RITU BERANI, MUMBAI V. PRINCIPAL COMMISSIONER OF INCOME TAX - 24, MUMBAI

ITA 2911/MUM/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 6581 (ITAT-MUMBAI)
• Duration Of Justice: 9 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-02-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2009-2010
• Appeal Filed On: 07-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: T KEPGEN
• Assessee Lawyers: GAURAB KABRA
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES D , MUMBAI BEFORE S HRI RAJESH KUMAR (AM ) AND SHRI RAM LAL NEGI (JM) ITA NO. 2911 /MUM/20 1 8 ASSESSMENT YEAR: 2009 - 10 SMT. RITU BERANI, 401, 402 SKY PAN CHS. , ANDHERI (W), MUMBAI - 400053 PAN: ALZPB8838 M VS. THE PRINCIPAL COMMISSIONER OF INCOME TAX 24, MUMBAI (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI GAURAB KABRA ( A R ) REVENUE BY : SHRI T KEPGEN ( CIT DR) DATE OF HEARING: 21/02 /201 9 DATE OF PRONOUNCEMENT: 21 / 02 /201 9 O R D E R PER RAM LAL NEGI, JM THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST ORDER DATED 20.03.2018 PASSED BY THE LD. PRINCIPAL COMMISSIONER OF INCOME TAX (FOR SHORT THE PR. CIT) - 24 , MUMBAI , FOR THE A S S ESSMENT YEAR 2009 - 10 , WHEREBY THE LD. PR. CIT EXERCISING THE POWERS U/S 263 OF THE INCOME TAX ACT, 1961 (FOR SHORT THE ACT) REVISED THE ASSESSMENT ORDER PASSED U/S 143 (3) 2. THE ASSESSEE HAS PREFERRED THE PRESENT APPEAL AGAINST THE ORDER OF THE LD. CI T (A) BY RAISING THE FOLLOWING EFFECTIVE GROUND S OF APPEAL: 1. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AS WELL AS IN LAW, THE LEARNED PRINCIPAL CIT HAS ERRED IN PASSING REVISION ORDER U/S 263 OF THE INCOME TAX ACT, 1961 FOR THE ASSESSMENT ORDER U/S 143 (3) R.W.S. 147 OF THE ACT PASSED BY THE LEARNED 2 ITA NO. 2911 / MUM/2018 ASSESSMENT YEAR: 2009 - 10 ASSESSING OFFICER AFTER MAKING ADEQUATE ENQUIRIES AND APPLICATION OF MIND WITHOUT CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE. 2. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AS WELL AS IN LAW, THE LEARN ED PRINCIPAL CIT HAS ERRED IN CONSIDERING THE ORDER PASSED U/S 143 (3) R.W.S. 147 OF THE INCOME TAX ACT, 1961 BY THE LEARNED ASSESSING OFFICER AS ERRONEOUS AND PREJUDICIAL TO THE INTEREST OF THE REVENUE, WITHOUT APPRECIATING THE FACTS AND CIRCUMSTANCES OF THE CASE. 3. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AS WELL AS IN LAW, THE LEARNED PRINCIPAL CIT HAS ERRED IN SETTING ASIDE ASSESSMENT ORDER PASSED BY THE LEARNED ASSESSING OFFICER AND DIRECTING HIM TO MAKE FRESH ASSESSMENT, WITHOUT APPRECIATING THE FAC TS AND CIRCUMSTANCES OF THE CASE. 4. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AS WELL AS IN LAW, THE LEARNED PRINCIPAL CIT HAS ERRED IN GIVING DIRECTION TO THE LEARNED ASSESSING OFFICER TO VERIFY THE FACTS ON THE ISSUE WHICH WAS ALREADY VERIFIED BY THE LE ARNED ASSESSING OFFICER DURING THE COURSE OF ASSESSMENT PROCEEDINGS, WHICH WAS LATER ON ALSO CONFIRMED BY THE HONBLE CIT (A) IN ITS ORDER DATED 30.11.2017, WITHOUT APPRECIATING THE FACTS AND CIRCUMSTANCES OF THE CASE. 5. ON THE FACTS AND CIRCUMSTANCES OF T HE CASE AS WELL AS IN LAW, THE LEARNED PRINCIPAL CIT HAS ERRED IN GIVING DIRECTION TO THE LEARNED ASSESSING OFFICER TO VERIFY APPELLANTS CLAIM OF FREIGHT & FORWARDING CHARGES OF RS. 11,87,895/ - , WITHOUT APPRECIATING THE FACTS AND CIRCUMSTANCES OF THE CASE . 3. AT THE OUTSET, THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE HAS MOVED AN APPLICATION FOR WITHDRAWAL OF THE APPEAL AS THE ASSESSEE DOES NOT WANT TO PURSUE THE PRESENT APPEAL. THEREFORE, THE ASSESSEE MAY BE PERMITTED TO WITHDRAW THE S AME. 3 ITA NO. 2911 / MUM/2018 ASSESSMENT YEAR: 2009 - 10 4. THE LD. DEPARTMENTAL REPRESENTATIVE DID NOT OPPOSE THE APPLICATION F ILED BY THE ASSESSEE. HENCE, WE ALLOW THE APPLICATION FOR WITHDRAWAL OF THE APPEAL AND DISMISS THE PRESENT APPEAL AS WITHDRAWN. IN THE RESULT, APPEAL FILED BY THE ASSESSEE F OR A SSESSMENT YEAR 2009 - 2010 IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST FEBRUARY, 2019 . SD/ - SD/ - ( RAJESH KUMAR ) ( RAM LAL NEGI ) ACCOUNTANT MEMBE R JUDICIAL MEMBER MUMBAI ; DATED: 21 / 02/2019 ALINDRA, PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESP ONDENT. 3. ( ) / THE CIT(A) - 4. / CIT 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE . / BY ORDER, //TRUE COPY// / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI