ORIGIN CLOTHING CO (I) P.LTD, MUMBAI V. ADDL CIT (TDS) 2, MUMBAI

ITA 4031/MUM/2014

• Counselvise Citation: [2015] 134 COUNSELVISE.COM (IT) 1887 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-12-2015
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 02-06-2014
• Court: TRIBUNAL
• Department Lawyers: AKHILENDRA P YADAV
• Assessee Lawyers: MAYUR KISHADWALA
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

IN THE INCO ME TAX APPELLATE TRIBUNAL C BENCH, MUMBAI BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER I.T.A. NO. 4031/M/2014 (ASSESSMENT YEAR : 2008 - 200 9 ) I.T.A. NO. 4032/M/2014 (ASSESSMENT YEAR : 2009 - 2010 ) I.T.A. NO. 4033/M/2014 (ASSESSMENT YEAR : 2011 - 201 2 ) ORIGIN CLOTHING CO. (I) PVT. LTD., A - 43, 2 ND FLOOR, GHANSHYAM IND. ESTATE, VEERA DESAI ROAD, ANDHERI (W), MUMBAI - 058. / VS. ADDL. CIT (TDS) - 2, CHURNI ROAD, MUMBAI. ./ PAN : AAACO4806F ( / APPELLANT) .. ( / RESPONDENT ) / APPELLANT BY : SHRI MAYUR KISHADWALA / RESPONDENT BY : SHRI AKHILENDRA P. YADAV, DR / DATE OF HEARING : 16 .12.2015 / DATE OF PRONOUNCEMENT : 16.12.2015 / O R D E R PER D. KARUNAKARA RAO, AM: THERE ARE THREE APPEALS UNDER CONSIDERATION INVOLVING THE AYS 2008 - 09; 2009 - 10 AND 2011 - 12 AND THEY ARE FILED BY THE ASSESSEE. SINCE, THE ISSUES RAISED IN ALL THESE APPEALS ARE IDENTICAL, THEREFORE, FOR THE SAKE OF CONVENIENCE, THEY ARE CLUBBED, HEARD TOGETHER AND DISPOS ED OF IN THIS CONSOLIDATED ORDER. APPEAL WISE ADJUDICATION IS GIVEN IN THE FOLLOWING PARAGRAPHS OF THIS ORDER. 2. AT THE OUTSET, SHRI MAYUR KISHNADWALA, LD COUNSEL FOR THE ASSESSEE BROUGHT OUR ATTENTION TO THE COMMON ADDITIONAL GROUNDS , WHICH ARE LEGAL IN NATURE, FILED FOR ALL THE THREE APPEALS AND THE SAID ADDITIONAL LEGAL GROUND READS AS UNDER: ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW, THE ORDER PASSED U/S 271(1)(K) OF THE INCOME TAX ACT, 1961 IS BAD IN LAW. 3. EXPLAINING THE ABOVE LEGAL GROUND, LD COUNSEL FOR THE ASSESSEE DEMONSTRATED THAT THE ORDER O F THE AO IS DATED 29.12.2011 FOR THE AY 2008 - 2009 AND THE RELEVANT SHOW CAUSE N OTICE WAS ISSUED BY THE ADDL. CIT (TDS), RANGE - 2 ON 2 16.5.2011 . IN SUCH CASE, THE IMPUGNED PENALTY ORDERS ARE PASSED BEYOND THE PRESCRIBED TIME LIMITATION OF 6 MONTHS PROVIDED IN THE ACT. FURTHER, HE SUBMITTED THAT THE ADDITIONAL GROUNDS MAY BE ADMITTED AND REMANDED TO THE FILE OF THE CIT (A) FOR ADJUDICATION OF TH E SAME CONSIDERING THE SET PRINCIPLES OF THE NATURAL JUSTICE. 4. AFTER HEARING BOTH THE PARTIES, WE ADMIT THE ADDITIONAL GROUNDS RAISED BY THE ASSESSEE IN ALL THE THREE APPEALS UNDER CONSIDERATION AND REMAND THE ISSUES INVOLVED IN THE ADDITIONAL GROUNDS AS WELL AS THE GROUNDS RAISED ON THE MERITS TO THE FILE OF THE CIT (A) FOR ADJUDICATION OF THE SAME AFTER GRANTING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ACCORDINGLY, ALL THE ISSUES RAISED IN THE APPEALS UNDER CONSIDERATION INCLUDING MERIT S ARE ALLOWED FOR STATISTICAL PURPOSES . 5. IN THE RESULT, ALL THE THREE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 16 TH DECEMBER, 2015. S D / - S D / - ( AMARJIT SINGH ) (D. KARUNAKARA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; 16/12/2015 . . ./ OKK , SR. PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - 4. / CIT 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE . //TRUE COPY// / BY ORDER, / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI