M/s. Divine Developers, Bangalore V. Income Tax Officer, Ward - 6(2)(3), Bengaluru

ITA 1356/BANG/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 2744 (ITAT-BANGALORE)
• Duration Of Justice: 9 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-03-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Next Hearing Date: 26-02-2020
• Assessment Year: 2009-2010
• Appeal Filed On: 31-05-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: R PREMI J
• Assessee Lawyers: ANU RAO PARTNER OF FIRM
• Keywords: Set aside
• Section: 10

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE , JUDICIAL MEMBER ITA NO. 1 3 5 6 TO 1358 /BANG/201 9 ASSESSMENT YEAR S : 2009 10 TO 2011 12 M/S. DIVINE DEVELOPERS , #53, GROUND FLOOR, 10 TH CROSS, 2 ND M AIN, 2 ND STAGE, W. O. C. ROAD, MAHALAKSHMI PURAM, BENGALURU 560 0 86 . PAN : A A GFD2166G V S. ITO, WARD 6 ( 2 ) ( 3 ), BENGALURU. APPELLANT RESPONDENT ASSESSEE BY : SHRI. ANU RAO, PARTNER OF THE ASSESSEE FIRM REVENUE BY : S MT. R. PREMI , J CIT (DR) DATE OF HEARING : 26 . 0 2 .20 20 DATE OF PRONOUNCEMENT : 17 . 0 3 .20 20 O R D E R PER A. K. GARODIA, ACCOUNTANT MEMBER T H E S E T HREE APPEAL S ARE FILED BY THE AS SE SSEE AND THESE ARE DIRECTED AGAINST TH RE E SEPARATE O RDER S OF CIT (A) 6 BENGALURU ALL DATED 25 .0 2 .201 9 . 2. IN COURSE OF HEARING, LEARNED AR OF THE ASSESSEE SUBMITTED THAT THESE THREE APPEALS OF THE ASSESSEE WERE DISMISSED BY CIT (A) AS UNADMITTED ON IT (TP) A NO. 1 356 TO 1358 /BANG/201 9 PAGE 2 OF 3 THIS BASIS THAT THE ASSESSEE HAS NOT PAID ADMITTED TAX BUT IN FACT, THE ASSESSEE HAS ALREADY PAID MORE THAN THE ADMITTED TAX. HE SUBMITTED THAT IN THE INTEREST OF JUSTICE, THE MATTER MAY BE RESTORED BACK TO THE FILE OF CIT (A) FOR A DECISION ON MERIT AFTER VERIFYING THE PAYMENT OF ADMITTED TAX. HE POINTED OUT THAT IN A. Y. 2009 10 AS PER GROUND NO. 3 RAISED BY THE ASSESSEE BEFORE THE TRIBUNAL, THE TAX PAYABLE ON THE RETURNED I NCOME WAS ONLY RS. 56,056/ - AND AN AMOUNT OF RS. 7.58 LACS IS ALREADY PAID BY THE ASSESSEE OR COLLECTED BY THE DEPARTMENT FOR THIS YEAR. SIMILARLY, HE POINTED OUT THAT IN A. Y. 2010 11 AS PER GROUND NO. 3 RAISED BY THE ASSESSEE BEFORE THE TRIBUNAL, THE T AX PAYABLE ON THE RETURNED INCOME WAS ONLY RS. 2 28,994/ - AND AN AMOUNT OF RS. 394,558/ - IS ALREADY PAID BY THE ASSESSEE OR COLLECTED BY THE DEPARTMENT FOR THIS YEAR. SIMILARLY, HE POINTED OUT THAT IN A. Y. 2011 12 AS PER GROUND NO. 3 RAISED BY THE ASSESSE E BEFORE THE TRIBUNAL, THE TAX PAYABLE ON THE RETURNED INCOME WAS ONLY RS. 210,871/ - AND AN AMOUNT OF RS. 823,478/ - IS ALREADY PAID BY THE ASSESSEE OR COLLECTED BY THE DEPARTMENT FOR THIS YEAR. LEARNED DR OF THE REVENUE SUPPORTED THE ORDER OF CIT (A) . 3 . WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND WE FIND THAT AS PER THE ORDER OF CIT (A) FOR A. Y. 2009 10, THE TAX PAYABLE ON THE RETURNED INCOME WAS RS. 282,994/ - AS AGAINST RS. 56,056/ - STATED BY THE ASSESSEE IN GROUND NO. 3 RAISED BEFORE THE TRIBUNAL FOR THIS YEAR BUT EVEN IF THE AMOUNT MENTIONED BY CIT (A) IS CORRE CT, THE ASSESSEE HAS STATED IN THE GROUND NO. 3 FOR THIS YEAR RAISED BEFORE THE TRIBUNAL THAT AN AMOUNT OF RS. 7.58 LACS IS ALREADY PAID BY THE ASSESSEE OR COLLECTED BY THE DEPARTMENT FOR THIS YEAR. FOR THE REMAINING TWO YEARS, THE AMOUNT OF ADMITTED TAX I S SAME AS PER THE ORDER OF CIT (A) AND AS PER THE RELEVANT GROUND RAISED BY THE ASSESSEE IN THESE TWO YEARS BEFORE THE TRIBUNAL , IT IS CLAIMED BY THE ASSESSEE THAT THE PAYMENT BY THE ASSESSEE AND/OR COLLECTION BY THE DEPARTMENT IN THESE TWO YEARS ALSO IS IT (TP) A NO. 1 356 TO 1358 /BANG/201 9 PAGE 3 OF 3 M ORE THAN THE AMOUNT OF ADMITTED TAX. BUT NO EVIDENCE IS PRODUCED BEFORE US ABOUT THE PAYMENT OF TAX AS CLAIMED IN GROUND NO. 3 RAISED BEFORE US IN THESE THREE YEARS AND HENCE, WE SET ASIDE THE ORDER OF CIT (A) AND RESTORE THE MATTER BACK TO HIS FILE WITH T HE DIRECTION THAT THE ASSESSEE SHOULD PRODUCE THE EVIDENCE IN THIS REGARD BEFORE CIT ( A) AND IF THE ASSESSEE IS ABLE TO ESTABLISH THAT ADMITTED TAX IS PAID THEN THE CIT ( A)N SHOULD ADMIT THE APPEALS AND DECIDE THE SAME ON MERIT. IN VIEW OF THIS, NO ADJUDIC ATION ON MERIT IS CALLED FOR AT THE PRESENT STAGE. 4 . IN THE RESULT, ALL THREE APPEAL S OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES . PRONOUNCED IN THE OPEN COURT ON TH E DATE MENTIONED ON THE CAPTION PAGE . SD/ - SD/ - ( PAVAN KUMAR GADALE ) (A.K. GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE, DATED : MARCH , 20 20 . /NS/ * COPY TO: 1. APPELLANTS 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE.