BHANWARIBAI CHANDANMALJAIN, MUMBAI V. DCIT 22(2), NAVI MUMBAI

ITA 4817/MUM/2012

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 0694 (ITAT-MUMBAI)
• Duration Of Justice: 4 year(s) 9 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-05-2017
• Appeal Filed By: Assessee
• Bench Allotted: B
• Next Hearing Date: 23-06-2015
• Assessment Year: 2004-2005
• Appeal Filed On: 23-07-2012
• Court: TRIBUNAL
• Section: 143(3); 148

Judgement Text

' IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH B , MUMBAI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR , ACCOUNTANT MEMBER ITA NO. 4 817 /MUM/201 2 , (A.Y : 20 0 4 - 0 5 ) ITA NO. 4818 /MUM/201 2, (A.Y : 20 05 - 06 ) SMT. BHANWARIBAI CHANDANMAL JAIN 9 PAREKH BUILDING N.G. ACHARYA MARG CHEMBUR STATION ROAD MUMBAI 400 071 PAN : AA JPJ7284L VS. D CIT 22(2) VASHI IT OFFICE 4 TH FLOOR, TOWER NO.6 VASHI NAVI MUMBAI ( / APPELLANT) ( / RESPONDENT) / APPELLANT BY : SHRI KIRIT SHETH / RE SPONDENT BY : SHRI JEEVANLAL LAVIDIYA / DATE OF HEARING : 11 .5. 2017 / DATE OF PRONOUNCEMENT : 17 . 5 . 2017 / O R D E R P ER C.N.PRASAD (JM) TH ESE APPEAL S ARE FILED BY THE ASSESSEE AGAINST THE ORDER S OF THE LD. CIT (APPEALS) - 3 3, MUMBAI DATED 30 .5.201 2 FOR THE ASSESSMENT YEAR S 200 4 - 0 5 AND 2005 - 06 ARISING OUT OF THE ORDER PASSED U/S 143(3) R.W.S 147 OF THE ACT BY THE ASSESSING OFF ICER . 2. THE ASSESSEE IN BOTH THESE APPEALS CHALLENGED THE ORDER OF THE LD. CIT (APPEALS) ON SEVERAL GROUNDS BOTH VALIDITY AS WELL AS ON MERITS. THE ASSESEE CHALLENGED THE ORDER OF THE LD. CIT (APPEALS) IN UPHOLDING THE VALIDITY OF 2 ITA NO S . 4 817 & 4818 /MUM/201 2 (A.Y.20 0 4 - 0 5 & 2005 - 06 RESPLY. ) SMT. BHANWARIBAI CHANDANMAL JAIN NOTICE ISSUED U/S 148 AND CONSEQUENT ASSESSMENT U/S 143(3) R.W.S. 147 OF THE ACT. WE FIND FROM THE OR DER SHEET NOTINGS OF THE TRIBUNAL THAT THE BENCH DIRECT ED THE LD. DR TO PRODUCE THE CAS E RECORDS TO VERIFY THE NOTICE ISSUED AND THE APPROVAL GIVEN BY THE AUTHORITIES IN ISSUING THE NOTICE U/S 148 AS THE ASSESSEE IS CONTENDING THAT 148 NOTICE WAS ISSUED WI THOUT VALID PRIOR APPROVAL/SANCTION OF THE JURISDICTIONAL JOINT COMMISSIONER OF INCOME TAX AS REQUIR ED U/S 151(2) OF THE ACT AND TO THAT CONTENTION ADDITIONAL GROUND WAS FILED BY THE ASSESSEE BEFORE US. THE ADDITIONAL GROUND FILED BEFORE US WAS NOT PART O F THE GROUNDS BEFORE THE LD. CIT(APPEALS) NOR IT WAS AGITATED BEFORE THE ASSESSING OFFICER. SINCE THE ADDITIONAL GROUND IS GOING TO THE VERY JURISDICTION OF THE PASSING THE ASSESSMENT ORDER AND IS PURELY A LEGAL GROUND, WE ARE OF THE CONSIDERED VIEW THAT THIS GROUND IS TO BE DECIDED BY THE LD.CIT (APPEALS) BY CALLING THE RECORDS FROM THE CONCERNED ASSESSING OFFICER. THEREFORE, WE ARE OF THE VIEW THAT MATTER SHOULD BE RESTORE D BACK TO THE LD.CIT (APPEALS) FO R ADJUDICATION AFRESH ON ALL THE CONTENTIONS OF THE ASSESSEE. 3. THE LD. DR HAS NO SERIOUS OBJECTION IN RESTORING THE MATTER BACK TO THE LD. CIT (APPEALS). 4. IN THE CIRCUMSTANCES, WE RESTORE ALL THE GROUNDS IN BOTH THESE APPEALS TO THE FILE OF THE LD. CIT (APPEALS) FOR FRESH ADJUDICATION ON ALL THE TECHNICAL GROUNDS AS WELL AS ON MERITS. THE LD. CIT (APPEALS) SHOULD DISPOSE OFF THE APPEALS INCLUDING THE ADDITIONAL GROUND AFTER PROVIDING SUFFICIENT OPPORTUNITY TO THE ASSESSEE. 3 ITA NO S . 4 817 & 4818 /MUM/201 2 (A.Y.20 0 4 - 0 5 & 2005 - 06 RESPLY. ) SMT. BHANWARIBAI CHANDANMAL JAIN 5 . IN THE RESULT, BOTH THE APPEAL S OF ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSE . ORDER PRONOUNCED IN THE OPEN COURT ON THE 17 TH DAY OF MAY 2017 . SD/ - SD/ - ( RAMIT KOCHAR ) ( C.N.PRASAD ) / / ACCOUNTANT MEMBER JUDICIAL MEMBER / MUMBAI; / DATED 17 . 5 . 2017 LR, SPS / COPY OF THE ORDER FORWARDED TO : / BY ORDER, (ASSTT. REGISTRAR) , / ITAT, MUM 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A), MUMBAI. 4. / CIT 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE. // TRUE COPY / /