MANGALA OMPRAKASH CHAUDHARI, MUMBAI V. ITO 32(2)(3), MUMBAI

ITA 549/MUM/2017

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 1030 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-05-2017
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 24-01-2017
• Court: TRIBUNAL
• Department Lawyers: BHARTI SINGH
• Assessee Lawyers: MAHESH R AJORA

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN (AM) I.T.A. NO. 548 /MUM/ 201 7 (ASSESSMENT YEAR 20 08 - 09 ) I.T.A. NO. 549/MUM/2017 (ASSESSMENT YEAR 2009 - 10) M/S. MANGALA OMPRAKASH CHAUDHARI FLAT NO. J - 505, 5 TH FLOOR COUNTR Y PARK OPP. TATA STEEL BORIVALI EAST MUMBAI - 400 066. VS. ITO 32(2)(3) C - 11, R.NO. 305 PRATYAKSHKAR BHAVAN, BANDRA KURLA COMPLEX BANDRA EAST MUMBAI - 400 051. ( APPELLANT ) ( RESPONDENT ) PAN NO . AHJPC 0 415F ASSESSEE BY SHRI MAHESH RAJORA DEPARTMENT BY M ISS BHARTI SINGH DATE OF HEARING 4 . 5. 201 7 DATE OF PRONOUNCEMENT 4 .5 . 201 7 O R D E R THE ASSESSEE HAS FILED THESE TWO APPEALS CHALLENGING THE ORDERS PASSED BY LD CIT(A) - 44, MUMBAI AND THEY RELATE TO THE ASSESSMENT YEARS 2008 - 09 AND 2009 - 10. 2 . THE LD CIT(A) HAS DISMISSED THE APPEALS IN LIMINE, SINCE THE ASSESSEE HAS NOT PAID THE SELF ASSESSMENT TAX DUE ON THE RETURN OF INCOME FILED BY HIM FOR THESE TWO YEARS. 3. THE LD A.R SUBMITTED THAT THE ASSESSEE HAS SINCE PAID THE SELF ASSESSMENT T AX AND IN SUPPORT OF THE SAME, HE FURNISHED COPIES OF THE TAX CHALLANS. ACCORDINGLY HE PRAYED THAT THE LD CIT(A) MAY BE DIRECTED TO DISPOSE OF THE APPEALS ON MERITS. 2 4. I HEARD LD D.R AND PERUSED THE RECORD. I NOTICE THAT AN IDENTICAL ISSUE WAS CONSIDER ED BY HYDERABAD BENCH OF TRIBUNAL IN THE CASE OF M/S KANCHENJUNGA GREENLAND P LTD VS. DCIT (ITA NO.238/H/2014 DATED 29 - 10 - 2014), WHEREIN THE TRIBUNAL RESTORED THE APPEAL BACK TO THE FILE OF THE LD CIT(A) BY FOLLOWING THE DECISION RENDERED IN THE CASE OF NA GAVALLI GREEN LANDS P LTD VS. DCIT (ITA NO.521/HYD/2012). THE RELEVANT OBSERVATIONS ARE EXTRACTED BELOW: - 10. THIS TRIBUNAL IN THE CASE OF NAGAVALLI GREEN LANDS PVT. LTD. VS. DCIT IN ITA NO. 521/HYD/2012 IN ITS CONSOLIDATED ORDER DATED 08/06/2012. THE RE LEVANT PORTION IS EXTRACTED BELOW: '5. AS SEEN FROM THE ABOVE TABLE, THE ADMITTED TAXES PAYABLE BY THE ASSESSEE HAVE BEEN PAID ON THE RESPECTIVE DATES MENTIONED AT THE COLUMN 'DATE OF PAYMENT OF ADMITTED TAX' AND THE SAME HAS BEEN CONFIRMED BY THE LEARNE D COUNSEL FOR THE ASSESSEE AT THE TIME OF HEARING BEFORE US. WE ARE, THEREFORE, OF THE OPINION THAT IT IS FAIR TO ADMIT ALL THESE APPEALS NOW AS THE ASSESSEE DISCHARGED THEIR DUTIES IN PAYING THE ADMITTED TAXES. IN THIS CONNECTION, WE REFER TO THE DECISION OF THE COORDINATE BENCH OF ITAT, HYDERABAD IN THE CASE OF BANU BEGUM IN ITA NO. 2075/HYD/2011 FOR A.Y. 2008 - 09 ORDER DATED 30/04/2012: 17. NOW THAT THE ASSESSEE HAS PAID THE ADMITTED TAXES ON THE RETURNED INCOME, WE SET ASIDE THE IMPUGNED ORDER OF THE C IT(A), AND RESTORE THE MATTER TO THE FILE OF THE CIT(A) TO ADJUDICATE THE APPEAL BEFORE HIM ON MERITS. HE SHALL GIVE REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE, AND DECIDE THE APPEAL AFRESH IN ACCORDANCE WITH LAW. 6. SINCE THE ISSUE UNDER CONSIDER ATION IS IDENTICAL TO THE ONE DECIDED BY THE CO - ORDINATE BENCH IN THE CASE OF BANU BEGUM (SUPRA) AND THE ASSESSEE HAVE PAID THE ADMITTED TAXES ON THE RETURNED INCOME, RESPECTFULLY FOLLOWING THE SAID DECISION, WE SET ASIDE THE IMPUGNED ORDERS OF THE CIT(A), AND RESTORE THE MATTER TO THE FILE OF THE CIT(A) TO ADJUDICATE THE APPEALS BEFORE HIM ON MERITS AFTER GIVING REASONABLE OPPORTUNITY OF BEARING TO THE ASSESSEE AND DECIDE THE SAME AFRESH IN ACCORDANCE WITH LAW.' 3 5 . IN THE INSTANT CASE ALSO, THE ASSESSE E HAS PAID THE SELF ASSESSMENT TAX AND HENCE I RESTORE THESE TWO APPEALS TO THE FILE OF LD CIT(A), SUBJECT TO THE CONDITION THAT THE ASSESSEE SHALL EXPLAIN TO THE SATISFACTION OF THE LD CIT(A) THE REASONS FOR THE DELAY IN PAYMENT OF SELF ASSESSMENT TAX AND AFTER SATISFYING HIMSELF WITH THE REASONS, THE LD CIT(A) MAY PROCEED TO DISPOSE OF THE APPEALS ON MERITS. 6. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER HAS BE EN PRONOUNCED IN THE COURT ON 4 . 5 . 201 7. SD/ - (B.R.BASKARAN) ACCOUNTANT MEMBER MUMBAI ; DATED : 4 / 5 / 20 1 7 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPON DENT 3. THE CIT(A) 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. BY ORDER, //TRUE COPY// ( DY./ASSTT. REGISTRAR) PS ITAT, MUMBAI