M/S.MAA AGRO DEVELOPERS, MUMBAI V. ACIT CIRCLE-2(1), MUMBAI

ITA 4936/MUM/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 4742 (ITAT-MUMBAI)
• Duration Of Justice: 11 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2008-2009
• Appeal Filed On: 23-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D G
• Keywords: Additional evidence; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D , BENCH MUMBAI BEFORE SHRI M.BALAGANESH, AM & SHRI AMARJIT SINGH , JM ITA NO. 4936 /MUM/201 8 ( ASSESSMENT YEAR : 2008 - 09 ) M/S. MAA AGRO DEVELOPERS C/O. MANEK SHAH C 11/87 , CCI COLONY JAIN MANDIR ROAD GOREGAON WEST MUMBAI 400 062 VS. ASST. COMMISSIONER OF INCOME TAX, CIRCLE 2(1) MUMBAI PAN/GIR NO. AABFM4638D (APPELLANT ) .. (RESPONDENT ) ASSESSEE BY NONE REVENUE BY SHRI D.G. PANSARI DATE OF HEARING 01 / 08 /2019 DATE OF PRONOUNCEMENT 07 / 08 /2019 / O R D E R PER M. BALAGANESH (A.M) : THIS APPEAL IN ITA NO. 4936/MUM/2018 FOR A.Y. 2008 - 09 ARISES OUT OF THE ORDER BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - 34, MUMBAI IN APPEAL NO. CIT(A) - 34/ACIT - 22(2)/IT - 228/2016 - 17 DATED 03/07/2018 (LD. CIT(A) IN SHORT) AGAINST THE ORDER OF ASSESSMENT PASSED U/S.143(3) R.W.S. 147 OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS ACT) DATED 31/03/2016 BY THE LD. ASSISTANT COMMISSIONER OF INCOME TAX - 22(2), MU MBAI (HEREINAFTER REFERRED 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 ITA NO. 4936/MUM/2018 M/S. MAA AGRO DEVELOPERS 2 GROUND NO.1 QUESTIONING THE DISMISSAL OF THE APPEAL OF THE ASSESSEE B Y THE LD. CIT(A) ON THE 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 APP EAL 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. CI T(A) INSTEAD OF ELECTRONIC 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 CONSIDER 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 H AS BEEN SET ASIDE TO THE 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 07 / 08 /201 9 SD/ - ( AMARJIT SINGH ) SD/ - (M.BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED 07 / 08 / 2019 ITA NO. 4936/MUM/2018 M/S. MAA AGRO DEVELOPERS 3 KARUNA , SR.PS COPY OF THE ORDER FORWARDED TO : 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//