ROBERT MCLEAN CONSTRUCTION P. LTD, KOLKATTA V. DCIT CEN CIR 2, MUMBAI

ITA 4474/MUM/2011

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 5078 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 5 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-11-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 01-08-2013
• Assessment Year: 2008-2009
• Appeal Filed On: 03-06-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 144

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, MUMBAI BEFORE S/SHRI B.R.MITTAL,(JM) AND SANJAY ARORA (AM) . . , , _ ./I.T.A. NO.4474/MUM/2011 ( / ASSESSMENT YEAR : 2008-09) ROBERT MCLEAN CONSULTANTS PVT. LTD. 9, ROWDOWN STREET, UDAYANCHAL BUILDING, FLAT NO.20, 5 TH FLOOR, KOLKATTA-700017 / VS. THE DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2, NEW CGO BUILDING, M.K.ROAD, MUMBAI-400020 ( ( / APPELLANT) .. ( ) ( / RESPONDENT) _ ./ ./PAN/GIR NO. : AAACR5055K ( /: APPELLANT BY SHRI CHETAN A KARIA ) ( , / RESPONDENT BY SHRI SA NJEEV JAIN , / / DATE OF HEARING : 20.11.2013 , / /DATE OF PRONOUNCEMENT : 20.11.2013 / O R D E R PER B.R.MITTAL, JM: THE ASSESSEE HAS FILED THIS APPEAL FOR ASSESSMENT YEAR 2008-09 AGAINST ORDER OF LD. CIT(A) DATED 4.3.2011 ON FOLLOWING GROUNDS : 1. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW THE LD. CIT(A) HAS ERRED IN JUSTIFYING THE ASSESSMENT ORDER PASSED U/S 144 BY THE LD. AO WITHOUT APPRECIATING THE FACTS OF THE CASE; 2. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND I N LAW THE LD.CIT(A) HAS ERRED IN UPHOLDING THE ADDITION OF RS.11,75,165/- ON ACCOUNT OF UNSECURED LOANS/CREDITORS BY THE LD. AO WITHOUT APPRECIATING THE FACTS OF THE CASE; 3. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND I N LAW THE LD. CIT(A) HAS ERRED IN CONFIRMING THE ADDITION OF RS.36,000/- ON ACCOUNT OF RENTAL INCOME BY THE LD.AO WITHOUT APPRECIATING THE FACTS OF THE CAS E. 2. RELEVANT FACTS GIVING RISE TO THIS APPEAL ARE TH AT THE ASSESSEE FILED RETURN OF INCOME ON 29.3.2010 DECLARING NIL INCOME. AO MADE BEST JUDGMENT ASSESSMENT U/S I.T.A. NO.4474/MUM/2011 2 144 OF THE INCOME TAX ACT, 1961 (THE ACT) AT RS.12, 11,170/-. ASSESSEE FILED APPEAL BEFORE THE FIRST APPELLATE AUTHORITY. LD. CIT(A) HAS CONFIRMED THE ACTION OF THE AO IN MAKING THE ADDITIONS ON THE GROUND THAT THE ASSESSE E FAILED TO COMPLY WITH THE REQUIREMENT OF THE AO WITH REGARD TO INFORMATION A S CALLED FOR, FOR MAKING OF AN ASSESSMENT. ON ACCOUNT OF NONE-CO-OPERATIVE ATTITU DE OF THE ASSESSEE FOR NOT FURNISHING THE REQUIRED INFORMATION, THE AO WAS JU STIFIED TO MAKE EX-PARTE ASSESSMENT U/S 144 OF THE ACT AND ACCORDINGLY CONFIRMED THE A DDITION MADE BY AO. HENCE, THIS APPEAL BEFORE US. 3. AT THE TIME OF HEARING, LD. AR SUBMITTED THAT TH E ASSESSEE FILED REQUISITE DETAILS BEFORE THE LD. CIT(A) BUT HE DID NOT CONSID ER THE SAME AND MERELY CONFIRMED THE ACTION OF AO. HE SUBMITTED THAT IF THE MATTER IS RESTORED TO THE LD. CIT(A), THE ASSESSEE WILL FILE REQUISITE DETAILS THAT THE SAID ADDITIONS MADE BY THE AO AND CONFIRMED BY LD CIT(A) ARE NOT JUSTIFIED. HE FURTHER CONCE DED THAT SOME OF THE DOCUMENTS FILED BEFORE THE LD. CIT(A) WERE NOT BEFORE THE AO. ON T HE OTHER HAND, LD. DR RELIED ON THE ORDERS OF AUTHORITIES BELOW. 4. CONSIDERING THE FACTS OF THE CASE AND THE SUBMI SSIONS OF LD. REPRESENTATIVES OF BOTH THE PARTIES, WE, IN THE INTEREST OF JUSTICE, CONSIDER IT PRUDENT TO SET ASIDE THE IMPUGNED ORDER OF LD. CIT(A) AND RESTORE THE MATT ER TO HIM ON BOTH GROUNDS NO.2 AND 3 TO DECIDE THE SAME AFRESH AFTER CONSIDERING THE MATERIAL PLACED BEFORE HIM BY A REASONED ORDER AFTER GIVING DUE OPPORTUNITY OF HEAR ING TO BOTH THE PARTIES. WE MAY STATE THAT IF THE ASSESSEE FAILS TO FURNISH THE REQ UISITE DETAILS BEFORE LD. CIT(A) AND /OR FAILS TO CO-OPERATE, HE WILL BE AT LIBERTY TO DECID E THE APPEAL BY A REASONED ORDER ON THE BASIS OF MATERIAL AVAILABLE BEFORE HIM. GROUND NO S.2 AND 3 OF THE APPEAL OF THE ASSESSEE ARE RESTORED TO THE FILE OF LD. CIT(A) FOR HIS FRESH CONSIDERATION BY ALLOWING THE SAME FOR STATISTICAL PURPOSES. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON T HE 20TH NOVEMBER, 2013 , 2 3 20TH NOVEMBER, 2013 , SD SD/; ( / SANJAY ARORA) ( . . /B.R.MITTAL) / ACCOUNTANT MEMBER / JUDICIAL MEMBER MUMBAI: . . ./ SRL , SR. PS I.T.A. NO.4474/MUM/2011 3 / 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 TRUE COPY (ASSTT. REGISTRAR) / ? , /ITAT, MUMBAI