AROMA ORGANICS LTD, MUMBAI v. ADDL CIT RG 10(2), MUMBAI

ITA 6606/MUM/2009 | 2004-2005
Pronouncement Date: 29-07-2011 | Result: Partly Allowed

Appeal Details

RSA Number 660619914 RSA 2009
Assessee PAN AAACA5370J
Bench Mumbai
Appeal Number ITA 6606/MUM/2009
Duration Of Justice 1 year(s) 7 month(s)
Appellant AROMA ORGANICS LTD, MUMBAI
Respondent ADDL CIT RG 10(2), MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 29-07-2011
Appeal Filed By Assessee
Order Result Partly Allowed
Bench Allotted A
Tribunal Order Date 29-07-2011
Assessment Year 2004-2005
Appeal Filed On 29-12-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES A MUMBAI BEFORE S/SHRI D.K.AGARWAL (JM) AND R.K.PANDA(A.M ) ITA NO. 6606/MUM/2009 (ASSESSMENT YEAR:2004-05) M/S AROMA ORGANICS LIMITED 110 KRISHNA BHAVAN 22/B S.D.MARG GOVANDI STATION ROAD MUMBAI-400088 PAN:AAACA5370J THE ADDL. COMMISSIONER OF INCOME TAX RANGE 10(2) MUMBAI. APPELLANT V/S RESPONDENT DATE OF HEARING : 28.7.2011 DATE OF PRONOUNCEMENT : 28.7.2011 APPELLANT BY : MS. NATASH A MANGAT RESPONDENT BY : SHRI P.K.B.M ENON O R D E R PER D.K.AGARWAL (JM) THIS APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED AGAINST THE EX-PARTE ORDER DATED 13.11.2009 PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX (A) FOR THE ASSESSMENT YEAR 2004-05. 2. BRIEFLY STATED FACTS OF THE CASE ARE THAT THE AS SESSEE COMPANY IS ENGAGED IN THE BUSINESS OF CHEMICAL TR ADING STORAGE AND COMMISSION AGENTS. IT FILED RETURN DECLARING INCOME OF RS.36 83 963/-. THE AO AFTER PROCESSIN G THE RETURN UNDER SECTION 143(1) OF THE INCOME TAX ACT 1961 (IN SHORT THE ACT) SELECTED THE CASE FOR SCRUTINY AND ISSUED NOTICE UNDER SECTION 143(2) OF THE ACT. IN RESPO NSE THE ITA NO. 6606/MUM/2009 (ASSESSMENT YEAR:2004-05) 2 ASSESSEE FILED VARIOUS DETAILS AS CALLED FOR. HOWE VER THE ASSESSMENT WAS COMPLETED AT AN INCOME OF RS.40 84 210/- INCLUDING THE DISALLOWANCE OF DEPRECIATION ON CARS RS.1 22 571/-AND EXCESS RENT PAID TO THE PARTIES CO VERED UNDER SECTION 40A(2)(B) OF RS.2 77 677/- VIDE ORDE R DATED 8.12.2006 PASSED UNDER SECTION 143(3) OF THE ACT. 3. ON APPEAL THE LEARNED COMMISSIONER OF INCOME TA X (A) FIXED THE DATE OF HEARING FOR 7.11.2007 ON WHIC H DATE THE ASSESSEE SOUGHT ADJOURNMENT AND THE CASE WAS ADJOUR NED TO 7.1.2008. AGAIN THE ASSESSEE SOUGHT ADJOURNMENT AN D THE CASE WAS ADJOURNED TO 1.2.2008. THEREAFTER THE CA SE WAS FIXED FOR 20.10.2008 AND AGAIN THE ASSESSEE REQUEST ED FOR ADJOURNMENT. ON THE NEXT DATE OF HEARING THE CAS E WAS FURTHER ADJOURNED AT THE REQUESTS OF THE ASSESSEE A ND FINALLY IT WAS FIXED FOR 9.11.2009. IN THE ABSENCE OF ANY COMPLIANCE BY THE ASSESSEE ON THE DATE OF HEARING THE LEARNED COMMISSIONER OF INCOME TAX (A) PASSED EX-PARTE ORDE R AND DISMISSED THE ASSESSEES APPEAL. 4. BEING AGGRIEVED BY THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (A) THE ASSESSEE IS I N APPEAL BEFORE US CHALLENGING THE VALIDITY OF THE ORDER PAS SED BY THE LEARNED COMMISSIONER OF INCOME TAX (A) WITHOUT HEAR ING THE ASSESSEE AND SUSTENANCE OF DISALLOWANCE OF ADDITI ON OF ITA NO. 6606/MUM/2009 (ASSESSMENT YEAR:2004-05) 3 DEPRECIATION OF RS.1 22 571/- AND DISALLOWANCE UN DER SECTION 40A(2)(B) OF THE ACT OF RS.2 77 677/-. 5. AT THE TIME OF HEARING THE LEARNED REPRESENTATI VE OF THE ASSESSEE SUBMITS THAT SINCE THE LEARNED COMMISS IONER OF INCOME TAX (A) PASSED THE ORDER WITHOUT HEARING THE ASSESSEE THEREFORE IN THE INTERESTS OF JUSTICE THE MATTER MAY BE RESTORED BACK TO THE FILE OF THE LEARNED COM MISSIONER OF INCOME TAX (A). 6. ON THE OTHER HAND THE LEARNED D.R. SUPPORTS THE ORDER OF THE AO AND THE LEARNED COMMISSIONER OF INCOME T AX (A). 7. HAVING CAREFULLY HEARD THE SUBMISSIONS OF THE RI VAL PARTIES AND PERUSING THE MATERIAL AVAILABLE ON REC ORD WE ARE OF THE VIEW THAT IN THE INTERESTS OF JUSTICE ONE MO RE OPPORTUNITY BE PROVIDED TO THE ASSESSEE TO REPRES ENT HIS CASE BEFORE THE LEARNED COMMISSIONER OF INCOME TAX (A) AND ACCORDINGLY WE SET ASIDE THE ORDER PASSED BY T HE LEARNED COMMISSIONER OF INCOME TAX (A) AND SEND BAC K THE ENTIRE MATTER TO HIS FILE TO DECIDE THE SAME AFRESH AND IN ACCORDANCE WITH LAW AFTER PROVIDING REASONABLE OPPO RTUNITY OF BEING HEARD TO THE ASSESSEE. THE GROUNDS TAKEN BY T HE ASSESSEE ARE THEREFORE PARTLY ALLOWED FOR STATIST ICAL PURPOSES. ITA NO. 6606/MUM/2009 (ASSESSMENT YEAR:2004-05) 4 8. IN THE RESULT THE ASSESSEES APPEAL STANDS PART LY ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 28.7.2011. SD SD (R.K.PANDA) (D.K.AGARWAL) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI DATED 28 TH JULY 2011 SRL: COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT CONCERNED 4. CIT(A) CONCERNED 5. DR CONCERNED BENCH 6. GUARD FILE. TRUE COPY BY ORDER ASSTT. REGISTRAR ITAT MUMBAI