JIYO G. LALWANI, MUMBAI V. ITO WD 23(2)(3), MUMBAI

ITA 185/MUM/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 4002 (ITAT-MUMBAI)
• Duration Of Justice: 3 year(s) 1 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-02-2016
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: J
• Next Hearing Date: 03-09-2015
• Assessment Year: 2003-2004
• Appeal Filed On: 04-01-2013
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: M SUBRAMANIAN
• Section: 147

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH J , MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA , ACCOUNTANT MEMBER ITA NO. 185/MUM/2013 : (A.Y : 200 3 - 04 ) JIYO G. LALWANI J - 301, VARDHAMAN NAGAR, JN. OF R.P. ROAD & M.G. ROAD, MULUND (W), MUMBAI 400 080 PAN : AAAPL4170E (APPELLANT) VS INCOME TAX OFFICER 23(2)(3), MUMBAI (RESPONDENT) ASSESSEE BY : SHRI M. SUBRAMANIAN REVENUE BY : SHRI VINOD KUMAR, DR DATE OF HEARING : 02/12/2015 DATE OF PRONOUNCEMENT : 12 /0 2 /2016 O R D E R PER ASHWANI TANEJA , A M : THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A) - 11, MUMBAI DT. 30.11.2012 FOR A.Y 2003 - 04. 2. THE FIRST GROUND RAISED BY THE ASSESSEE IS REGARDING VALIDITY OF RE - OPENING U/S 147 OF THE ACT. IT HAS BEEN ARGUED BY THE LD. COUNSEL AT THE OUTSET THAT REASONS WERE NOT PROVIDED DURING THE COURSE OF THE ASSESSMENT PROCEEDINGS AND THESE HAVE BEEN PROVIDED DURING THE COURSE OF HEARING BEFORE THE TRIBUNAL FOR THE FIRST TIME IN PURSUANCE OF THE D IRECTIONS OF THE BENCH GIVEN ON AN EARLIER DATE. IT WAS SUBMITTED THAT IN VIEW OF THIS 2 JIYO G. LALWANI ITA NO. 185/MUM/2013 DIFFICULTY, THE OBJECTIONS TO THE VALIDITY OF THE R EASONS RECORDED COULD NOT BE SUBMITTED TO THE AO AND THEREFORE, THIS MATTER MAY BE SENT BACK TO THE AO FOR FILING R EQUISITE OBJECTIONS TO RE - OPENING. ON THE OTHER HAND, THE LD. DR SUPPORTED THE ORDERS OF THE LOWER AUTHORITIES. HOWEVER, BOTH THE PARTIES AGREED DURING THE COURSE OF THE HEARING THAT THIS MATTER MAY BE SENT BACK TO THE FILE OF THE AO FOR FOLLOWING THE DU E PROCEDURE AS PER LAW. 3. WE HAVE HEARD BOTH THE PARTIES AND GONE THROUGH THE ORDERS OF THE LOWER AUTHORITIES. THE ADMITTED POSITION IS THAT THE R EASONS WERE NOT PROVIDED TO THE ASSESSEE DURING THE COURSE OF THE ASSESSMENT PROCEEDINGS AND THESE HAVE BEEN PROVIDED NOW FOR THE FIRST TIME. UNDER SUCH CIRCUMSTANCES, THE ASSESSEE WAS NOT ABLE TO FILE HIS OBJECTIONS TO THE RE - OPENING BEFORE THE AO. UNDER THES E CIRCUMSTANCES, BOTH THE PARTIES AGREED THAT THIS MATTER MAY BE SENT BACK TO THE FILE OF THE AO SO THAT THE MANDATE OF THE LAW, AS DECLARED BY THE HONBLE SUPREME COURT IN THE CASE OF GKN DRIVESHAFT (INDIA) LTD., 259 ITR 19 (SC) COULD BE FOLLOWED. UNDER THESE CIRCUMSTANCES, WE FIND IT APPROPRIATE TO SEND ALL THE GROUNDS RAISED BEFORE US BACK TO THE FILE OF THE AO. THE ASSESSEE SHALL FILE HIS OBJECTIONS WITH REGARD TO THE RE - OPENING TO THE AO. THE AO SHALL DISPOSE OF THESE OBJECTIONS BY A SPEAKING ORDER BEFORE PROCEEDING FOR RE - ASSESSMENT PROCEEDINGS , IF HE FOUND SO FIT IN HIS DECISION ON THE OBJECTIONS RAISED BY THE ASSESSEE . REQUISITE OPPORTUNITY OF HEARING SHALL BE GIVEN TO THE ASSESEE FOR FILING REQUISITE DETAILS AND DOCUMENTS AS MAY BE REQUIRED BY T HE AO OR AS MAY BE CONSIDERED APPROPRIATE BY THE ASSESSEE AS PER LAW AND FACTS. THE ASSESSEE IS FREE TO RAISE ALL THE LEGAL AND FACTUAL ISSUES BEFORE THE AO. AS A RESULT, THE APPEAL IS TREATED AS PARTLY ALLOWED FOR STATISTICAL PURPOSES. 3 JIYO G. LALWANI ITA NO. 185/MUM/2013 4. IN THE RESULT , APPEAL OF THE ASSESSEE IS PARTLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 1 2 T H FEBRUARY , 2016. S D / - S D / - (SANJAY GARG) JUDICIAL MEMBER (ASHWANI TANEJA) ACCOUNTANT MEMBER MUMBAI, DATE : 1 2 T H FEBRUARY , 2016 COPY TO : 1) THE APPELLANT 2) THE RESPONDENT 3) THE CIT(A) CONCERNED 4) THE CIT CONCERNED 5) THE D.R, J BENCH, MUMBAI 6) GUARD FILE BY ORDER DY./ASSTT. REGISTRAR *SSL* I.T.A.T, MUMBAI