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 the assessee has 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 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 M/s. Culture Co. India P. Ltd. direction to provide opportunity of hearing to both the parties and then decide the issue afresh.

In the result, the appeal filed by the assessee is allowed for statistical purposes.