ITO 2(1)(1), MUMBAI V. BALKAN CHEMICALS P.LTD, DOMBIVALI

ITA 2598/MUM/2017

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 0215 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-06-2017
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 13-06-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 10-04-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B S BIST
• Assessee Lawyers: SUBODH RATNAPARKHI
• Section: 148; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH SMC, MUMBAI BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER ITA NO.2598/M/2017 ASSESSMENT YEAR: 2010-11 INCOME TAX OFFICER-2(1)(1), 543, AAYAKAR BHAVAN, 5 TH FLOOR, M.K. MARG, MUMBAI 400 020 VS. M/S. BALKAN CHEMICALS PVT. LTD., A-183, MIDC, PHASE-1, DOMBIVLI 421301 PAN: AAACB1980D (APPELLANT) (RESPONDENT) PRESENT FOR: ASSESSEE BY : SHRI SUBODH RATNAPARKHI, A.R. REVENUE BY : SHRI B.S. BIST, D.R. DATE OF HEARING : 13.06.2017 DATE OF PRONOUNCEMENT : 29.06.2017 O R D E R PER D.T. GARASIA, JUDICIAL MEMBER: THE PRESENT APPEAL HAS BEEN PREFERRED BY THE REVEN UE AGAINST THE ORDER DATED 11.01.2017 OF THE COMMISSIONER OF INCOME TAX (APPEALS) [HEREINAFTER REFERRED TO AS THE CIT(A)] RELEVANT TO ASSESSMENT Y EAR 2010-11. 2. THE SHORT FACTS OF THE CASE ARE AS UNDER: THE ASSESSEE HAS FILED THE RETURN FOR A.Y. 2010-11 . THEREAFTER, THE NOTICE UNDER SECTION 148 WAS ISSUED TO THE ASSESSEE AND ASSESSEE WAS DIRECTED TO FILE THE RETURN. AS PER THE AIR INFORMATION ASS ESSEE COMPANY HAS SOLD THE IMMOVABLE PROPERTIES AT RS.27,00,000/- EACH ON 18.0 2.2010 VIDE REGISTRATION NO.1924 & 1925 OF 2010 OF FLAT NO.701 & 702, 7 TH FLOOR, HARMONY, MUMBAI. AND ACCORDING TO THE SAID INFORMATION ASSESSEE WAS ASKED TO GIVE THE COPY OF SALE DEED OF THE ABOVE PROPERTIES. BUT ASSESSEE DI D NOT SUBMIT ANY COPY. THE ITA NO.2598/M/2017 M/S. BALKAN CHEMICALS PVT. LTD. 2 AO CALLED FOR THE INFORMATION FROM DOMBIVALI NAGARI SAHAKARI BANK LTD. REGARDING ASSESSEES BANKING TRANSACTION AND MADE T HE ADDITION. 3. MATTER CARRIED TO THE LD. CIT(A) AND THE LD. CIT (A) HAS ALLOWED THE CLAIM OF THE ASSESSEE. DURING THE COURSE OF HEARIN G, THE LD. D.R. SUBMITTED THAT ASSESSEE DID NOT REMAIN PRESENT BEFORE THE ASS ESSING OFFICER (HEREINAFTER REFERRED TO AS THE AO). ALL THE EVIDENCES WERE SUB MITTED BEFORE THE LD. CIT(A) AND THE LD. CIT(A) HAS GRANTED THE RELIEF BU T LD. CIT(A) HAS NOT CALLED FOR THE REMAND REPORT FROM THE AO. MOREOVER , LD. CIT(A) HIMSELF HAS NOT MADE ENQUIRY. THEREFORE, IT IS A VIOLATION OF RULE 46A OF THE INCOME TAX RULES BY NOT GIVING THE AO AN OPPORTUNITY TO EXAMIN E THE EVIDENCE FILED DURING THE APPELLATE PROCEEDING MORE SO WHEN THE AS SESSEE HAS NOT ATTENDED DURING THE ASSESSMENT PROCEEDING AND THE ORDER WAS PASSED UNDER SECTION 144 OF THE ACT. 4. THE LD. A.R. FAIRLY ADMITTED THAT THE ORDER IS P ASSED EX-PARTE WITHOUT GIVING OPPORTUNITY. 5. WE HAVE HEARD THE RIVAL CONTENTIONS OF BOTH THE PARTIES. SINCE THE LD. A.R. HAS ADMITTED THAT THE ORDER IS PASSED EX-PARTE WITHOUT GIVING OPPORTUNITY TO THE AO, WITHOUT GOING INTO THE MERIT OF THE CASE WE RESTORE THIS MATTER TO THE FILE OF THE AO FOR DECISION AFRESH AS PER LAW. 6. IN THE RESULT, APPEAL OF THE REVENUE IS TREATED AS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 29.06.2017. SD/- (D.T. GARASIA) JUDICIAL MEMB ER MUMBAI, DATED: 29.06.2017. * KISHORE, SR. P.S. ITA NO.2598/M/2017 M/S. BALKAN CHEMICALS PVT. LTD. 3 COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT (A) CONCERNED, MUMBAI THE DR CONCERNED BENCH //TRUE COPY// [ BY ORD ER DY/ASSTT. REGISTRAR, ITAT, MUMBAI.