BIRENDRA M SHUKLA, MUMBAI V. DCIT CIR 21, MUMBAI

ITA 3897/MUM/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 100725 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-08-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 1987-1988
• Appeal Filed On: 23-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

, - IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE S/SHRI B.R.BASKARAN ,AM AND LALIT KUMAR, JM ./ I.T.A. NO . 3897 / MUM/20 1 5 ( / ASSESSMENT YEA R : 1987 - 88 ) BIRE NDRA M SHUKLA, 5, SARVODAYA NAGAR, DATTA MANDIR ROAD, MALAD (E), MUMBAI - 400097 / VS. DY. COMMISSIONER OF INCOME TAX , CC - 21, AAYAKAR BHAVAN, MARINE LINES, M K ROAD, MUMBAI - 4000 20 . ( / APPELLANT ) .. ( / RESPONDENT ) ./ I.T.A. NO .3898 AND 3900 / MUM/20 15 ( / ASSESSMENT YEA RS : 1988 - 89 AND 1990 - 91 ) BIRENDRA M SHUKLA, 5, SARVODAYA NAGAR, DATTA MANDIR ROAD, MALAD (E), MUMBAI - 400097 / VS. ASSTT . COMMISSIONER OF INCOME TAX, CIRCLE - 21, AAYAKAR BHAVAN, MARINE LINES, M K ROAD, MUMBAI - 400020. ( / APPELLANT ) .. ( / RESPONDENT ) ./ ./PAN/GIR NO. : BLFPS5959F / APPELLANT BY SHRI RAJESH S SHAH / RSPONDENT BY SHRI AIRIJU JAIK A R AN / DATE OF HEARING : 1 8 .8 . 201 5 / DATE OF PRONOUNCEMENT: 1 8 . 8. 201 5 / O R D E R P ER B ENCH : ALL THE APPEALS FILED BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDERS PASSED BY THE LD. CIT(A) - 51 , MUMBAI AND THEY RELATE TO THE ASSESSMENT YEARS 1987 - 88, 1988 - 89 AND 1990 - 91. ITA NO. 3897,3898 AND 3900 / MUM/20 1 5 2 2 . THE LD. COUNSEL APPEARING FOR THE ASSESSEE SUBMITTED THAT THE ASSESSMENT OF ALL THE ASSESSMENT YEARS UNDER CONSIDERATION WERE COMPLETED UNDER SECTION 14 3(3) R.W.S 147 OF THE ACT. THE LD. COUNSEL FURTHER SUBMITTED THAT THE ASSESSEE HAD FILED AN ADDITIONAL GROUND BEFORE THE LD. CIT(A) QUESTIONING THE VALIDITY OF THE RE - OPENING OF THE ASSESSMENT OF ALL THE THREE YEARS. HE SUBMITTED THAT THE LD. CIT ( A), HO WEVER, DID NOT ADJUDICATE THE SAID LEGAL GROUND. HE FURTHER SUBMITTED THAT THE APPEALS RELATING TO THE ASSESSMENT YEARS 1991 - 92 TO 1994 - 95 ARE PENDING BEFORE THE LD. CIT ( A) AND IN TH O SE YEARS ALSO , THE ASSESSEE HAD QUESTION ED THE VALIDITY OF THE REOPENIN G OF THE ASSESSMENTS . HE FURTHER SUBMITTED THAT THE ASSESSMENTS FOR ALL THESE SIX YEARS HA VE BEEN RE - OPENED ON COMMON SET OF FACTS . HE SUBMITTED THAT THE ISSUE OF VALIDITY OF RE - OPENING OF ASSESSMENT GOES TO THE ROOT OF THE MATTER AND ACCORDINGLY PRAYED THAT THE SAME MAY BE RESTORED TO THE FILE OF THE LD.CIT(A) FOR ITS ADJUDICATION . 3 . THE LD. DR ALSO AGREE D TO THE REQUEST MADE BY TH E LD. AR. 4 . HAVING REGARD TO THE SUBMISSIONS MADE BY THE LD. AR, WE ARE OF THE VIEW THAT THE LEGAL ISSUE RELATING TO THE VALIDITY OF REOPENING OF THE ASSESSMENT SHOULD BE RESTORED TO THE FILE OF THE LD. CIT(A), SINCE IT GOES TO THE ROOT OF THE MATTER AND ALSO FOR THE REASON THAT AN IDENTICAL ISSUE IS PENDING BEFORE THE LD. CIT(A) IN OTHER THREE YEARS REFERRED ABOVE , WHICH AR ISE OUT OF COMMON SET OF FACTS . IN VIEW OF THE ABOVE , WE PREFER TO SET ASIDE THE ISSUE S URGED ON MERITS ALSO TO THE FILE OF LD. CIT ( A) FOR FRESH CONSIDERATION. ACCORDINGLY , WE SET ASIDE THE ORDER S PASSED BY LD. CIT ( A) FOR ALL THE THREE YEARS UNDER CONS IDERATION AND RESTORE ALL THE MATTERS TO HIS FILE WITH A DIRECTION TO ADJUDICATE THE LEGAL ISSUE AND ALSO O THE R ISSUES URGED ON MERITS , AFRESH BY AFFORDING ADEQUATE OPPORTUNITY OF BEING HEARING TO THE ASSESSEE. ITA NO. 3897,3898 AND 3900 / MUM/20 1 5 3 5. IN THE RESULT, ALL THE THREE APPEAL S OF THE ASSESSEE ARE TREATED AS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED ACCORDINGLY ON 1 8 TH AUGUST 2015. 1 8 TH AUGUST, 2015 S D SD ( LALIT KUMAR) ( B.R. BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI: 18 TH AUG , 2015 . . . ./ SR L , SR. PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - CONCERNED 4. / CIT CONCERNED 5. , , / DR, ITAT, MUMBAI CONCERNED 6. / GUARD FILE. / BY ORDER, T RUE COPY (ASSTT. REGISTRAR) , /ITAT, MUMBAI