UDAY PLASTO PRODUCTS P LTD, MUMBAI V. ACIT 10(3), MUMBAI

ITA 2768/MUM/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 59797 (ITAT-MUMBAI)
• Duration Of Justice: 10 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-02-2012
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: F
• Assessment Year: 2008-2009
• Appeal Filed On: 08-04-2011
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Recovery proceedings; Reasonable cause

Judgement Text

UDAY PLASTO PRODUCTS P LTD 2 3.1 ON APPEAL, THE ASSESSEE HAS RAISED GROUND FOR M AKING THE GROUND FOR REMANDING BACK THE MATTER TO THE RECORD OF THE ASSE SSING OFFICER FOR GRANTING AN OPPORTUNITY TO SUBMIT THE REQUIRED PROPER DOCUMENTS AND EXPLANATION FOR SCRUTINY. THE CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE SUMMARILY VIDE IMPUGNED ORDER. THE GROUND RAISED BY THE ASSESSEE A ND THE RELEVANT PART OF THE ORDER OF THE CIT(A) IS REPRODUCED IN PARAS 3.1 AND 3.2 AS UNDER: 3.1 1. THE DEALER PRAYS FOR GETTING ONE MORE OPP ORTUNITY TO GET ASSESSED. 2. THE DEALER PRAYS FOR REMAND BACK THE CASE TO CON CERNED OFFICER AND GET REASSESSED FOR THE SAME AND GET AN OPPORTUN ITY TO SUBMIT THE REQUIRED PROPER DOCUMENTS AND EXPLANATION FOR S CRUTINY. 3. THE DEALER PRAYS TO YOUR KIND SELF TO STOP ALL F URTHER RECOVERY PROCEEDINGS AND WILL COMPLY WITH ALL THE DETAILS TO THE CONCERNED OFFICER AT THE EARLIEST 3.2 IN THE GROUNDS OF APPEAL AS ABOVE IT HAS SIMPLY BEEN REQUESTED THAT THE MATTER MAY BE REMANDED TO THE ASSESSING OFFICER AND OPPORTUNITY MAY BE AFFORDED. HOWEVER, BEFORE ME THE ASSESSEE HA S NOT BROUGHT ON RECORD THE REASONABLE CAUSE BECAUSE OF WHICH IT F AILED TO FURNISH THE DETAILS CALLED FOR BY THE ASSESSING OFFICER. EVEN I N THE LETTER DATED 28- 01- 11 NO SUCH SUBMISSIONS HAVE BEEN MADE. IN VIEW OF T HIS, I AM OF THE OPINION THAT THE ASSESSEE IS NOT HAVING ANY REASONA BLE CAUSE FOR GIVING ONE MORE OPPORTUNITY AND HENCE THE FINDINGS GIVEN I N THE ASSESSMENT ORDER ARE UPHELD. EVEN ON MERIT, THE ASSESSEE HAS N OT GIVEN ANY DETAILED SUBMISSIONS WITH REGARD TO THE ADDITIONS MADE. HENC E, I HAVE NO REASON TO DEVIATE WITH THE FINDINGS GIVEN BY THE ASSESSING OF FICER IN THE ASSESSMENT ORDER TO THE APPELLANT, AS MENTIONED IN PARAGRAPH 2 AND 3 OF THE ASSESSMENT ORDER. THE APPELLANT FAILED TO FILE REQU ISITE DETAILS CALLED FOR BY THE ASSESSING OFFICER AND HENCE THE ASSESSMENT HAS BEEN COMPLETED ON THE BASIS OF MATERIAL AVAILABLE ON RECORD. 4 FROM THE ABOVE PART OF THE ORDER OF THE CIT(A), I T IS MANIFEST THAT THE ASSESSEE HAS PLEADED BEFORE THE CIT(A) FOR SEEKING ONE MORE OPPORTUNITY TO FILE THE NECESSARY DETAILS AND EXPLANATION AND THE CIT( A) HAS REJECTED THE PLEA OF THE ASSESSEE SUMMARILY WITHOUT GOING INTO THE MERIT S OF THE CASE OF THE ASSESSEE. ACCORDINGLY, IN THE INTEREST OF JUSTICE, WE ARE OF THE CONSIDERED OPINION THAT THE ASSESSEE BE GIVEN ONE MORE OPPORTUNITY TO FILE THE NECESSARY DETAILS AND EXPLANATION IN SUPPORT OF ITS CASE. HENCE, WE REMIT THE MATTER BACK TO THE RECORD OF THE ASSESSING OFFICER FOR AFFORDING REASO NABLE OPPORTUNITY TO THE