Roselabs Polymers Limited, Ahmedabad V. The Deputy Commissioner of Income Tax, Circle-3(1)(2), Ahmedabad

ITA 359/AHD/2017

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 9158 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 10 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-12-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2013-2014
• Appeal Filed On: 09-02-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: APARNA A GARWAL
• Assessee Lawyers: SAGAR VASOYA

Judgement Text

, A IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR ./ I.T.A. NO. 359/AHD/2017 ( ASSESSMENT YEAR : 2012-13) ROSELABS POLYMERS LIMITED 6-7, VIRESHWAR ESTATE, SURVEY NO.-4-15P KERALA, N H-8, BAVLA BAGODARA ROAD, AHMEDABAD-382020 / VS. DY. COMMISSIONER OF INCOME TAX CIRCLE 3(1)(2), AHMEDABAD ./ ./ PAN/GIR NO. : AAFCR2445A ( APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI SAGAR VASOYA, A.R. / RESPONDENT BY : SMT. APARNA AGARWAL, CITD.R. DATE OF HEARING 04/12/2018 !'# / DATE OF PRONOUNCEMENT 19/12/2018 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTANCE OF THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF I NCOME TAX (APPEALS)-9, AHMEDABAD (CIT(A) IN SHORT), DATED 0 9.11.2016 ARISING IN THE ASSESSMENT ORDER PASSED UNDER S. 143 (3) OF THE ITA NO. 359/AHD/17 [ROSELABS POLYMERS LTD. VS. DCIT] AY 2012-13 - 2 - INCOME TAX ACT, 1961 (THE ACT) CONCERNING ASSESSMEN T YEAR 2012- 13. 2. WHEN THE MATTER WAS CALLED FOR HEARING, LEARNED AR FOR THE ASSESSEE AT THE OUTSET POINTED OUT THAT APPEAL MEMO IN FORM NO.36 AND GROUNDS OF APPEAL ANNEXED THEREOF ARE REQUIRED TO BE DRASTICALLY REVISED TO RECTIFY THE ERRORS. THE LEA RNED AR FOR THE ASSESSEE POINTED OUT THAT THE ASSESSEE UNDER MISTAK E HAS REFERRED THE ASSESSMENT YEAR AS AY 2013-14 IN THE APPEAL MEM O INSTEAD OF AY 2012-13. SIMILARLY, THE GROUNDS OF APPEAL RAISE D ARE REQUIRED TO BE REPLACED AND REVISED IN TUNE WITH THE ASSESSM ENT ORDER AND THE ORDER OF THE FIRST APPELLATE AUTHORITY CONCERNI NG AY 2012-13. THE LEARNED AR POINTED OUT THAT THE GROUNDS PLACED ALTOGETHER WITH THE APPEAL MEMO ARE TOTALLY ALIEN TO THE SUBJE CT MATTER OF THE DISPUTE. THE LEARNED AR ACCORDINGLY SOUGHT PERMISS ION OF THE BENCH FOR REVISION OF THE APPEAL MEMO AND THE GROUN DS OF APPEAL AND CONSEQUENTIAL DOCUMENTATION IN THIS REGARD AS M AY BE REQUIRED. 3. WE HAVE WEIGHED THE SUBMISSIONS ON BEHALF OF THE ASSESSEE. WE FIND THAT THE ERRORS COMMITTED BY THE ASSESSEE W HILE FILING THE APPEAL ARE FUNDAMENTAL IN NATURE. SUCH DEFECTS IN DISCLOSING CORRECT ASSESSMENT YEAR AND THE CORRECT NATURE OF G RIEVANCE CANNOT ITA NO. 359/AHD/17 [ROSELABS POLYMERS LTD. VS. DCIT] AY 2012-13 - 3 - BE REGARDED AS MERELY PROCEDURAL. SUCH DEFECTS ARE SUBSTANTIVE IN NATURE AND REQUIRE A COMPLETE OVER-HAUL. THEREFORE , SUCH DEFECTS CANNOT BE CHARACTERIZED AS CURABLE DEFECTS. ACCORD INGLY, THE APPEAL FILED BY THE ASSESSEE IS REQUIRED TO BE DISM ISSED IN LIMINE . HOWEVER, AS FAIRLY PLEADED ON BEHALF OF THE ASSESSE E, THE ASSESSEE WOULD BE AT LIBERTY TO FILE A FRESH APPEAL MEMO GIV ING CORRECT PARTICULAR OF THE ASSESSMENT YEAR AND ISSUES INVOLV ED FOR ADJUDICATION, IF SO ADVISED FOR DISPOSAL THEREOF IN ACCORDANCE WITH LAW. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. SD/- SD/- (MAHAVIR PRASAD) (PRADIP KUMA R KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 19/12/2018 TRUE COPY S. K. SINHA !'#' / COPY OF ORDER FORWARDED TO:- &. / REVENUE 2. / ASSESSEE (. )*+ , / CONCERNED CIT 4. ,- / CIT (A) /. 012 33*+4 *+#4 56) / DR, ITAT, AHMEDABAD 7. 289 : / GUARD FILE. BY ORDER / 4 /5 *+#4 56) THIS ORDER PRONOUNCED IN OPEN COURT ON 19/12/201 8