GREENWAYS AIR & TRAVEL P.LTD, MUMBAI V. ITO (ITDS) 1(4), MUMBAI

ITA 4226/MUM/2014

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 4253 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 7 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-02-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2008-2009
• Appeal Filed On: 12-06-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BHARTI M SINGH
• Keywords: Principle of natural justice
• Section: 201(1)

Judgement Text

- , , IN THE INCOME TAX APPELLATE TRIBUNAL G BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER / I .T A NO. 4226/MUM/2014 ( / ASSESSMENT YEAR : 2008 - 09 M/S. GREENWAYS AIR & TRAVEL PVT. LTD., 8, HAMBIL TON HOUSE, J.N. HEREDIA MARG, BALLARD ESTATE, MUMBAI - 400 038 / VS. THE ITO (TDS) 1(4), 8 TH FLOOR, AYURVEDIC PRACHAR SANSTHA BLDG., CHARNI ROAD, MUMBAIA - 400 012 ./ ./ PAN/GIR NO. AAACG 1082D ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY: SHRI JAYANT R. BHATT / RESPONDENT BY: MS. BHARTI M. SINGH / DATE OF HEARING : 02 . 0 2 . 201 6 / DATE OF PRONOUNCEMENT : 10 . 0 2 .201 6 / O R D E R PER C.N. PRASAD, JM : THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A) - 9 , MUMBAI DATED 03.03.2014 PERTAINING TO ASSESSMENT YEAR 200 8 - 0 9 . 2. THE ASSESSEE CHALLENGES THE ORDER OF THE LD. CIT(A) IN CONFIRMING THE ORDER PASSED BY THE AO U/S. 201(1) & 201 (1A) OF THE ACT. ITA NO. 4226/M/2014 2 3. IN THE FIRST GROUND THE ASSESSEE CHALLENGES THE ORDER OF THE LD. CIT(A) IN CONFIRMING THE ORDER PASSED BY THE AO IS DEVOID OF NATURAL JUSTICE AS ASSESSEE HAS NOT GIVEN ANY OPPORTUNITY TO REBUT OR NOT PROVIDED TIME TO FILE DETAILS REGARDING SHORTFALL E NVISAGE D IN THE ORDER PASSED U/S. 201(1) AND 201(1A) OF THE ACT. 4. THE LD. COUNSEL FOR THE ASSESSEE AT THE OUTSET SUBMITS THAT THE AO ISSUED NOTICE U/S. 201(1) ON 30.3.2011 STATING THAT THERE IS A SHORT DEDUCTION OF TDS AND REQUIRED THE ASSESSEE TO EXPL AIN OR CLARIFY THE POSITION IN THIS REGARD. THE LD. COUNSEL FOR THE ASSESSEE FURTHER SUBMITS THAT ON THE VERY SAME DAY THE AO PASSED ORDER U/S. 201(1) AND 201(1A) TREATING THE ASSESSEE AS DEFAULT FOR SHORT DEDUCTION OF TAX. 5. THE ASSESSEE FILED APPEAL BEFORE THE LD. CIT(A) SPECIFICALLY RAISING THE GROUND THAT THE AO HAD NEVER GIVEN A N OPPORTUNITY TO THE ASSESSEE TO FURNISH THE DETAILS / EXPLANATIONS WITH RESPECT TO THE NOTICE ISSUED U/S. 201 OF THE ACT. HOWEVER, THE LD. CIT(A) PASSED ORDER WITHOUT APPREC IATING THE SUBMISSIONS OF THE ASSESSEE. THEREFORE, HE REQUESTED THAT THE MATTER MAY BE SENT BACK TO THE AO FOR PROVIDING ADEQUATE OPPORTUNITY TO THE ASSESSEE. 6. THE LD. DEPARTMENTAL REPRESENTATIVE HAS NO SERIOUS OBJECTION IN SENDING BACK THE MATTER TO THE AO. 7. ON HEARING BOTH THE SIDES, WE ARE OF THE CONSIDERED VIEW THAT THE MATTER HAS TO GO BACK TO THE AO FOR FRESH ADJUDICATION AND THE AO SHALL PROVIDE ADEQUATE OPPORTUNITY TO THE ASSESSEE TO FURNISH THE ITA NO. 4226/M/2014 3 DETAILS/EXPLANATION REQUIRED BY THE AO. TH US, WE RESTORE THIS MATTER TO THE FILE OF THE ASSESSING OFFICER TO DECIDE THE ISSUE AFRESH IN ACCORDANCE WITH LAW. 8. IN THE RESULT , THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 10 TH FEBRUARY , 201 6 . SD/ - SD/ - ( RAJESH KUMAR ) ( C.N. PRASAD ) / ACCOUNTANT MEMBER /JUDICIAL MEMBER MUMBAI ; DATED : 10 TH FEBRUARY , 201 6 . . ./ RJ , 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 . / BY ORDER, //TRUE COPY// / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI