ASPEE DISTRIBUTORS ASSOCIATION, MUMBAI V. ITO 30(1)(1), MUMBAI

ITA 3520/MUM/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0419 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-12-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 23-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJEEV HARIT
• Section: 143(3); 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA NO. 3520/MUM/2019 ( ASSESSMENT YEARS: 2013-14 ) ASPEE DISTRIBUTORS ASSOCIATION, POST BOX 7602, ASPEE HOUSE, BJ PATEL ROAD, MALAD (W), MUMBAI 400064 / VS. ITO 30(1)(1) C-13, R.NO. 502, PRATYAKSH KAR BHAVAN, BANDRA KURLA COMPLEX, MUMBAI ./ ./ PAN/GIR NO. : AACAA6379F ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENT BY : SHRI RAJEEV HARIT, CIT-DR / DATE OF HEARING 15/12/2020 !'# / DATE OF PRONOUNCEMENT 17/12/2020 / O R D E R PER PAVAN KUMAR GADALE - JM: THE ASSESSEE HAS FILED AN APPEAL AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) -20, MUMBAI, PASSED U/S. 143(3) AND 250 OF THE INCOME TAX ACT, 1961. ITA NO . 3520 /MUM/2019 ASPEE DISTRIBUTORS ASSN., MUMBAI. - 2 - 2.AT THE TIME OF HEARING, NONE APPEARED ON BEHALF O F THE ASSESSEE NOR ANY ADJOURNMENT PETITION WAS FILED . WE HEARD THE SUBMISSIONS OF THE LD.DR AND CONSIDERED THE MATERIAL ON RECORD. ON PERUSAL OF TH E ORDER OF THE LDCIT(A), WE FIND THAT THE ASSESSEE HA S RAISED THE GROUNDS OF APPEAL IN RESPECT OF CLAIM U/ S 44A OF THE INCOME TAX ACT BUT THE CIT(A) HAS CONFIRMED THE DISALLOWANCE OF CLAIM AND SUSTAINED T HE ADDITION. 3. WE HEARD THE LD. DR AND PERUSED THE MATERIAL ON RECORD. WE CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE AND THE ORDER OF THE LDCIT(A), FIND THAT THE ASSESSEE COULD NOT SUBSTANTIATE ITS CASE WITH THE EVIDENCES AND THE CLAIM WAS NOT MADE IN THE RETURN OF INCOME FILED. THEREFORE TO MEET THE ENDS OF THE JUSTICE, WE PROVIDE ONE MORE OPPORTUNITY OF HEARING TO THE ASSESSEE TO SUBSTANTIATE ITS CLAIM BEFORE THE ASSESSING OFFICER WITH EVIDENCES. ACCORDINGLY, WE S ET ASIDE THE ORDER OF THE LDCIT(A) AND RESTORE THE ENT IRE DISPUTED ISSUES TO THE FILE OF ASSESSING OFFICER TO ADJUDICATE AFRESH AND ALLOW THE GROUNDS OF APPEAL O F THE ASSESSEE FOR STATISTICAL PURPOSES. ITA NO . 3520 /MUM/2019 ASPEE DISTRIBUTORS ASSN., MUMBAI. - 3 - 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 17.12.2020 SD/- SD/- (PRAMOD KUMAR) (PAVAN KUMA R GADALE ) VICE PRESIDENT JUDICIAL MEMBER MUMBAI, DATED 17/12/2020 KRK, PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. & '( ) / THE CIT(A) 4. ) ( ) / CONCERNED CIT 5. ,-. //'( , '(# , & / DR, ITAT, MUMBAI 6. .34 5 / GUARD FILE. / BY ORDER, , / //TRUE COPY// 1. / ( ASST. REGISTRAR) !' #, / ITAT, MUMBAI