REWA INFRASTRUCTURE PVT. LTD. (FORMERLY KNOWN AS M/S. KAPIL FINANCE & INVESTMENTS PVT. LTD.), MUMBAI V. DCIT, CC - 18 & 19, MUMBAI

ITA 4594/MUM/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 5972 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 1 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-08-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2006-2007
• Appeal Filed On: 05-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KAVITA KA
• Assessee Lawyers: KARTHIK NATARAJAN; DILIP LAKHANI SHRI DINESH WAGH
• Section: 143(3); 153A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT DB - I) D BENCH , MUMBAI BEFORE SHRI M.BALAGANESH, AM & SHRI RAM LAL NEGI , JM ITA NO. 4594 /MUM/ 2019 ( ASSESSMENT YEAR : 2006 - 07 ) M/S. REWA INFRASTRUCTURE PVT. LTD., ( FORMERLY KNOWN AS M/S. KAPIL FINANCE & INVESTMENTS PVT. LTD., OFFICE NO.219, B WING VARDHMAN CHAMBERS SECTOR - 17, ABOVE AXIS BANK VASHI, NAVI MUMBAI 400 705 VS. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 18 & 19 19 TH FLOOR AIR INDIA BUILDING NARIMAN POINT, MUMBAI 400 021 PAN/GIR NO. AAACK2305K (APPELLANT ) .. (RESPONDENT ) ASSESSEE BY SHRI DILIP LAKHANI , SHRI DINESH WAGH AND CA KARTHIK NATARAJAN REVENUE BY SHRI RAHUL RAMAN , MS. JYOTHILAXMI NAYAK AND MS. KAVITA KAUSHIK DATE OF HEARING 31 / 07 /2020 DATE OF PRONOUNCEMENT 07 / 08 /2020 / O R D E R PER RAM LAL NEGI (J.M.) : THIS APPEAL IN ITA NO. 4594/MUM/2019 FOR A.Y. 2006 - 07 ARISES OUT OF THE ORDER BY THE LD. PR. COMMISSIONER OF INCOME TAX (OSD) (H/C.CIT (APPEALS) - 51 , MUMBAI IN APPEAL NO. PR.CIT(OSD)[H/C CIT(A) - ITA NO . 4594 /MUM/ 2019 M/S. REWA INFRASTRUCTURE PVT. LTD., 2 51/IT - 87/2013 - 14 DATED 09/02/2015 (LD. CIT(A) IN SHORT) AGAINST THE ORDER OF ASSESSMENT PASSED U/S. 153A R.W.S. 143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS ACT) DATED 30 /03/2013 BY THE LD. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 18 & 19 , MUMBAI (HEREINA FTER REFERRED TO AS LD. AO). 2. AT THE OUTSET, WE FIND THAT ASSESSEE HAS RAISED SEVERAL GROUNDS AND EACH OF THOSE GROUNDS ARE WITHOUT PREJUDICE TO OTHER GROUNDS RAISED. WE FIND THAT ASSESSEE HAS RAISED A SPECIFIC GROUND STATING THAT NOTICE U/S.143(2) OF T HE ACT WAS NOT SERVED ON THE COMPANY WITHIN THE PRESCRIBED STATUTORY TIME. WE FIND THAT THIS GROUND WAS ALSO RAISED BY THE ASSESSEE BEFORE THE LD. CIT(A). WE FIND THAT THE LD.CIT(A) HAD SOUGHT FOR A REMAND REPORT IN THIS REGARD AND IT IS SEEN FROM PARA 6. 2 OF T HE APPELLATE ORDER , NOTICE U/S.143(2) OF THE ACT WAS ISSUED ON THE ASSESSEE ON 30/07/2012 AND SERVED ON THE ASSESSEE. WE FIND THAT THIS FACT IS MENTIONED BY THE LD. AO IN HIS REMAND REPORT AND SEEMED TO HAVE SUBMITTED BEFORE THE LD. CIT(A). WE ALSO F IND THAT THE LD. CIT(A) IN PARA 6.2. OF HIS ORDER HAD STATED THAT THE REMAND REPORT WAS SERVED ON THE ASSESSEE FOR ITS REBUTTAL AND COMMENTS. BUT IT SEEMS THAT THERE WAS NO RESPONSE TO THE SAID REMAND REPORT FROM THE SIDE OF THE ASSESSEE AS RECORDED IN PAR A 6.2 OF THE LD. CIT(A). BUT WE FIND THAT THE ASSESSEE HAS RAISED SPECIFIC GROUND BEFORE US VIDE GROUND NO.2 THAT THE REMAND REPORT WAS NEVER SERVED ON THE ASSESSEE AND ACCORDINGLY , PLEADED THAT NO OPPORTUNITY WAS PER SE GIVEN TO THE ASSESSEE TO ADJUDICATE THE TECHNICAL GROUNDS RAISED BY THE ASSESSEE BEFORE THE LD. CIT(A). WE FIND THAT BEFORE US, THESE TECHNICAL GROUNDS RAISED BY THE ASSESSEE WERE NOT WITHDRAWN. BUT WE ALSO FIND THAT THE ADJUDICATION OF THE ISSUE AS TO WHETHER NOTICE U/S.143(2) OF THE ACT W AS DULY SERVED ON THE ASSESSEE WITHIN THE STATUTORY PRESCRIBED TIME IS A PURE MATTER OF FACT WHICH REQUIRES ITA NO . 4594 /MUM/ 2019 M/S. REWA INFRASTRUCTURE PVT. LTD., 3 VERIFICATION. WE FURTHER FIND THAT THE TECHNICAL GROUNDS RAISED BY THE ASSESSEE GO TO THE ROOT OF THE ISSUE AND THE VALID ASSUMPTION OF JURISDICTION . HENCE, WE DEEM IT FIT AND APPROPRIATE IN THE INTEREST OF JUSTICE AND FAIR PLAY TO RESTORE THIS APPEAL TO THE FILE OF THE LD. CIT(A) FOR DENOVO ADJUDICATION IN ACCORDANCE WITH LAW WITH SPECIFIC DIRECTION TO SERVE THE REMAND REPORT ON THE ASSESSEE AND SEEK THE REBUTTAL OF THE ASSESSEE THEREON AND THEN PROCEED TO ADJUDICATE OTHER ISSUE ON MERITS , IF FOUND NECESSARY. ACCORDINGLY, THE GROUND NOS. 1 , 2 & 10 RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. THE OTHER GROUNDS RAISED BY THE ASSESSEE EIT H ER ON TECHNICAL ISSUES OR ON MERITS OF THE ADDITIONS ARE LEFT OPEN AND ASSESSEE IS AT LIBERTY TO RAISE THOSE ISSUES BEFORE THE LD. CIT(A) . HENCE, WE REFRAIN TO GIVE OUR OPINION ON THE SAID GROUNDS. ACCORDINGLY, THE GROUNDS RAISED BY THE ASSESSEE ARE ALLOWE D FOR STATISTICAL PURPOSES. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 07 / 08 /2020 BY WAY OF PROPER MENTIONING IN THE NOTICE BOARD. SD/ - ( M BALAGANESH ) SD/ - (RAM LAL NEGI) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI ; DATED 07 / 08 / 2020 KARUNA , SR.PS ITA NO . 4594 /MUM/ 2019 M/S. REWA INFRASTRUCTURE PVT. LTD., 4 COPY OF THE ORDER FORWARDED T O : BY ORDER, ( ASSTT. REGISTRAR) ITAT, MUMBAI 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY//