SHREE GANESH FORGINGS LTD, MUMBAI V. DCIT TDS 3(2), MUMBAI

ITA 1158/MUM/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 100510 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 5 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-08-2015
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: E
• Assessment Year: 2008-2009
• Appeal Filed On: 21-02-2014
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 133A; 201(1)

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL E BE NCH, MUMBAI , , BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER & SHRI VIJAY PAL RAO, JUDICIAL MEMBER ./I.T.A. NO. 1158/MUM/2014 ( / ASSESSMENT YEAR : 2008-09 ./I.T.A. NO. 1159/MUM/2014 ( / ASSESSMENT YEAR : 2009-10 ./I.T.A. NO. 1160/MUM/2014 ( / ASSESSMENT YEAR : 2010-11 M/S. SHRI GANESH FORGINGS LTD., 412, EMCA HOUSE, SHAHID BHAGAT SINGH ROAD, MUMBAI 400 001 / VS. THE DCIT,TDS 3(2), K.G.MITTAL AYURVEDIC HOSPITAL BUILDING, 10 TH FLOOR, CHARNI ROAD(W), MUMBAI 400 002. # ./ ./PAN/GIR NO. : AAACS 7821E ( #% /APPELLANT ) .. ( &'#% / RESPONDENT ) APPELLANT BY SHRI RAHUL HAKANI RESPONDENT BY SHRI RAVINDER SINDHU ) *+ / DATE OF HEARING :10/08/2015 ) *+ / DATE OF PRONOUNCEMENT: 10/08/2015 / O R D E R PER N.K.BILLAIYA, JM: THESE THREE APPEALS BY THE ASSESSEE ARE DIRECTED A GAINST THREE SEPARATE ORDERS OF CIT(A)-14, MUMBAI PERTAINING T O ASSESSMENT YEARS 2008-09, 2009-10 AND 2010-11. ALL THESE THREE APPE ALS HAVE COMMON /I.T.A. NO. 1158,1159 & 1160/MUM/2014 2 GRIEVANCE, WHICH RELATES TO THE CONFIRMATION OF T HE LEVY OF TDS UNDER SECTION 194A OF THE ACT. THE QUANTUM MAY DIFFER IN ALL THESE IMPUGNED APPEALS. 2. BRIEFLY STATED, THE FACTS OF THE CASE ARE THAT THE ASSESSEE IS A PUBLIC LIMITED COMPANY MANUFACTURING FORGINGS FOR OIL AND NATURAL GAS INDUSTRIES. ORDER UNDER SECTION 201(1) OF THE INCOME TAX ACT, 1961(THE ACT) HAS BEEN MADE IN ALL THESE THREE YEARS PURSUANT TO A SURVEY UNDER SECTION 133A OF THE ACT. ADDITIONS WERE MADE UNDER SECTION 194A OF THE ACT. THE MATTER WAS CARRIED BEFORE CIT(A), WHO CONFIRMED THE FINDIN GS OF THE AO BY AN EX- PARTE ORDER. 3. BEFORE US, THE LD. COUNSEL FOR THE ASSESSEE STAT ED THAT THE ASSESSEE COMPANY IS INCURRING HEAVY LOSSES FROM ASSESSMENT Y EAR 2008-09 ONWARDS, PURSUANT TO WHICH ON 28/07/2010 THE ASSESSEE FILED AN APPLICATION WITH BIFR FOR REGISTERING IT AS SICK UNIT. ALTHOUGH, BI FR REGISTERED THE ASSESSEE ON 3/8/2010, BUT ON 21/11/2011 BIFR ABATED THE APPL ICATION FILED BY THE ASSESSEE TO DECLARE IT AS SICK UNIT AND AN APPEAL H AS BEEN FILED AGAINST THE SAID ORDER OF THE BIFR. LD. COUNSEL, FURTHER, STAT ED THAT THE ASSESSEE IS LEFT WITH NO STAFF/WORKERS SINCE PAST FOUR YEARS. IT IS THE SAY OF THE LD. COUNSEL THAT THE NOTICES ISSUED BY CIT(A) WENT UN-NOTICED BECAUSE OF THE REASONS MENTIONED HEREINABOVE. LD. COUNSEL PRAYED FOR SE TTING ASIDE THE ORDER OF THE FIRST APPELLATE AUTHORITY TO THE FILES OF THE F AA SO THAT THE ASSESSEE CAN PUT FORTH ITS CASE. 4. LD. DR FAIRLY CONCEDED TO THIS. 5. WE HAVE CAREFULLY GONE THROUGH THE ORDERS OF THE LOWER AUTHORITIES. IT IS AN UNDISPUTED FACT THAT CIT(A) DISMISSED THE AS SESSEES APPEAL BY AN EX- PARTE ORDER. IT IS ALSO AN ADMITTED FACT THAT INS PITE OF NOTICES, THE ASSESSEE DID NOT ATTEND THE APPELLATE PROCEEDINGS. HOWEVER, CONSIDERING THE PECULIAR FACTS BROUGHT TO OUR NOTICE AND MENTIO NED AS WELL, IN OUR CONSIDERED OPINION THE ASSESSEE MUST GET ONE MORE O PPORTUNITY TO EXPLAIN /I.T.A. NO. 1158,1159 & 1160/MUM/2014 3 THE FACTS OF ITS CASE BEFORE THE FAA. IN THE INTER EST OF JUSTICE AND FAIR PLAY, WE RESTORE THE ENTIRE APPEAL TO THE FILE OF CIT(A) . THE CIT(A) IS DIRECTED TO DECIDE THE ISSUE AFRESH AFTER GIVING A REASONABLE AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. IT IS MADE CLEAR TO THE LD. COUNSEL THAT THE ASSESSEE MUST ATTEND THE APPELLATE PROCEEDINGS AS AND WHEN CALLED FOR. 6. IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON 10 TH DAY OF AUGUST, 2015. SD/- SD/- (VIJAY PAL RAO ) (N.K. BILLAIYA) /JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; 1 DATED : 10/08/2015 . . ./ VM , SR. PS !'#$ %$' / COPY OF THE ORDER FORWARDED TO : 1. #% / THE APPELLANT 2. &'#% / THE RESPONDENT. 3. 2* ( ) / THE CIT(A)- 4. 2* / CIT 5. 34 &*56 , + 56 , / DR, ITAT, MUMBAI 6. 47 / GUARD FILE. / BY ORDER, '* &* //TRUE COPY// / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI