SANTOGEN TEXTILE MILLS LTD, MUMBAI v. DCIT 8(3), MUMBAI

ITA 3310/MUM/2010 | 2003-2004
Pronouncement Date: 28-07-2011 | Result: Allowed

Appeal Details

RSA Number 331019914 RSA 2010
Assessee PAN AAACS9995F
Bench Mumbai
Appeal Number ITA 3310/MUM/2010
Duration Of Justice 1 year(s) 3 month(s)
Appellant SANTOGEN TEXTILE MILLS LTD, MUMBAI
Respondent DCIT 8(3), MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 28-07-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted J
Tribunal Order Date 28-07-2011
Date Of Final Hearing 28-07-2011
Next Hearing Date 28-07-2011
Assessment Year 2003-2004
Appeal Filed On 28-04-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL 'J' BENCH MUMBAI BEFORE SHRI R.S. PADVEKAR JUDICIAL MEMBER AND SHRI B. RAMAKOTAIAH ACCOUNTANT MEMBER ITA NO. 3310/MUM/2010 (ASSESSMENT YEAR: 2003-04) M/S. SANTOGEN TEXTILE MILLS LTD. D C I T 8(3) 229 5/B AKSHAY MITTAL ROOM NO. 204 2ND FLOOR MITTAL INDUSTRAIL ESTASTE VS. AAYAKAR BHAVAN M.K. ROAD ANDHERI (E) MUMBAI 400059 MUMBAI 400020 PAN - AAACS 9995 F APPELLANT RESPONDENT APPELLANT BY: SHRI PRAMOD KUMAR PARIDA RESPONDENT BY: SHRI D.S. SUNDER SINGH DATE OF HEARING: 28.07.2011 DATE OF PRONOUNCEMENT: 28.07.2011 O R D E R PER R.S. PADVEKAR J.M. IN THIS APPEAL ASSESSEE CONTESTS VARIOUS ADDITIONS MADE BY THE A.O. IN GROUND NOS. 1 TO 7. THE CIT(A) XXXIV MUMBAI VIDE O RDER DATED 12.06.2008 DISMISSED THE APPEAL AS ASSESSEE FAILED TO APPEAR O N VARIOUS DATES AND FOR NON-COMPLIANCE IN RESPECT OF VARIOUS POSTINGS. HE W AS OF THE OPINION THAT ASSESSEE IS NOT TAKING THE NOTICES ISSUED WITH SERI OUSNESS. ACCORDINGLY HE HELD THAT ASSESSEE DOES NOT WANT TO PURSUE THE APPE AL. THEREFORE THE APPEAL WAS DISMISSED. 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT ASSESSEE HAS CLOSED DOWN THE BUSINESS AND WAS NOT BEEN REPRESENT ED PROPERLY AND FILED AN AFFIDAVIT EXECUTED BY THE DIRECTOR OF THE COMPAN Y WHY THEY COULD NOT APPEAR BEFORE THE CIT(A) AND WHY THE ASSESSEE SHOUL D BE GIVEN OPPORTUNITY BEFORE THE CIT(A) FOR DECIDING THE ISSUE ON MERITS. THE LEARNED COUNSEL SUBMITTED THAT ASSESSEE WOULD UNDERTAKE TO APPEAR B EFORE THE CIT(A) IF THE MATTER IS RESTORED TO THE CIT(A). ITA NO. 3310/MUM/2010 M/S. SANTOGEN TEXTILE MILLS LTD. 2 3. THE LEARNED D.R. HOWEVER OBJECTED TO THE ASSESSEE S SUBMISSIONS AND SUBMITTED THAT THERE IS NO VALID REASON FOR NON-APP EARANCE BEFORE THE CIT(A) AS CIT(A) HAS GIVEN 14 OPPORTUNITIES BETWEEN JANUAR Y 2006 TO JUNE 2008 AND ASSESSEE HAS NOT APPEARED. THEREFORE THERE IS NO NEED FOR RESTORING THE MATTER TO THE CIT(A) AND ASSESSEES APPEAL SHOULD B E DISMISSED. 4. WE HAVE CONSIDERED THE ISSUE AND NOTICED THAT THE C IT(A) HAS GIVEN AS MANY AS 14 OPPORTUNITIES AND THE COUNSEL SHRI DHANA NJAY SHARMA FROM RAMPRASAD SHARMA & ASSOCIATES ATTENDED ON SOME DATE S BUT THERE WAS COMPLETE FAILURE FROM 10.03.2008 TO 04.06.2008. IT IS ALSO NOTICED THAT THE FIRST NOTING WAS MADE ON 19.01.2007 AND ON TELEPHON IC REQUEST OF SHRI DHANANJAY SHAMRA CHARTERED ACCOUNTANT THE CASE WAS ADJOURNED TO 15.11.2007 I.E. CONSIDERABLY LONG ADJOURNMENT ON THE REQUEST OF THE CHARTERED ACCOUNTANT. IN SPITE OF THIS ASSESSEE WA S NEVER REPRESENTED BEFORE THE CIT(A). 5. GENERALLY WE WOULD NOT HAVE INTERFERED WITH THE ORD ER OF THE CIT(A) AS SUFFICIENT OPPORTUNITY WAS GIVEN TO THE ASSESSEE TO REPRESENT BEFORE THE CIT(A). HOWEVER AS SEEN FROM THE ORDER OF THE CIT( A) THE CIT(A) HAS NOT CONSIDERED THE ISSUE ON MERITS AT ALL. HE ONLY DISM ISSED THE APPEAL FOR NON- PROSECUTION BY THE ASSESSEE. IN OUR VIEW THE CIT(A) DOES NOT HAVE ANY POWER TO DISMISS THE APPEAL FOR NON-PROSECUTION BY THE AS SESSEE BEFORE HIM. IT IS INCUMBENT ON HIM TO DECIDE ISSUE ON MERITS WHICH THE CIT(A) HAS NOT DONE. THEREFORE WE ARE OF THE OPINION THAT THE CIT(A) SH OULD HAVE DISPOSED OFF THE APPEAL ON MERITS. THE MATTER REQUIRES ADJUDICATION BY THE CIT(A) ON MERITS. 6. SINCE THERE IS DEFAULT BY THE ASSESSEE IN NOT APPEA RING BEFORE THE CIT(A) WE LEVY A TOKEN COST OF ` 1 000/- ON THE ASSESSEE TO BE PAID AS PER THE RULES FOR HIS NON-COMPLIANCE BEFORE THE CIT(A) AND SET ASIDE THE ORDER OF THE CIT(A) FOR DISPOSAL OF APPEAL ON MERITS. THE CIT(A ) IS DIRECTED TO CONSIDER THE APPEAL BY GIVING ONE MORE OPPORTUNITY TO THE AS SESSEE AND DECIDE THE ISSUE ON MERIT OF THE GROUNDS RAISED BEFORE HIM. FO R THESE REASONS THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL P URPOSE WITHOUT GOING INTO THE MERITS OF THE ISSUE RAISED BEFORE US FROM GROUN D NOS. 2 TO 6. GROUND NO. 1 IS THEREFORE CONSIDERED ALLOWED. ASSESSEE SHOUL D PAY THE COST OF ` 1 000/- ITA NO. 3310/MUM/2010 M/S. SANTOGEN TEXTILE MILLS LTD. 3 WITHIN 30 DAYS FROM THE RECEIPT OF THIS ORDER. APPE AL RESTORED TO THE FILE OF CIT(A). 7. IN THE RESULT APPEAL IS ALLOWED FOR STATISTICAL PU RPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH JULY 2011. SD/- SD/- (B. RAMAKOTAIAH) (R.S. PADVEKAR) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI DATED: 28 TH JULY 2011 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) XXIX MUMBAI 4. THE CIT VIII MUMBAI CITY 5. THE DR J BENCH ITAT MUMBAI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT MUMBAI BENCHES MUMBAI N.P.