MOTHER INDIA PHARMACEUTICALS PVT LTD, SECUNDERABAD V. ITO 2(2)(3), MUMBAI

ITA 444/MUM/2020

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 3320 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 3 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-04-2022
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 16-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SHANKAR BALSUBRAMIAN
• Section: 147; 144; 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI AMARJIT SINGH, JM ITA Nos. 444 & 445/Mum/2020 (Assessment Year 2010–11) Mo th e r In d ia P h a r m a ce u tica l s P vt . L td . 1 2 K a u sh a l ya E sta t e K a rkh a n a S e cu n d e ra b a d T e la n ga n a – 5 0 0 0 0 9 Vs. T h e In co m e – ta x Of f ice r, W ard 2 (2 )(3 ), Ro o m n o . 5 7 7 , A a ya ka r B h a va n Mumbai-400 020 (Appellant) (Respondent) PAN No. AAACM3716A Assessee by : Shri Shankar Balsubramian, CA Revenue by : Shri C.T. Mathews, SR. AR Date of hearing: 20.04.2022 Date of pronouncement : 29.04.2022 O R D E R PER PRASHANT MAHARISHI, AM: 01. ITA number 445/Mum/2020 and ITA number 444/Mum/2020 are the two appeals filed by MOTHER INDIA PHARMACEUTICALS PRIVATE LIMITED (assessee /appellant) for assessment year 2010–11. 02. ITA number 445/M/2020 is filed by assessee against the order of the learned Commissioner Of Income Tax Appeals – 5, Mumbai wherein the appeal filed by the assessee against the order passed u/s 144 read with Section 147 of The Income Tax Act passed by the learned Income Tax Officer 2 (2) (3), Mumbai on 27/10/2017 which was Page | 2 ITA nos. 444 & 445/Mum/2020 Mother India Pharmaceuticals Pvt. Ltd.; A.Y. 10–11 dismissed as not maintainable, as assessee did not pay admitted tax. 03. ITA number 444/M/2020 is against the order passed by the learned CIT(A)– 5 Mumbai dated 18/10/2019 wherein the appeal filed by the assessee against the penalty order u/s 271 (1) ( c) of the income tax act passed by the AO on 26/4/2018 was also dismissed for the same reason. 04. Now assessee has submitted vide letter dated 23 rd December, 2021, that the impugned amount has been deposited by the assessee on 23/12/2021 and therefore the appeal of the assessee may be admitted. 05. The learned authorized representative reiterated the above fact and stated that now the admitted tax has been paid by the assessee therefore appeal of the assessee should be heard on merit. 06. The learned departmental representative also agreed to the above proposition. 07. We have carefully considered the rival contention and perused the orders of the lower authorities. The appeals of the assessee have not been admitted by the learned CIT(A) as assessee has not deposited admitted tax. Now assessee has deposited admitted tax and therefore the appeal of the assessee deserves to be entertained on merits of the case. Therefore we direct the assessee to produce the copies of the challenge before the learned CIT(A) within 90 days from the date of this order. In view of this we direct the assessee to produce the proof of Page | 3 ITA nos. 444 & 445/Mum/2020 Mother India Pharmaceuticals Pvt. Ltd.; A.Y. 10–11 payment of admitted tax before the learned CIT(A). On examination of the above tax payment, the learned CIT(A) here the assessee on the merits of the case and decide issue in accordance with the law. 08. In the result both the appeals filed by the assessee are allowed for statistical purposes. Order pronounced in the open court on 29.04.2022. Sd/- Sd/- (AMARJIT SINGH) (PRASHANT MAHARISHI) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Mumbai, Dated: 29.04.2022 Sudip Sarkar, 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// Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Mumbai