Shivam Water Treaters Pvt. Ltd., Ahmedabad V. The Dy. CIT, Circle-8, Ahmedabad

ITA 1261/AHD/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 5932 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 4 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-09-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 15-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; TDS
• Section: 143(3); 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD [CONDUCTED THROUGH VIRTUAL AT AHMEDABAD] BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER& MS. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. NO. 1261/AHD/2018 (ASSESSMENT YEAR: 2010-11) SHIVAM WATER TREATERS PVT. LTD. SHIVAM HOUSE, 3, KASHANKRUPA, DR. JIVRAJ MEHTA HOSPITAL ROAD, VASNA, AHMEDABAD - 380007 VS. DCIT CIRCLE-8 AHMEDABAD [PAN NO. AAFCS5613R] ( APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : SHRI MAHESH CHHAJED, AR REVENUE BY : SHRI SANJEEV JAIN, SR. DR DATE OF HEARING 01.09.2021 DATE OF PRONOUNCEMENT 16 . 0 9 . 20 2 1 O R D E R PER MADHUMITA ROY - JM: THE INSTANT APPEAL FILED BY THE ASSESSEE IS DIRECT ED AGAINST THE ORDER DATED 19.03.2018 PASSED BY THE COMMISSIONER O F INCOME TAX (APPEALS)-7, AHMEDABAD ARISING OUT OF THE ORDER DAT ED 18.03.2013 PASSED BY THE DCIT, CIRCLE 8, AHMEDABAD UNDER SEC TION 143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED AS TO T HE ACT) FOR THE ASSESSMENT YEAR (A.Y.) 2010-11. 2. THE LD. CIT(A) HAS NOT DEALT WITH THE MATTER ON MERIT. THE APPELLANT HAS NOT PAID SELF-ASSESSMENT TAX AT THE T IME OF FILING OF ITS RETURN OF INCOME AND HENCE THE APPEAL IS NOT MAINTA INABLE UNDER SECTION 249(4) (A) OF THE ACT AND, THUS, DISMISSED BY THE L D. CIT(A). ITA NO.1261/AHD/2018 SHIVAM WATER TREATERS PVT. LTD. VS. DCIT ASST.YEAR 2010-11 - 2 - 3. AT THE TIME OF HEARING OF THE INSTANT APPEAL THE LD. ADVOCATE APPEARING FOR THE ASSESSEE SUBMITTED BEFORE US THAT THE SELF-ASSESSMENT TAX HAS BEEN PAID. IN THIS REGARD HE DREW OUT ATTE NTION TO PAGE 14 OF THE PAPER BOOK FILED BEFORE US. HE HAS FURTHER RELIED UPON THE ORDER RECORDED BY THE LD. CIT(A) AVAILABLE AT PAGE 22 OF THE SAID PAPER BOOK WHEREFROM IT APPEARS THAT ON 07.03.2018 THE LD. CIT (A) HAS ASKED FOR A REPORT ON THIS ISSUE FROM THE LD. AO REPLY WHEREOF WAS RECEIVED BY HIM ON 13.03.2018. HOWEVER, WITHOUT GRANTING AN OPPORT UNITY TO THE ASSESSEE ASKING FOR ANY CLARIFICATION AND/OR EXPLANATION IN REGARD TO SUCH REPORT SUBMITTED BY THE LD. AO THE LD. CIT(A) PASSED ORDER S DISMISSING THE APPEAL HOLDING THE SAME NOT MAINTAINABLE AS ALSO SU BMITTED BY THE LD. AR. 4. HOWEVER, THE LD. DR RELIED UPON THE ORDER PASSED BY THE AUTHORITIES BELOW. 5. HAVING HEARD THE LD. COUNSEL APPEARING FOR THE P ARTIES AND HAVING REGARD TO THE FACTS AND CIRCUMSTANCES OF THE CASE A ND UPON PERUSAL OF THE RECORDS OF THE CASE MADE AVAILABLE BEFORE US, WE AR E OF THE PRIMA FACIE VIEW THAT THE SUBMISSION MADE BY THE LD. AR HAS SOM E SUBSTANCE AND, THUS, WE ARE OF THE CONSIDERED OPINION THAT THE ISS UE IS REQUIRED TO BE REMITTED TO THE FILE OF THE LD. CIT(A) FOR ADJUDICA TION OF THE SAME. WE PASS ORDER ACCORDINGLY WITH A FURTHER DIRECTION UPO N THE HIM TO GRANT AN OPPORTUNITY OF BEING HEARD TO THE APPELLANT AND TO CONSIDER THE EVIDENCES WHICH THE ASSESSEE MAY CHOOSE TO FILE AT THE TIME O F HEARING OF THE APPEAL ITA NO.1261/AHD/2018 SHIVAM WATER TREATERS PVT. LTD. VS. DCIT ASST.YEAR 2010-11 - 3 - AND TO PASS ORDERS IN ACCORDANCE WITH LAW. ASSESSE ES APPEAL IS, THEREFORE, ALLOWED FOR STATISTICAL PURPOSES. 6. IN THE RESULT, THE APPEAL PREFERRED BY THE ASSES SEE IS ALLOWED FOR STATISTICAL PURPOSES. THIS ORDER PRONOUNCED IN OPEN COURT ON 16/09/2021 SD/- SD/- (PRADIP KUMAR KEDIA) (MS. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 16/09/2021 TANMAY, SR. PS TRUE COPY / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A)- 5. , ! ' , #$%% / DR, ITAT, AHMEDABAD 6. &' () / GUARD FILE. / BY ORDER, / (DY./ASSTT. REGISTRAR) !, #$ / ITAT, AHMEDABAD PER PRADIP KUMAR KEDIA - AM: I HAVE GONE THROUGH THE APPELLATE ORDER AUTHORED BY THE LEARNED JUDICIAL MEMBER. WHILE I TOTALLY CONCUR WI TH THE CONCLUSION DRAWN IN THE MATTER AND RESTORATION OF A PPEAL BACK TO THE FILE OF THE CIT(A), I, HOWEVER, RECORD MY REASO NS FOR SUCH CONCURRANCE AS UNDER; ITA NO.1261/AHD/2018 SHIVAM WATER TREATERS PVT. LTD. VS. DCIT ASST.YEAR 2010-11 - 4 - 2. THE RIVAL SUBMISSIONS WERE CONSIDERED. THE LEAR NED COUNSEL FOR THE ASSESSEE CONTENDS THAT IN THE SAID APPEAL, THE ASSESSEE HAS ALREADY PAID THE ADMITTED TAX LIABILITY BY WAY OF S ELF-ASSESSMENT TAX & TDS ETC. ALBEIT AFTER FILING OF THE RETURN. A PART OF TAX LIABILITY HAVE BEEN PAID BEFORE THE APPELLATE ORDER OF CIT(A) DATED 19.03.2018 WHEREAS REMAINING LIABILITY HAS BEEN DIS CHARGED AFTER THE DISMISSAL OF THE APPEAL BY THE CIT(A) ON ACCOUN T OF NON- PAYMENT OF TAX. IN ESSENCE, IT IS THE CASE OF THE ASSESSEE THAT NO TAX PAYABLE ON RETURNED INCOME IS OUTSTANDING AT TH E TIME OF HEARING BEFORE TRIBUNAL AND THEREFORE, THE REQUIREM ENT CONTEMPLATED UNDER SECTION 294(4)(A) OF THE ACT STO OD SUBSTANTIALLY COMPLIED WITH. THE EVIDENCE TOWARDS PAYMENT OF TAXES ETC. WERE ADVERTED TO SUPPORT SUCH PLEA. 3. IN THE LIGHT OF THE SUBMISSIONS MADE ON BEHALF O F THE ASSESSEE, IT IS CONSIDERED EXPEDIENT TO RESTORE THE ISSUE BACK TO THE FILE OF THE CIT(A) IN THE INTEREST OF SUBSTANTIAL J USTICE. THE CIT(A) SHALL SATISFY HIMSELF ABOUT THE PAYMENT OF A DMITTED TAX AND DISCHARGE OF TAX LIABILITY ON INCOME RETURNED B Y THE ASSESSEE. ON BEING SATISFIED THAT THE TAX AMOUNT ON RETURNED INCOME HAS SINCE BEEN PAID ALBEIT BELATEDLY, HE SHALL EXEMPT THE ASSESSEE FROM OPERATION OF SECTION 249(4) OF THE ACT AND ADMIT TH E APPEAL FOR ITS DISPOSAL ON MERITS. ITA NO.1261/AHD/2018 SHIVAM WATER TREATERS PVT. LTD. VS. DCIT ASST.YEAR 2010-11 - 5 - 4. THE APPEAL IS THUS RESTORED BACK TO THE FILE OF CIT(A) IN TERMS OF DIRECTIONS NOTED ABOVE FOR ITS DISPOSAL IN ACCORDANCE WITH LAW IN THE LIGHT OF DIRECTIONS NOTED ABOVE. SD/- (PRADIP KUMAR KEDIA) ACCOUNTANT MEMBER 5. IN THE RESULT, THE APPEAL FILED BY THE ASSES SEE IS ALLOWED FOR STATISTICAL PURPOSES. SD/- SD/- (PRADIP KUMAR KEDIA) ( MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER TRUE COPY 1. DATE OF DICTATION 01.09.2021 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 02.09.2021 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S 02 .09.2021 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT .09.2021 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S 16 .09.2021 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 16 .09.2021 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER