Sanofi India Limited (formerly Aventis Pharma Limited) v. DCIT-TDS, Circle 1(1), Mumbai
[Citation -2016-LL-1018-35]
| Citation | 2016-LL-1018-35 |
|---|---|
| Appellant Name | Sanofi India Limited (formerly Aventis Pharma Limited) |
| Respondent Name | DCIT-TDS, Circle 1(1), Mumbai |
| Court | ITAT-Mumbai |
| Relevant Act | Income-tax |
| Date of Order | 18/10/2016 |
| Assessment Year | 2008-09 |
| Judgment | View Judgment |
| Keyword Tags | opportunity of being heard • hospital building • natural justice • default in making payment of tax • deduction of tax at source |
| Bot Summary: | PAN No.AAACH2736F Assessee by None Department by Shri A.K. Kardam Date of Hearing 18.10.2016 Date of Pronouncement 18.10.2016 ORDER Per B.R. Baskaran :- The appeal filed by the assessee is directed against the order dated 4.12.2014 passed by learned CIT(A)-59, Mumbai and it relates to A.Y. 2008-09. None appeared on behalf of the assessee and hence we proceed to dispose of the appeal ex-parte, without presence of the assessee. The appeal filed by the assessee challenging the said order was dismissed by learned CIT(A) ex-parte, since the assessee did not appear before him. We noticed from the order passed by the learned CIT(A) that first appellate authority has given only one opportunity to the assessee, which was not availed by the assessee. From the statement of facts filed before learned CIT(A), we notice that the assessee has brought out certain factual aspects of the matter and they have not been considered by the tax authorities. Accordingly, we set aside the order passed by learned CIT(A) and restore the same to his file with direction to examine the case of the assessee afresh by affording adequate opportunity of being heard to the assessee. In the result, appeal filed by the assessee is treated as allowed for statistical purposes. |