pri ITAT remanded case back to CIT(A) for denovo adjudication ITAT remanded case back to CIT(A) for denovo adjudication

Case Law Details

Case Name : Yash Raj Films Pvt. Ltd. Vs ACIT (ITAT Mumbai)
Appeal Number : ITA No. 4650/Mum/2019
Date of Judgement/Order : 15/06/2021
Related Assessment Year : 2010-11

Yash Raj Films Pvt. Ltd. Vs ACIT (ITAT Mumbai)

Since, ex-parte order has been passed by the learned CIT(A), this is a fit case for remanding the appeal before the learned CIT(A) to give more effective opportunity to the assessee and the assessee is also directed to cooperate with the expeditious disposal of the appeal by the learned CIT(A) by not seeking any adjournment except due to exceptional or unavoidable circumstances. In view of this decision, the various grounds raised by the assessee on merits are left open and are remanded back to the file of learned CIT(A) for denovo adjudication.

FULL TEXT OF THE ITAT JUDGEMENT

This appeal of assessee is arising out of the order of the Commissioner of Income Tax (Appeals)]-58, Thane [in short CIT(A)], dated 30.04.2019. The assessment was framed by the Asst. Commissioner of Income Tax, Circle-11(1), Mumbai (in short ITO/ AO) for the A.Y. 2010-11 vide order dated 29.05.20 14 under section 143(3) read with section 144C(4) of the Income-tax Act, 1961 (hereinafter ‘the Act’).

2. Though the assessee has raised several grounds of appeal contesting various disallowance/ additions made by the learned Assessing Officer and sustained by the learned CIT(A), we find that the assessee has raised a primary ground that the learned CIT(A) has passed an ex-parte order without granting sufficient opportunity to the assessee and on perusal of the order of the learned CIT(A), we find that fair opportunities were indeed given to the assessee for representation which were not complied with by the assessee. The learned AR before us prayed for one final opportunity to be given before the learned Commissioner of Income Tax (Appeals). The learned AR also assured that he will not take any adjournment before the learned CIT(A) and would co-operate in the early disposal of the appeal before the learned CIT(A). We find that since, ex-parte order has been passed by the learned CIT(A), this is a fit case for remanding the appeal before the learned CIT(A) to give more effective opportunity to the assessee and the assessee is also directed to cooperate with the expeditious disposal of the appeal by the learned CIT(A) by not seeking any adjournment except due to exceptional or unavoidable circumstances. In view of this decision, the various grounds raised by the assessee on merits are left open and are remanded back to the file of learned CIT(A) for denovo adjudication.

3. In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open court on 15.06.2021.

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