FAZAL ABDUL WAHAB SARNG, MUMBAI V. ASST CIT CEN CIR 36, MUMBAI

ITA 3229/MUM/2015

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 2290 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-07-2016
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 27-05-2015
• Court: TRIBUNAL
• Department Lawyers: NEIL PHILIP

Judgement Text

, . . , IN THE INCOME TAX APPELLATE TRIBUNAL SMC , BENCH MUMBAI BEFORE SHRI R.C.SHARMA, ACCOUNTANT MEMBER ./ ITA NO. 3229 / MUM/20 1 5 ( / ASSESSMENT YEAR : 20 11 - 2012 ) SHRI FAZAL ABDU L WAHAB SARANG, 302, SHABNAM BUILDING, 33, S.V.ROAD,ANDHERI(W), MUMBAI - 400058 VS. ACIT, CC - 36, MUMBAI ./ ./ PAN/GIR NO. : A ABPS 9385 F ( / APPELLANT ) .. ( / RESPONDENT ) /AS SESSEE BY : SHRI PI YUSH CHHAJED /REVENUE BY : SHRI NEIL PHILIP / DATE OF HEARING : 14 /0 7 /2016 / DATE OF PRONOUNCEMENT 27 / 0 7 /201 6 / O R D E R TH IS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF C IT(A), MUMBAI, FOR THE ASSESSMENT YEAR 20 11 - 2012 , WHEREIN THE CIT(A) HAS DISMISSED ASSESSEES APPEAL U/S.249(4)(A) ON THE PLEA THAT DUE TAX HAS NOT BEEN PAID BY THE ASSESSEE. HOWEVER, THE CIT(A) HAS NOT ADJUDICATED THE ISSUE ON MERIT. 2. I HAVE CONSIDERED RIVAL CONTENTIONS AND FOUND THAT AS PER RETURN OF INCOME FILED BY THE ASSESSEE TAX OF RS.1,45,734/ - WAS PAYABLE ON THE RETURNED INCOME. AS PER CHALLANS PLACED ON RECORD FOR DEPOSIT OF TAX WITH CORPORATION BANK, HDFC, BOB, I FOUND THAT TOTAL AMOUNT OF RS.1, 46,000/ - WAS DULY PAID BY THE ASSESSEE. THUS, A TOTAL AMOUNT OF TAX DUE HAS ALREADY BEEN PAID BY THE ASSESSEE. THE CHALLANS FOR DEPOSIT OF TAX AND SUMMARY OF TOTAL TAX HAS BEEN PLACED ON RECORD AT PAGE 8 - 15 OF THE PAPER ITA NO. 3229 /1 5 2 BOOK. IT APPEARS THAT CIT(A) HAS NOT PROPERLY A PPRECIATED THE AMOUNT OF TAX DEPOSITED. IN THE INTEREST OF JUSTICE, I RESTORE THE APPEAL BACK TO THE FILE OF CIT(A) FOR DECIDING APPEAL ON MERIT. WE DIRECT ACCORDINGLY. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. O RDER PRO NOUNCED IN THE OPEN COURT ON THIS 2 7 /07 / 201 6 . SD/ - ( R.C.SHARMA ) / ACCOUNTANT MEMBER MUMBAI ; DATED 24/07 /201 6 . . /PKM , . / PS / COPY OF THE ORDER FORWARDED TO : / BY ORDER, / ( ASSTT. REGISTRAR) , / ITAT, MUMBAI 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A), MUMBAI. 4. / CIT 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE. //TRUE COPY//