M/s Elixir Impex P LTD, Mumbai V. ACIT Central, Indore

ITA 44/Ind/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 6640 (ITAT-INDORE)
• Duration Of Justice: 1 year(s) 3 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-05-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 16-01-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R S AMBEDKAR
• Assessee Lawyers: N O N E

Judgement Text

[ITA NOS.43 TO 46/IND/2018 & ITA NOS.191 & 192/IND/ 2018] [M/S. EMINENT SUPPLIERS P. LTD. AND OTHERS, DIST. D HAR] , , IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ITA NOS.43/IND/2018 ASSESSMENT YEAR: 2014-15 M/S. EMINENT SUPPLI ERS PVT. LTD. PLOT NO.393, SECTOR-3 PITHAMPUR DIST. DHAR / VS. ACIT(CENTRAL) UJJAIN, CAMP AT INDORE ( APPELLANT ) ( REVENUE ) P.A. NO. AACCE5604M ITA NOS.44/IND/2018 ASSESSMENT YEAR: 2014-15 M/S. ELIXIR IMPEX PVT. LTD. 220, MAHAVIR INDUSTRIAL ESTATE OPPORTUNITY. MAHAKALI CAVES ROAD ANDHERI (EAST) MUMBAI / VS. ACIT(CENTRAL) UJJAIN, CAMP AT INDORE (APPELLANT) (REVENUE ) P.A. NO. AAACE3506A [ITA NOS.43 TO 46/IND/2018 & ITA NOS.191 & 192/IND/ 2018] [M/S. EMINENT SUPPLIERS P. LTD. AND OTHERS, DIST. D HAR] 2 ITA NOS.45/IND/2018 ASSESSMENT YEAR: 2014-15 M/S. DAZZLE DEALERS PVT. LTD. 26, PALLAVI TOWER 26 TH FLOOR, NAVRANGPUR AHMEDABAD GUJARAT / VS. ACIT(CENTRAL) UJJAIN, CAMP AT INDORE (APPELLANT) (REVENUE ) P.A. NO. AADCD7001N ITA NOS.46/IND/2018 ASSESSMENT YEAR: 2014-15 M / S . PATHWAY MULTITRADE PVT. LTD. 204, VINAYAK ARC GEETA NAGAR INDORE / VS. ACIT(CENTRAL) UJJAIN, CAMP AT INDORE (APPELLANT) (REVENUE ) P.A. NO. AAFCP7565D ITA NOS.191/IND/2018 ASSESSMENT YEAR: 2015-16 M/S. POLY LOGIC INTERNATIONAL PVT. LTD. 220, MAHAVIR REAL ESTATE, OPPORTUNITY. MAHAKALI CAVES ROAD, ANDHERI (EAST) MUMBAI / VS. ACIT(CENTRAL) UJJAIN, CAMP AT INDORE (APPELLANT) (REVENUE ) P.A. NO. AAGCP3438G [ITA NOS.43 TO 46/IND/2018 & ITA NOS.191 & 192/IND/ 2018] [M/S. EMINENT SUPPLIERS P. LTD. AND OTHERS, DIST. D HAR] 3 ITA NOS.192/IND/2018 ASSESSMENT YEAR: 2015-16 M/S. VISHWAKARMA CREATIONS PVT. LTD TRIVEDI CHAMBERS, 2, MAHARANI ROAD INDORE / VS. ACIT (CENTRAL) UJJAIN, CAMP AT INDORE (APPELLANT) (REVENUE ) P.A. NO. AAACI4224P APPELLANT BY N O N E RESPONDENT BY SHRI R.S. AMBEDKAR, SR. DR DATE OF HEARING: 06.05.2019 DATE OF PRONOUNCEMENT: 06.05.2019 / O R D E R PER SHRI MANISH BORAD, AM THIS GROUP OF SIX APPEALS IS DIRECTED AGAINST THE D IFFERENT ORDERS OF LD. CIT(A)-III, INDORE DATED 31.10.2017/1 5.12.2017 ON THE FOLLOWING COMMON GROUNDS OF APPEALS: 1. THAT, THE ORDER OF THE LD. CIT(A) IS ERRONEOUS, UNJUST AND CONTRARY TO THE FACTS OF THE CASE. 2. THAT, THE LD. CIT(A) ERRED IN DISMISSING THE APP EAL IN LIMINE WITHOUT CONSIDERING THE GROUNDS RAISED BY TH E APPELLANT ON MERITS. [ITA NOS.43 TO 46/IND/2018 & ITA NOS.191 & 192/IND/ 2018] [M/S. EMINENT SUPPLIERS P. LTD. AND OTHERS, DIST. D HAR] 4 3. THAT, THE LD. CIT(A) ERRED IN HOLDING THAT THE A PPEAL IS NOT MAINTAINABLE IN VIEW OF THE PROVISIONS OF SECTION 2 49(4) OF THE INCOME TAX ACT WITHOUT CONSIDERING THE MATERIAL FACT THAT THE APPELLANT WAS PASSING THROUGH ACUTE PAUCIT Y OF FUNDS. 4. THAT, THE LD. CIT(A) OUGHT TO HAVE PROVIDED FURT HER OPPORTUNITY TO MAKE PAYMENT OF TAX ON ADMITTED INCO ME BEFORE DECIDING THE APPEAL. 2. NOTICES FOR HEARING ON 06.5.2019 I.E. TODAY WERE ISSUED TO THE ASSESSEES AT THE ADDRESS GIVEN IN THE FORM NO.36. D ESPITE THIS, NOBODY REPRESENTED THE ASSESSEES TODAY. LD. SR. DR RELIED ON THE ORDERS OF THE LD. CIT(A). 3. ON PERUSAL OF THE MATERIAL AVAILABLE ON RECORD, WE FIND THAT LD. CIT(A) FOUND THAT THE TAX ON THE RETURNED INCOME FO R WHICH THE APPEALS HAVE BEEN FILED HAS NOT BEEN PAID IN FULL. A REPORT WAS CALLED FROM THE JCIT-(CENTRAL), INDORE AND IT WAS R EPORTED THAT TAX IS STILL OUTSTANDING FOR THE RETURN FILED ORIGINALLY U /S 139(1) AND ALSO IN THE RETURN FILED U/S 153A. THEREFORE, THE LD. CI T(A) DISMISSED THE APPEALS TREATING THE SAME AS NOT MAINTAINABLE ON AC COUNT OF NON- PAYMENT OF OUTSTANDING TAX ON RETURNED INCOME. EVEN BEFORE US, THERE IS NO EVIDENCE SUGGESTING THAT THE OUTSTANDIN G TAX WAS PAID [ITA NOS.43 TO 46/IND/2018 & ITA NOS.191 & 192/IND/ 2018] [M/S. EMINENT SUPPLIERS P. LTD. AND OTHERS, DIST. D HAR] 5 ON THE RETURNED INCOME. EARLIER VIDE ORDER DATED 30 .4.2019 IN GROUP ASSESSEES APPEALS I.E. IT(SS)A NOS.1 TO 3/IND/2018 AND OTHERS , THE SAME VIEW WAS TAKEN BY THIS TRIBUNAL. IN VIEW OF TH ESE FACTS, WE DO NOT FIND ANY INFIRMITY IN THE ORDERS OF THE LD. CIT (A). SAME ARE CONFIRMED. 4. ACCORDINGLY, APPEALS FILED BY THE ASSESSEES ARE DISMISSED. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 06.0 5.2019. SD/- (KUL BHARAT) SD/- (MANISH BORAD) JUDICIALMEMBER ACCOUNTANT MEMBER INDORE; DATED : 06/05/2019 VG/SPS COPY TO: ASSESSEE/AO/PR. CIT/ CIT (A)/ITAT (DR)/GUA RD FILE. BY ORDER ASSISTANT REGISTRAR, INDORE