SURESH V. KUKADIYA, MUMBAI V. ACIT CC 15 & 16, MUMBAI

ITA 4523/MUM/2016

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5396 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 10 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-05-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2010-2011
• Appeal Filed On: 01-07-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MANJUNATHA SWAMYLD
• Assessee Lawyers: VIJAY MEHTALD
• Keywords: Opportunity of being heard; Question of law; Set aside
• Section: 143(3); 153A

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL F BENCH, MUMBAI , , BEFORE SHRI SAKTIJIT DEY, JM AND SHRI MANOJ KUMAR AGGARWAL, AM 1. ./ I.T.A. NO.4543/MUM/2016 ( / ASSESSMENT YEAR: 2010-11) & 2. ./ I.T.A. NO.4541/MUM/2016 ( / ASSESSMENT YEAR: 2011-12) MR. JIVRAJ P. SURANI B-2005, CHANDANBALA CHS RR THAKKAR MARG WALKESHWAR, MUMBAI-400 006. / VS. A CIT - CC 1 5 & 16 MUMBAI ! ./ ./PAN/GIR NO. AGUPS-7685-K ( /APPELLANT ) : ( / RESPONDENT ) & 3.C.O. NO.68/MUM/2017 (ARISING OUT OF ITA NO.4543/MUM/2016) ( / ASSESSMENT YEAR: 2010-11) & 4. C.O. NO.69/MUM/2017 (ARISING OUT OF ITA NO.4541/MUM/2016) ( / ASSESSMENT YEAR: 2011-12) D CIT - CC 3(1) CENTRAL RANGE-3, 19 TH FLOOR AIR INDIA BUILDING MUMBAI-400 021. / VS. MR. JIVRAJ P. SURANI 1, SUNDARAM BUNGALOW LAMBE HANUMAN ROAD, OPP. SAIFY SOCIETY, NR. VARACHHA POLICE CHOWKY SURAT-395 006. ! ./ ./PAN/GIR NO. AGUPS-7685-K ( /APPELLANT ) : ( / RESPONDENT ) & 5. ./ I.T.A. NO.4529/MUM/2016 ( / ASSESSMENT YEAR: 2010-11) MR. BHAGWANBHAI K. KUKADIA SHIVAM BUNGALOW, LAMBE HANUMAN ROAD OPP SAIFY SOCIETY, NR VARACHHA POLICE CHOWKY SURAT-395 006 / VS. A CIT - CC 1 5 & 16 MUMBAI ! ./ ./PAN/GIR NO. AAUPK-4545-J 2 ( /APPELLANT ) : ( / RESPONDENT ) & 6. C.O. NO.78/MUM/2017 (ARISING OUT OF ITA NO.4529/MUM/2016) ( / ASSESSMENT YEAR: 2010-11) D CIT - CC 3(1) CENTRAL RANGE-3, 19 TH FLOOR AIR INDIA BUILDING MUMBAI-400 021. / VS. MR. BHAGWANBHAI K. KUKADIA SHIVAM BUNGALOW, LAMBE HANUMAN ROAD OPP SAIFY SOCIETY, NR VARACHHA POLICE CHOWKY SURAT-395 006 ! ./ ./PAN/GIR NO. AAUPK-4545-J ( /APPELLANT ) : ( / RESPONDENT ) & 7. ./ I.T.A. NO.4523/MUM/2016 ( / ASSESSMENT YEAR: 2010-11) MR. SURESH V. KUKADIA B-1406, CHANDANBALA CHS RR THAKKAR MARG MUMBAI-400 006. / VS. A CIT - CC 1 5 & 16 MUMBAI ! ./ ./PAN/GIR NO. AFDPK-4722-C ( /APPELLANT ) : ( / RESPONDENT ) & 8. C.O. NO.75/MUM/2017 (ARISING OUT OF I.T.A. NO.4523/MUM/2016) ( / ASSESSMENT YEAR: 2010-11) D CIT - CC 3(1) CENTRAL RANGE-3, 19 TH FLOOR AIR INDIA BUILDING MUMBAI-400 021. / VS. MR. SURESH V. KUKADIA 1, SUNDARAM BUNGLOW LAMBE HANUMAN ROAD, OPP. SAIFY SOCIETY, NR. VARACHHA POLICE CHOWKY SURAT-395 006. ! ./ ./PAN/GIR NO. AFDPK-4722-C ( /APPELLANT ) : ( / RESPONDENT ) & 9. ./ I.T.A. NO.4526/MUM/2016 ( / ASSESSMENT YEAR: 2010-11) MR. VIRJIBHAI K. KUKADIYA SATYAM BUNGLOW LAMBE HANUMAN ROAD OPP. SAIFY SOCIETY, NR. VARACHHA POLICE CHOWKY SURAT-395 006. / VS. A C IT - 15 & 16 MUMBAI ! ./ ./PAN/GIR NO. AFDPK-7421-B ( /APPELLANT ) : ( / RESPONDENT ) & 10. C.O. NO.76/MUM/2017 (ARISING OUT OF I.T.A. NO.4526/MUM/2016) ( / ASSESSMENT YEAR: 2010-11) 3 D CIT - CC 3(1) CENTRAL RANGE-3, 19 TH FLOOR AIR INDIA BUILDING MUMBAI-400 021. / VS. MR. VIRJIBHAI K. KUKADIYA 1, SUNDARAM BUNGLOW LAMBE HANUMAN ROAD, OPP. SAIFY SOCIETY, NR. VARACHHA POLICE CHOWKY SURAT-395 006. ! ./ ./PAN/GIR NO. AFDPK-7421-B ( /APPELLANT ) : ( / RESPONDENT ) & 11. ./ I.T.A. NO.4527/MUM/2016 ( / ASSESSMENT YEAR: 2010-11) MR. VALLABH SURANI B-2005, CHANDANBALA CHS RR THAKKAR MARG, WALKESHWAR MUMBAI-400 006. / VS. A C IT - 15 & 16 MUMBAI ! ./ ./PAN/GIR NO. AJYPS-2262-F ( /APPELLANT ) : ( / RESPONDENT ) & 12. C.O. NO.77/MUM/2017 (ARISING OUT OF I.T.A. NO.4527/MUM/2016) ( / ASSESSMENT YEAR: 2010-11) D CIT - CC 3(1) CENTRAL RANGE-3, 19 TH FLOOR AIR INDIA BUILDING MUMBAI-400 021. / VS. MR. VALLABH SURANI 1, SUNDARAM BUNGLOW LAMBE HANUMAN ROAD, OPP. SAIFY SOCIETY, NR. VARACHHA POLICE CHOWKY SURAT-395 006. ! ./ ./PAN/GIR NO. AJYPS-2262-F ( /APPELLANT ) : ( / RESPONDENT ) & 13. ./ I.T.A. NO.4528/MUM/2016 ( / ASSESSMENT YEAR: 2010-11) MR. RAJESH SURANI B-2005, CHANDANBALA CHS RR THAKKAR MARG, WALKESHWAR MUMBAI-400 006. / VS. A C IT - 15 & 16 MUMBAI ! ./ ./PAN/GIR NO. AJYPS-2263-E ( /APPELLANT ) : ( / RESPONDENT ) ASSESSEE BY : SHRI VIJAY MEHTA LD. AR REVENUE BY : SHRI MANJUNATHASWAMY- LD. CIT DR / DATE OF HEARING : 07/05/2019 / DATE OF PRONOUNCEMENT : 16/05/2019 4 / O R D E R PER BENCH: - 1. AFORESAID APPEALS BY SEPARATE ASSESSEE AND CROSS -OBJECTIONS BY REVENUE, FOR EASE OF REFERENCE, COULD BE TABULATED IN THE FOLLOWING MANNER: - NO. NAME OF ASSESSEE A.Y. ASSESSEES APPEAL NO. DEPARTM E NTS CO NO. ASSESSMENT FRAMED U/S 1. JIVRAJ SURANI 2010-11 4543/M/16 C.O. 69/M/17 143 (3) R.W.S 153A 2. BHAGVANBHAI K.KUKADIA 2010-11 4529/M/16 C.O. 78/M/17 143(3) R.W.S 153A 3. SURESH KUKADIA 2010-11 4523/M/16 C.O. 75/M/17 14 3(3) R.W.S 153A 4. VIRJIBHAI KUKADIA 2010-11 4526/M/16 C.O. 76/M/17 143(3) R.W.S 153A 5. VALLABH SURANI 2010-11 4527/M/16 C.O. 77/M/17 14 3(3) R.W.S 153A 6. RAJESH SURANI 2010-11 4528/M/16 NIL 143(3) R.W.S 153C 7. JIVRAJ SURANI 2011-12 4541/M/16 C.O. 68/M/17 143 (3) THE REVENUES CROSS-OBJECTIONS ARE IN SUPPORT OF TH E IMPUGNED ORDER. THE CROSS-OBJECTIONS ALSO CONTEST THE ASSESSEES ACTION IN RAISING NEW ISSUES FOR THE FIRST TIME BEFORE THE TRIBUNAL. 