BASF INDIA LIMITED,MUMBAI V. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-1(2)(1), MUMBAI

ITA 4836/MUM/2024

AI Insights

BASF India Limited filed appeals against the orders passed by the Commissioner of Income Tax (Appeals), which upheld the orders under section 195(2) of the Income Tax Act, 1961 for the assessment years 2014-15 and 2015-16. The primary contention was that the CIT(A) did not consider the submissions and evidence provided by the assessee before dismissing the appeals. The Tribunal noted the lack of subsequent notices from the CIT(A) for four years and decided to restore the appeals for fresh consideration, allowing the assessee to present additional submissions if necessary.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 33384 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-11-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I
• Next Hearing Date: 30-10-2024
• Assessment Year: 2015-2016
• Appeal Filed On: 20-09-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JANCY ELIZABETH RANI L.
• Assessee Lawyers: HITEN THAKKAR
• Section: 250

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORESHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER ITA No. 4836 &4837/MUM/2024 (Assessment Year : 2015-16 &2014–15) BASF India Limited The Capital, A Wing, 1204 C, 12th Floor, Plot No. C-70, G Block, Bandra (east) S.O. Mumbia – 400051 Maharashtra. PAN – AAACB4599E ............... Appellant v/s DCIT (International Taxation) – 1(2)(1), Mumbai Maharashtra. ……………… Respondent Assessee by : Shri Hiten Thakkar Revenue by : Ms. Jancy Elizabeth Rani L., Sr.DR Date of Hearing – 30/10/2024 Date of Order - 06/11/2024 O R D E R PER BENCH The present appeals have been filed by the assessee challenging the separate impugned orders dated23/07/2024 and 24/07/2024 passed under section 250 of the Income Tax Act, 1961 (“the Act”) by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], which in turn arose from the orders passed under section 195(2) of the Act, for the assessment years 2015-16 and 2014-15. ITA No.4836 & 4837/MUM/2024 (A.Y.2015-16 & 2014-15) 2 2. During the hearing, the learned Authorised Representative (“learned AR”) at the outset submitted that the assessee filed its submission in response to the notice issued during the appellate proceedings, however, the learned CIT(A) without considering the same dismissed the appeal filed by the assessee and upheld the order passed under section 195(2) of the Act. From the perusal of the record, we find that for both assessment years, the learned CIT(A) issued hearing notices on 09/03/2020. From the perusal of the paper book filed by the assessee, we further find that the assessee filed its written submission alongwith the supporting documentary evidence in support of its claim on 18/03/2020 before the learned CIT(A). However, we find that the learned CIT(A)vide separate impugned orders dismissed the appeal filed by the assessee without considering the submission/evidence filed by the assessee. From the perusal of the impugned orders, we further find that apart from the afore-noted notice dated 09/03/2020, no other notice was issued by the learned CIT(A) for 4 years and the separate impugned orders were ultimately passed on 23/07/2024 and 24/07/2024. 3. Accordingly, in view of the facts and circumstances as noted in the foregoing paragraph, we deem it appropriate to restore both appeals to the file of the learned CIT(A) for de novo adjudication after consideration of the submission filed by the assessee. Since the matter is restored for consideration afresh, the assessee shall be at liberty to furnish any other submission in support of its claim before the learned CIT(A). No order shall be passed without affording reasonable opportunity of hearing to the parties. Further, the assessee is directed to appear before the learned ITA No.4836 & 4837/MUM/2024 (A.Y.2015-16 & 2014-15) 3 CIT(A) on all the dates of hearing as may be fixed without any default. As the matter is being restored to the file of the learned CIT(A) for adjudication on merits, the other grievances raised by the assessee in the present appeals do not call for adjudication at this stage. Accordingly, grounds raised by the assessee are allowed for statistical purposes. 4. In the result, the appeals by the assessee for the assessment years2014-15 and 2015-16 are allowed for statistical purposes. Order pronounced in the open Court on 06/11/2024 Sd/- (OMKARESHWAR CHIDARA) ACCOUNTANT MEMBER Sd/- (SANDEEP SINGH KARHAIL) JUDICIAL MEMBER MUMBAI, DATED: 06/11/2024 Prabhat Copy of the order forwarded to: (1) The Assessee; (2) The Revenue; (3) The PCIT / CIT (Judicial); (4) The DR, ITAT, Mumbai; and (5) Guard file. By Order Assistant Registrar ITAT, Mumbai "