ITO 2(3)(3), MUMBAI V. TRANS IMPEX P.LTD, MUMBAI

ITA 3391/MUM/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 83462 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 3 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-08-2014
• Appeal Filed By: Department
• Bench Allotted: E
• Assessment Year: 2009-2010
• Appeal Filed On: 02-05-2013
• Court: TRIBUNAL
• Assessee Lawyers: ANUSHA SINHAAR
• Keywords: Additional evidence

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH E, MUMBAI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI SANJAY GARG, JUDICIAL MEMBER ITA NO.3391/M/2013 ASSESSMENT YEAR: 2009-10 ITO 2(3)(3) R. NO.555 5 TH FLOOR, AAYAKAR BHAVAN, M.K. RD. MUMBAI -400020 VS. M/S.TRANS IMPEX P. LTD. 4 TH FLOOR, DARABSHAW HOUSE, S.V. MARG, BALLARD ESTATE MUMBAI 400 001 PAN: AAACT5093R (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI PANKAJ KUMAR (DR) RESPONDENT BY : SHRI KANCHAN KAUSHAL & MS. ANUSHA SINHA(AR) DATE OF HEARING : 07.08.2014 DATE OF PRONOUNCEMENT : 07 .08.2014 O R D E R PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT APPEAL HAS BEEN PREFERRED BY THE REVENU E AGAINST THE ORDER OF THE CIT(A) DATED 20.02.2013. 2. THE REVENUE IN THE CASE HAS NOT DISPUTED ANY DE LETION OF ANY DISALLOWANCE OR ADDITION MADE BY THE AO. IT HAS AGI TATED ONLY THE ACTION OF THE CIT(A) IN SETTING ASIDE THE ISSUE TO THE FILE OF AO FOR DECISION AFRESH AFTER CONSIDERING THE EVIDENCE FILED BY THE ASSESSEE. THE CONTENTION OF THE REVENUE HAS BEEN AS THAT THE POWERS OF THE CIT(A) ARE COTER MINOUS WITH THAT OF AO. THE PROPER COURSE FOR THE CIT(A) WAS TO DECIDE THE CASE HIMSELF. IT HAS BEEN CONTENDED THAT THE PROPER COURSE FOR THE CIT(A) WAS TO ADMIT THE ADDITIONAL EVIDENCES, IF IT WAS NECESSARY IN THE FACTS AND CIR CUMSTANCES OF THE CASE AND TO CALL THE REMAND REPORT FROM THE AO. THE CIT(A) WAS NOT AUTHORIZED TO SET ASIDE THE MATTER TO THE AO. ITA NO3391/M/2013 2 3. ADMITTEDLY, THE REVENUE HAS NOT DISPUTED ANY DEL ETION OF ADDITION BY THE CIT(A). THE STAND OF REVENUE IS THAT THE CIT(A) HIMSELF SHOULD HAVE EXERCISED HIS POWERS U/S.250(4) OF THE ACT TO MAKE FURTHER ENQUIRIES BEFORE DISPOSAL OF THE APPEAL. IN OUR VIEW, EVEN IF, THE C IT(A) HAS NOT FOLLOWED THE COURSE AS HAS BEEN CONTENDED BY THE REVENUE, THERE IS NO EFFECT ON THE INTERESTS OF THE REVENUE. THE CIT(A) INSTEAD OF CALLING THE R EMAND REPORT FROM THE AO ABOUT THE EVIDENCES FURNISHED BY THE ASSESSEE, HAS REMANDED THE CASE TO THE AO TO DECIDE THE SAME AFRESH AFTER CONSIDERING THE EVIDENCES PRODUCED BY THE ASSESSEE. THE ACTION OF THE CIT(A) INDIRECTING SO M AY BE SAID TO BE IRREGULARITY OF THE PROCEDURE BUT CAN NOT BE FIRMED AS ILLEGALI TY. UNDER SUCH CIRCUMSTANCES WE ARE NOT INCLINED TO INTERFERE WITH THE ORDER OF CIT(A) AT THIS STAGE. ACCORDINGLY, THE APPEAL OF THE REVENUE IS HEREBY D ISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 07.08. 2014 . SD/- SD/- (N.K. BILLAIYA) (SANJAY GARG ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED: 07.08.2014. *A.K.PATEL COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT (A) CONCERNED, MUMBAI THE DR E BENCH //TRUE COPY// [ BY ORD ER DY/ASSTT. REGISTRAR, ITAT, MUMBAI.