2. BOTH THE REPRESENTATIVES, AT THE OUTSET, CONVERG E ON THE POINT THAT ASSESSEES APPEALS LISTED AT SERIAL NOS. 1 TO 6 ABO VE MAY BE SEND BACK TO LD. CIT(A) IN VIEW OF THE ADDITIONAL GROUNDS RAISED BY THE ASSESSEE AS DONE BY THE TRIBUNAL IN THE CASE OF MRS. KALAVATI SURANI, BELONGING TO SAME GROUP, VIDE ITA NO.4530/MUM/2016 ORDER DATED 12/10/ 2018 ON SIMILAR FACTUAL MATRIX. THE COPY OF THE ORDER HAS BEEN PLAC ED ON RECORD. IT HAS BEEN SUBMITTED THAT BY WAY OF ADDITIONAL GROUNDS OF APPEAL, THE ASSESSEE HAS AGITATED THE ASSESSMENT PROCEEDINGS ON LEGAL GR OUNDS FOR THE FIRST TIME. THE LD. FIRST APPELLATE AUTHORITY HAD NO OPPORTUNIT Y TO ADJUDICATE THE SAME SINCE THE SAME WERE NOT RAISED BEFORE LD. FIRST APP ELLATE AUTHORITY. THE ATTENTION HAS BEEN DRAWN TO THE FACT THAT ADDITIONA L GROUNDS OF APPEAL 5 RAISED IN THE CITED DECISION AS WELL AS IN THE PRES ENT APPEALS ARE IDENTICALLY WORDED. 3. WE HAVE CAREFULLY HEARD THE SAME AND FIND THAT B OTH THE REPRESENTATIVES ARE IN UNANIMITY WITH EACH OTHER ON THE POINT THAT THE FACTUAL MATRIX IN THE CITED DECISION OF THE TRIBUNAL AS WEL L AS IN THE PRESENT APPEALS ARE IDENTICAL AND THEREFORE, THE MATTER MAY BE REST ORED BACK TO LD. FIRST APPELLATE AUTHORITY ON SIMILAR LINES, KEEPING IN VI EW THE ADDITIONAL GROUNDS OF APPEALS RAISED BY THE ASSESSEE IN ALL THE ABOVE STATED APPEALS. 4. IN VIEW OF THE ADMITTED POSITION, WITHOUT DELVIN G MUCH DEEPER INTO THE ISSUES, WE ADMIT THE ADDITIONAL GROUNDS OF APPEAL I N TERMS OF JUDGMENT OF HONBLE APEX COURT RENDERED IN NATIONAL THERMAL POWER CORPORATION LTD. VS. CIT [229 ITR 383 SC], JUTE CORPORATION OF INDIA LTD. VS. CIT [187 ITR 688 SC] & AHMEDABAD ELECTRICITY COMPANY LTD. VS. CI T [199 ITR 351 BOM FB] AND SEND BACK THE MATTER TO THE FILE OF LD. FIRST A PPELLATE AUTHORITY ON SIMILAR DIRECTIONS AS GIVEN BY THE TRIBUNAL IN CITE D DECISION OF ANOTHER ASSESSEE BELONGING TO THE SAME GROUP. FOR READY REF ERENCE, THE RELEVANT OBSERVATION OF THE TRIBUNAL, IN THE CITED ORDER, CO ULD BE EXTRACTED IN THE FOLLOWING MANNER: - 5. BEFORE THE TRIBUNAL, THE ASSESSEE HAS FILED AN A PPLICATION REQUESTING FOR ADMISSION OF THE FOLLOWING ADDITIONAL GROUND OF APPEALS: 1. THE LEARNED CIT(A) OUGHT TO HAVE HELD THAT THE A SSESSMENT ORDER PASSED BY THE ASSESSING OFFICER U/S.143(3) R.W.S. 153C OF THE ACT IS VOID A B INITIO AND BAD IN LAW. 2. LET CIT(A) OUGHT TO HAVE HELD THAT ASSESSMENT OR DER PASSED BY ASSESSING OFFICER U/S. 153C IS BAD IN LAW FOR WANT OF PROPER SATISFACTION NOTES RE CORDED BY THE ASSESSING OFFICERS. 3. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND I N LAW, THE LEARNED CIT(A) OUGHT TO HAVE HELD THAT THE ASSESSMENT ORDER PASSED BY THE ASSESSING O FFICER U/S. 143(3) R.W.S 153C OF THE ACT IS TIME BARRED AND IN VIOLATION OF PROVISIONS OF SECTI ON 153 OF THE ACT AND HENCE, BAD IN LAW. 4. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND I N LAW, THE LEARNED CIT(A) OUGHT TO HAVE HELD THAT THE APPOINTMENT MADE BY THE ASSESSING OFFICER OF THE SPECIAL AUDITOR IS NOT IN ACCORDANCE WITH THE PROVISIONS OF SECTION 142(2A) OF THE ACT. 5.1 IN APPLICATION FOR ADMISSION OF THE ABOVE ADDIT IONAL GROUNDS OF APPEALS, THE ASSESSEE HAS SUBMITTED THAT SINCE THE ASSESSMENT U/ S 153C AND THE APPOINTMENT OF 6 THE SPECIAL AUDITOR ITSELF IS BAD IN LAW, THE CONSE QUENTIAL ASSESSMENT ORDER PASSED BY THE AO SUFFERS FROM THE LEGAL INFIRMITY, BAD IN LAW AND VOID AB INITIO. IT IS FURTHER STATED THAT THE ASSESSEE HAD NOT RAISED THE ABOVE GROUND C HALLENGING THE VALIDITY OF THE ASSESSMENT ORDER PASSED BY THE AO U/S 143(3) R.W.S. 153C BEFORE THE LD. CIT(A) FOR WANT OF PROPER ADVICE. IT IS ALSO SUBMITTED THAT TH E ABOVE ADDITIONAL GROUND OF APPEAL RAISES PURELY A QUESTION OF LAW AND NO NEW FACTS AR E REQUIRED TO BE INVESTIGATED. FINALLY, STATING THAT LEGAL GROUNDS GOING TO THE ROOT OF THE VALIDITY OF THE ASSESSMENT CAN BE RAISED AT ANY STAGE OF APPEAL, THE ASSESSEE SUBMITS THAT THE ABOVE ADDITIONAL GROUNDS OF APPEAL MAY BE ADMITTED AND ADJUDICATED. 5.2 BEFORE US, REGARDING THE ISSUE OF VALIDITY OF N OTICE U/S 153C, THE LD. COUNSEL OF THE ASSESSEE RELIED ON THE DECISION IN PEPSI FOODS P. L TD. V. ACIT (2014) 367 ITR 112 (DELHI), PEPSICO INDIA HOLDINGS P. LTD. V. ACIT (20 15) 370 ITR 295 (DELHI), CIT V. M/S ARPIT LAND P. LTD. (ITA NO. 83 OF 2014) & CIT V. M/ S AMBIT REALTY PVT. LTD. (ITA NO. 150 OF 2014) (BOMBAY), ARN INFRASTRUCTURE INDIA LTD. V. ACIT 394 ITR 569 (DELHI), CIT V. SINHGAD TECHNICAL EDUCATION SOCIETY 378 ITR 84 (BOM BAY) AND CIT V. SINHGAD TECHNICAL EDUCATION SOCIETY (CIVIL APPEAL NO. 11080 OF 2017) (SC). ALSO IN SUPPORT OF HIS CONTENTIONS THAT THE ASSESSM ENT MADE BY THE AO IS BARRED BY LIMITATION, THE LD. COUNSEL RELIED ON THE DECISION IN CIT V. BJN HOTELS LTD. (2016) 382 ITR 110 (KARN), ORDER OF THE TRIBUNAL IN SHANTI LAL GODAWAD V. ACIT 126 TTJ 135 AND M/S HALDIA PETROCHEMICALS LTD. V. CIT IN ITA NO. 17 43/KOL/2013 FOR AY 2008-09 (ITAT, KOLKATA). IN SUPPORT OF HIS CONTENTIONS REGARDING VALIDITY OF SPECIAL AUDIT, THE LD. COUNSEL RELIED ON THE DECISION IN SAHARA INDIA (FIRM) V. CIT (2008) 3 00 ITR 403 (SC), RPS ASSOCIATES V. DIT (INV) (2015) 280 CTR (ALL) 582, ALIDHARA TEXPRO ENGG. P. LTD. V. DCIT (2011) 332 ITR 115 (GUJ), WEST BENGAL STATE COOP BANK LTD. V. JCIT (2004) 267 ITR 345 (CAL), ORDER OF THE TRIBUNAL IN ITO V. VILSONS PARTICLE BO ARD INDUSTRIES LTD. (2017) 184 TTJ (PUNE) 84 AND M/S JYOTI TRADERS V. DCIT IN IT(SS) 6 2/MUM/2008 AND 111/MUM/2008 & OTHERS DATED 20.05.201 (ITAT-MUMBAI). 6. THE LD. DR, HOWEVER, FILED AN APPLICATION DATED 19.07.2018 STATING THAT CERTAIN DETAILS WERE CALLED FOR FROM THE AO AND THOSE DETAI LS HAD NOT BEEN RECEIVED AND THEREFORE ADJOURNMENT BE GIVEN. 7. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE RELEVANT MATERIALS ON RECORD. THE CASE WAS INITIALLY HEARD ON 05.03.2018. IT WAS PUT UP FOR CLARIFICATION ON 20.07.2018 IN VIEW OF THE RECENT DECISION OF THE HONBLE SUPRE ME COURT IN TAPAN KUMAR DUTTA V. CIT (2018) 302 CTR (SC) 102. WHEN THE CASE WAS INITIALLY FIXED FOR HEARING ON 05 .03.2018, THE LD. DR HAD ALSO FILED AN APPLICATION DATED 01.03.2018 STATING THAT CONSID ERING THE QUANTUM OF SUBSTANTIAL ADDITIONS INVOLVED IN THESE CASES, PAPER BOOK AND A SSESSMENT RECORDS ARE REQUIRED FROM THE AO AND THEREFORE, ADJOURNMENT MAY BE GIVEN . THUS IT SEEMS INSTEAD OF PRESENTING HIS CASE, THE L D. DR WAS KEEN ON FILING APPLICATIONS SEEKING ADJOURNMENT. 7.1 THE FIRST ISSUE TO BE DECIDED IS WHETHER TO ADM IT THE ADDITIONAL GROUNDS OF APPEAL FILED BY THE ASSESSEE. WE FIND THAT THE QUESTION OF LAW RAISED IN THE ABOVE ADDITIONAL GROUNDS OF APPEAL GOES TO THE ROOT OF THE MATTER. I N NATIONAL THERMAL POWER CO. LTD. V. CIT (1998) 229 ITR 383, 387 (SC), IT HAS BEEN HELD THAT THE TRIBUNAL HAS JURISDICTION TO EXAMINE A QUESTION OF LAW WHICH ARISES FROM THE FAC TS AS FOUND BY THE AUTHORITIES BELOW 7 AND HAVING A BEARING ON THE TAX LIABILITY OF THE AS SESSEE. THE RATIO LAID DOWN IN THE ABOVE DECISION IS APPLICABLE IN THE INSTANT CASE. T HEREFORE, WE ADMIT THE ADDITIONAL GROUNDS OF APPEAL FILED BY THE ASSESSEE. HOWEVER, A S MENTIONED HEREINABOVE THE FIRST APPELLATE AUTHORITY HAD NO OPPORTUNITY TO ADJUDICAT E THE ADDITIONAL GROUNDS OF APPEAL AS THESE WERE NOT FILED BEFORE HIM. IN THE INTEREST OF JUSTICE, WE SET ASIDE THE ORDER OF THE LD. CIT(A) AND RESTORE THE MATTER TO HIM TO MAKE A DE NOVO ORDER AFTER GIVING THE ASSESSEE REASONABLE OPPORTUNITY OF BEING HEARD. WE DIRECT THE ASSESSEE TO FILE THESE ADDITIONAL GROUNDS OF APPEAL ALONG WITH RELEVANT DO CUMENTS/EVIDENCE BEFORE THE LD. CIT(A). AS THE MATTER HAS BEEN RESTORED TO THE FILE OF THE LD. CIT(A), WE ARE NOT ADVERTING TO THE CASE LAWS RELIED ON BY THE LD. COUNSEL ON MERITS OF THE CASE. 8. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. THEREFORE, TAKING A CONSISTENT STAND, THE IMPUGNED ORDERS ARE SET ASIDE AND THE MATTERS STANDS RESTORED MAKE TO LD. FIRST APPEL LATE AUTHORITY FOR DE NOVO ADJUDICATION ON SIMILAR LINES. THE ASSESSEES APPEA L LISTED AT SERIAL NOS. 1 TO 6 STANDS ALLOWED FOR STATISTICAL PURPOSES WHEREAS T HE REVENUES CROSS OBJECTIONS, AGAINST THE SAME, STAND DISMISSED AS INFRUCTUOUS. 5. SO FAR AS THE APPEAL LISTED AT SERIAL NO. 7 FOR AY 2011-12 IS CONCERNED, WE FIND THAT THE ASSESSEE HAS BEEN ASSESSED U/S 143 (3) ON 11/11/2013 AT RS.131.92 LACS AFTER CERTAIN ADDITIONS. BEFORE US, THE ASSESSEE HAS AGITATED THE ADDITIONS OF RS.7,86,168/-, RS.20,22,6 70/- & RS.17,500/- ON ACCOUNT OF ANNUAL LETTING VALUE OF CERTAIN PROPERTI ES. UPON PERUSAL, WE FIND THAT LD. FIRST APPELLATE AUTHORITY HAS ALREADY REST ORED BACK THE FIRST TWO ADDITIONS TO THE FILE OF LD. AO TO RE-FIX THE ANNUA L LETTING VALUE OF THE PROPERTY. THEREFORE, THERE COULD BE NO OCCASION TO BE AGGRIEVED BY THE SAME. NEEDLESS TO ADD THAT, THE ASSESSEE IS FREE TO AGITATE THE SAME BEFORE LD. AO, IN ANY MANNER. THE ADDITION OF RS.17,500/- HAS BEEN CONFIRMED SINCE THE SAME WAS DECLARED RENT IN AY 2006-07. NO INFIRMITY COULD BE 8 FOUND IN THE SAME. THEREFORE, THE ASSESSEES APPEAL STANDS DISMISSED WHEREAS THE REVENUES APPEAL STANDS DISMISSED AS INFRUCTUOUS. CONCLUSION 6. THE ASSESSEES APPEAL TABULATED AT SERIAL NOS. 1 TO 6 STANDS ALLOWED FOR STATISTICAL PURPOSES. THE ASSESSEES APPEAL TAB ULATED AT SERIAL NOS. 7 STANDS DISMISSED. THE REVENUES CROSS-OBJECTIONS ST ANDS DISMISSED AS INFRUCTUOUS. ORDER PRONOUNCED IN THE OPEN COURT ON 16/05/2019. SD/- SD/- (SAKTIJIT DEY) (MANOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 16/05/2019 SR.PS:-JAISY VARGHESE ! '! / COPY OF THE ORDER FORWARDED TO : 1. !% / THE APPELLANT 2. &'!% / THE RESPONDENT 3. ( ) / THE CIT(A) 4. / CIT CONCERNED 5. ( )& * , * , / DR, ITAT, MUMBAI 6. ) ,-. / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI