DILIP SHAH, MUMBAI V. ASSTT CIT CEN CIR 11, MUMBAI

ITA 4719/MUM/2011

• Counselvise Citation: 471919914 RSA 2011
• Duration Of Justice: 1 year(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-06-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 27-06-2012
• Assessment Year: 2006-2007
• Appeal Filed On: 10-06-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SATBIR SINGH
• Keywords: Opportunity of being heard
• Section: 143(3); 153A; 263

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL D' BENCH, M UMBAI . , !'# $ $ $ $ . &'( ) , '* +, ' # BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI RAJENDRA SINGH, ACCOUNTANT MEMBER ITA NO. 4714 TO 4720/MUM/2011 ( - - - - . . . . / ASSESSMENT YEARS : 2001-02 TO 2007-08) SHRI DILIP SHAH ACIT, CENTRAL CIRCLE 11 401, SPENTA TOWERS MUMBAI 55/57, FORGETT STREET / VS. GOWALIA TANK, MUMBAI 400036 ,/ '* ./ PAN - ACWPS 4146 B /0 / APPELLANT 12/0 / RESPONDENT /0 3 ' / APPELLANT BY : SHRI RAKESH JOSHI 12/0 4 3 ' / RESPONDENT BY : SHRI SATBIR SINGH 4 5* / DATE OF HEARING : 27.06.2012 6. 4 5* / DATE OF PRONOUNCEMENT : 27.06.2012 +'7 / O R D E R PER BENCH THESE SEVEN APPEALS ARE DIRECTED AGAINST THE COMMON ORDER DATED 30.03.2011 PASSED BY THE CIT(A)-37, MUMBAI. SINCE T HE ISSUE INVOLVED IN ALL THESE APPEALS IS SAME, WE PROCEED TO DISPOSE OF ALL THESE APPEALS BY A COMBINED ORDER FOR THE SAKE OF CONVENIENCE. 2. CONSEQUENT TO THE SEARCH CARRIED OUT BY THE DEPARTM ENT, ASSESSEE FILED THE RETURNS OF INCOME FOR THE YEARS UNDER CON SIDERATION AND ACCORDINGLY THE ASSESSMENTS WERE MADE UNDER SECTION 153A R.W.S. 143(3) OF THE ACT. THE CHART BELOW SHOWS THE INCOME DECLARED BY THE ASSESS EE FOR THE YEARS UNDER CONSIDERATION AND THE INCOME ASSESSED BY THE AO: - A.Y. INCOME RETURNED IN ORIGINAL RETURN INCOME RETURNED U/S. 153A INCOME ASSESSED 2001-02 286260 286260 8080631 2002-03 232418 232418 11019875 ITA NO. 4714 TO 4720/MUM/2011 SHRI DILIP SHAH 2 2003-04 629814 629814 397886807 2004-05 463831 463831 662404351 2005-06 259635 2765396 1094321462 2006-07 322568 2832095 1971637022 2007-08 326620 3101046189 3. AGGRIEVED BY THE ADDITIONS MADE BY THE AO, ASSESSEE PREFERRED APPEALS BEFORE THE LEARNED CIT(A). PENDING DISPOSAL OF THE APPEALS, THE ORDERS PASSED BY THE AO UNDER SECTION 153A R.W.S. 1 43(3) OF THE ACT (ASSESSMENT YEARS 2001-02 TO 2006-07) AND UNDER SEC TION 153B(1)(B) R.W.S. 143(3) (FOR A.Y. 2007-08) WERE CANCELLED BY THE ADM INISTRATIVE COMMISSIONER (REVISIONAL AUTHORITY) IN EXERCISE OF POWERS VESTED IN HIM UNDER SECTION 263 OF THE ACT. IN THE LIGHT OF THE ORDER PASSED UNDER SECTION 263 DATED 29.03.2011, THE ORIGINAL ASSESSMENTS MADE UNDER SEC TION 153A AND 153B STAND CANCELLED AND HENCE THE LEARNED CIT(A) CONCLU DED THAT THE APPEALS FILED AGAINST THE AFOREMENTIONED ASSESSMENTS DESERV ES TO BE DISMISSED AS SUPERFLUOUS/NOT MAINTAINABLE. 4. AGGRIEVED, ASSESSEE PREFERRED APPEALS BEFORE THE AP PELLATE TRIBUNAL. THE LEARNED COUNSEL SUBMITTED BEFORE US THAT CONSEQ UENT TO THE ORDER PASSED UNDER SECTION 263 OF THE ACT FRESH ASSESSMEN TS ORDERS WERE PASSED BY THE AO, WHICH WERE ALSO CHALLENGED BEFORE THE CI T(A). IN THE EVENT OF QUASHING THE REVISION PROCEEDINGS THE ORIGINAL ASSE SSMENT ORDERS STAND RESTORED AND CONSEQUENTLY THE ADDITIONAL INCOME ASS ESSED THEREIN STANDS CONFIRMED. IF THESE APPEALS ARE TREATED AS NOT MAIN TAINABLE, THE ASSESSEE WOULD HAVE NO RIGHT TO FILE FURTHER APPEALS AND IN THE EVENT OF RESTORING THE ORIGINAL ASSESSMENTS THE ASSESSEE WOULD BE DENIED T HE OPPORTUNITY OF FILING APPEALS AT THAT STAGE AND HENCE THE ONLY LEGAL COUR SE IN THE CIRCUMSTANCE IS TO RESTORE THE MATTER TO THE FILE OF THE CIT(A) TO DECIDE THE MATTER ON MERITS, I.E. TO CONSIDER THE CORRECTNESS OF THE ADDITIONS M ADE IN THE ORDERS PASSED UNDER SECTION 153A/153B OF THE ACT. 5. THE LEARNED D.R., HOWEVER, RELIED UPON THE ORDER PA SSED BY THE LEARNED CIT(A). ITA NO. 4714 TO 4720/MUM/2011 SHRI DILIP SHAH 3 6. WE HAVE CAREFULLY CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE RECORD. HAVING REGARD TO THE PECULIAR CIRCUMSTANCES OF THE CASE WE ARE OF THE VIEW THAT THE ORDER DATED 30.03.2011 PASSED BY THE CIT(A)-37, MUMBAI DESERVES TO BE SET ASIDE. AS DECLARED IN THE OPEN C OURT, WE SET ASIDE THE IMPUGNED ORDER OF THE CIT(A) AND DIRECT HIM TO RECO NSIDER THE MATTER BOTH ON TECHNICAL ASPECT AS WELL AS ON MERITS OF THE ADD ITIONS SO AS TO PROTECT THE INTERESTS OF THE ASSESSEE. ASSESSEE SHALL BE GIVEN REASONABLE OPPORTUNITY OF BEING HEARD IN THIS REGARD. WITH THESE OBSERVATIONS , AS PRONOUNCED IN THE OPEN COURT, THE APPEALS FILED BY THE ASSESSEE ARE T REATED AS ALLOWED FOR STATISTICAL PURPOSES. 8 59 - 85 4 : ;4 !<'= ')$ ,5 > 4 &5 ? ORDER PRONOUNCED IN THE OPEN COURT ON 27TH JUNE 201 2. +'7 4 . * ' : @+9 27.06.2012 4 A SD/- SD/- (RAJENDRA SINGH) (D. MANMOHAN) '* +, / ACCOUNTANT MEMBER !'#/ VICE PRESIDENT MUMBAI ; @+ DATED : 27 TH JUNE 2012 . - . ./ N.P., SR. PS +'7 +'7 +'7 +'7 4 44 4 1-5)C 1-5)C 1-5)C 1-5)C D'C.5 D'C.5 D'C.5 D'C.5 / COPY OF THE ORDER FORWARDED TO : 1. /0 / THE APPELLANT 2. 12/0 / THE RESPONDENT. 3. E ( ) / THE CIT(A)- 37, 4. E / CIT - CENTRAL I, 5. CFA 1-5- , , / DR D BENCH , ITAT, MUMBAI 6. A G / GUARD FILE. * DICTATION PAD ATTACHED +'7 +'7 +'7 +'7 / BY ORDER, 2C5 1-5 //TRUE COPY// ! !! ! / & & & & (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI