BRITISH PHARMACEUTICAL LABORATORIES,MUMBAI vs. ACIT CIR 14(1), MUMBAI

स्थधयी ऱेखध सं./ PAN : AAAFB6468K अपीऱार्थी ओर से / Assessee by Shri Baldev Idnani प्रत्यर्थी की ओर से/Revenue by Shri Chandra Vijay सुनवाई की तारीख / Date of Hearing : 10.8.2016 घोषणा की तारीख /Date of Pronouncement : 10.8.2016 आदेश / O R D E R PER RAJESH KUMAR, A. M: These three appeals are filed by the assessee against the two separate orders passed by the ld.CIT(A)-25, Mumbai dated 13.3.2012 and 14.3.2012 for the assessment years 1999-2000, 1994-95 and 1996-97. Since these appeals pertain to the same assessee, these appeals are being decided by this common order for the sake of convenience.

2 4650-4651-4652/Mum/2012 and also not considering various grounds raised in the appeal memo and the facts of the assessee’s case filed therein.

3. Facts of the case are that the assessee filed its return of income on 31.12.1999 declaring total loss of Rs.2,19,68,182/- comprising of Rs.33,11,226/- current year loss plus brought forward loss of Rs.1,86,57,956/-, which was processed u/s 143(1) of the Act. Thereafter, scrutiny proceedings were initiated against the assessee and statutory notices under section 143(2) and 142(1) were issued and served upon the assessee calling upon the assessee to furnish details in annexure on or before 7.1.2002 but there is no response and no compliance was made by the assessee. Thereafter, summons under section 131 of the Act was issued and served upon the assessee firm on 8.2.2002 requiring the attendance of the Managing partner of the assessee firm for furnishing specific details as mentioned therein but again summons were not complied with. Ultimately, on 15.2.2002, two persons of the assessee firm along with Shri B N Shah, Representative of the assessee appeared before the AO and requested for further time to the details which was denied and rejected by the AO in view of the facts that the assessment proceedings were to be completed on 31.3.2002 and when the said persons alongwith their AR came to know about the said fact they declined to put their signature on the order sheet and therefore the AO proceeded to complete

3 4650-4651-4652/Mum/2012 assessment ex-parte on the basis of material available on record and completed the assessment vide order dated 27.3.2002 passed under section 143(3) of the Act assessing the income at Rs.19,75,603/- by making various disallowances as detailed in page 3 of the assessment order. Aggrieved by the order of the AO, the assessee preferred an appeal before the ld.CIT(A). The ld. CIT(A) also dismissed the appeal of the assessee ex-parte for non attending the proceedings before him despite various opportunities allowed by the ld.CIT(A) to the assessee. Now, the assessee is in appeal before us.

4 4650-4651-4652/Mum/2012 Accordingly, we restore the matter to the file of ld.CIT(A) for fresh adjudication of the matter with fair and reason able opportunity of being heard to the assessee.