M/S.MOORGATE INDUSTRIES INDIA PRIVATE LIMITED (FORMERLY: STEMCOR INDIA P.LTD), MUMBAI V. ACIT 1(3)(1), MUMBAI

ITA 4545/MUM/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 8697 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 1 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 19-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Additional evidence; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D , BENCH MUMBAI BEFORE SHRI M.BALAGANESH, AM & SHRI RAM LAL NEGI, JM ITA NO. 4545 /MUM/201 8 ( ASSESSMENT YEAR : 2012 - 13) M/S. MOORGATE INDUSTRIES INDIA PVT. LTD., (FORMERLY: STEMCOR INDIA PRIVATE LIMITED) C - 21, MITTAL TOWERS NARIMAN POINT, MUMBAI 400 021 VS. ACIT - 1(3)(1) AAYAKAR BHAVAN M.K.MARG, MUMBAI 400 020 PAN/GIR NO. AAHCS9299R (APPELLANT ) .. (RESPONDENT ) ASSESSEE BY NONE REVENUE BY SHRI RAHUL RAMAN DATE OF HEARING 04 / 09/ 2019 DATE OF PRONOUNCEMENT 11 / 09 /2019 / O R D E R PER M. BALAGANESH (A.M) : THIS APPEAL IN ITA NO. 4545/MUM/2018 FOR A.Y. 2012 - 13 ARISES OUT OF THE ORDER BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - 3, MUMBAI IN APPEAL NO. CIT(A), MUMBAI - 3/10356/20 16 - 17 DATED 26/03/2018 (LD. CIT(A) IN SHORT) AGAINST THE ORDER OF ASSESSMENT PASSED U/S.143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS ACT) DATED 27/04/2016 BY THE LD. ASST. COMMISSIONER OF INCOME TAX, CIRCLE 1(3)(1), MUMBAI (HEREINAFTER REF ERRED TO AS LD. AO). 2. THE ONLY EFFECTIVE ISSUE TO BE DECIDED IN THIS APPEAL IS THAT THE ASSESSEE HAD RAISED SEVERAL GROUNDS ON MERITS, IT HAS RAISED A PRELIMINARY GROUND NO.1 QUESTIONING THE DISMISSAL OF THE APPEAL OF THE ASSESSEE BY ITA NO .4545/MUM/2018 M/S.MOORGATE INDUSTRIES INDIA PVT.LTD. 2 THE LD. CIT(A) ON TH E GROUND THAT APPEAL WAS NOT PREFERRED BY THE ASSESSEE BEFORE THE LD. CIT(A) IN ELECTRONIC MODE. 3. NONE APPEARED ON BEHALF OF THE ASSESSEE. 3.1. WE HAVE HEARD THE LD. DR. IT IS NOT IN DISPUTE THAT THE ASSESSEE HAS PREFERRED AN APPEAL WITHIN TIME BEFORE THE LD. CIT(A) MANUALLY. IT IS A FACT THAT ASSESSEE HAD NOT PREFERRED ANY APPEAL BEFORE THE LD. CIT(A) IN ELECTRONIC MODE. THIS TRIBUNAL HAS BEEN CONSISTENTLY HOLDING THAT EVEN IF THE APPEAL HAS BEEN FILED MANUALLY BEFORE THE LD. CIT(A) INSTEAD OF ELECTR ONIC FORM, THE LD. CIT(A) CANNOT DISMISS THE APPEAL OF THE ASSESSEE WITHOUT ADJUDICATING THE ISSUE ON MERITS. ACCORDINGLY, WE DEEM IT FIT AND APPROPRIATE TO SET ASIDE THIS APPEAL TO THE FILE OF THE LD. CIT(A) WITH A DIRECTION TO ADMIT THE APPEAL AND CONSID ER THE GROUNDS RAISED THEREON AFRESH IN ACCORDANCE WITH LAW. THE ASSESSEE IS ALSO GIVEN LIBERTY TO RAISE ADDITIONAL GROUNDS AND FURNISH ADDITIONAL EVIDENCES, IF ANY, IN SUPPORT OF ITS CONTENTIONS, IF THEY SO DESIRE. SINCE THE APPEAL HAS BEEN SET ASIDE TO T HE FILE OF THE LD. CIT(A) ON PRELIMINARY GROUND, THE ADJUDICATION OF OTHER GROUNDS ON MERITS DOES NOT ARISE AT THIS STAGE. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 11 / 09 /2019 SD/ - ( RAM LAL NEGI ) SD/ - (M.BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED 11 / 09 /2019 KARUNA , SR.PS ITA NO .4545/MUM/2018 M/S.MOORGATE INDUSTRIES INDIA PVT.LTD. 3 COPY OF THE ORDER FORWARDED TO : BY ORDER, ( ASSTT. REGISTR AR) ITAT, MUMBAI 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY//