Appeal details
Counselvise Citation
[2016] 132 COUNSELVISE.COM (IT) 5806 (ITAT-INDORE)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 month(s) 25 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
14-07-2016
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
DB
Assessment Year
2008-2009
Appeal Filed On
19-05-2016
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI D.T.GARASIA, HON'BLE JUDICIAL MEMBER AN D SHRI N.S. SAINI, HONBLE ACCOUNTANT MEMBER ITA NO.467/IND/2016 (ASST. YEAR : 2011-12) M/S. GULMOHAR TRADERS, BHOPAL VS. PR.CIT-I, BHOPAL. PAN NO. AAFFG1113P (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI SUMIT NEMA, ADV. DEPARTMENT BY : SHRI RAJEEV VARSHANEY - DR ITA NO.275/IND/2016 (ASST. YEAR : 2011-12) AISECT LIMITED, BHOPAL VS. CIT, BHOPAL. PAN NO. AAFCA7441P (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI S.S.DESHPANDE, CA DEPARTMENT BY : SHRI RAJEEV VARSHANEY - DR ITA NO.341/IND/2016 (ASST. YEAR : 2011-12) SHRI BRIJ BHUSHAN JOHRI, BHOPAL VS. PR.CIT, BHOPAL. PAN NO. AASPJ8797K (APPELLANT) (RESPONDENT) 2 GULMOHAR TRADERS V. PR. CIT-I, BHOPAL & 17 OTHERS. ASSESSEE BY : SHRI PRADEEP GUPTA, ADV. DEPARTMENT BY : SHRI RAJEEV VARSHANEY - DR ITA NO.407/IND/2016 (ASST. YEAR : 2011-12) VIKRAM SINH PUAR , SON & LR OF LATE TUKOJI RAO PUAR, DEWAS VS. PR.CIT-I, BHOPAL. PAN NO. AGDPP-8186B (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE(WRITTEN SUBMISSION) DEPARTMENT BY : SHRI RAJEEV VARSHANEY - DR ITA NO.425/IND/2016 (ASST. YEAR : 2011-12) GLOBUS INSTITUTE OF ENGINEERING AND TECHNOLOGY, BHOPAL VS. CIT(EXEMPTION), BHOPAL. PAN NO. AAAAG1256B (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI ASHISH GOYAL AND SHRI N. D. PATWA, ADV. DEPARTMENT BY : SHRI RAJEEV VARSHANEY - DR ITA NO. 427/IND/2016 (ASST. YEAR : 2011-12) M/S. SWARN BUILDERS & DEVELOPERS, BHOPAL VS. CIT-I, BHOPAL. PAN NO. AAYFS0127N (APPELLANT) (RESPONDENT) 3 GULMOHAR TRADERS V. PR. CIT-I, BHOPAL & 17 OTHERS. ASSESSEE BY : SHRI S.S.DESHPANDE, CA DEPARTMENT BY : SHRI RAJEEV VARSHANEY - DR ITA NO.451/IND/2016 (ASST. YEAR : 2011-12) M/S. BHARAT OMAN REFINERIES LIMITED, BINA VS. PR.CIT-I, BHOPAL. PAN NO. AABCB7084M (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI PANKAJ TIRTHANI, CA DEPARTMENT BY : SHRI RAJEEV VARSHANEY - DR ITA NO.452/IND/2016 (ASST. YEAR : 2009-10) ATUL PUBLICITY PRIVATE LIMITED, BHOPAL VS. PR. CIT-I, BHOPAL. PAN NO. AADCA0903E (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI ASHISH GOYAL AND SHRI N. D. PATWA, ADV. DEPARTMENT BY : SHRI RAJEEV VARSHANEY - DR ITA NO.454/IND/2016 (ASST. YEAR : 2011-12) SHRI PRAKASH BHOJWANI, BHOPAL VS. PR.CIT-I, BHOPAL. PAN NO. ABVPB8825E (APPELLANT) (RESPONDENT) 4 GULMOHAR TRADERS V. PR. CIT-I, BHOPAL & 17 OTHERS. ASSESSEE BY : NONE. DEPARTMENT BY : SHRI RAJEEV VARSHANEY - DR ITA NO.463/IND/2016 (ASST. YEAR : 2011-12) SATYAM MOTORS PRIVATE LIMITED, BHOPAL VS. PR.CIT-I, BHOPAL. PAN NO. AAMCS5167P (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI ASHISH GOYAL AND SHRI N. D. PATWA, ADV. DEPARTMENT BY : SHRI RAJEEV VARSHANEY - DR ITA NO.464/IND/2016 (ASST. YEAR : 2011-12) M/S. LEGEND DISTILLERIES PVT. LTD., BHOPAL VS. PR.CIT, BHOPAL. PAN NO. AAACL6440J (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI SUMIT NEMA, ADV. DEPARTMENT BY : SHRI RAJEEV VARSHANEY - DR ITA NO.493/IND/2016 (ASST. YEAR : 2009-10) PADMAWATI PAPERS P.LTD., BHOPAL VS. CIT, BHOPAL. PAN NO. AACCP2379J (APPELLANT) (RESPONDENT) 5 GULMOHAR TRADERS V. PR. CIT-I, BHOPAL & 17 OTHERS. ASSESSEE BY : SHRI ASHISH GOYAL AND SHRI N. D. PATWA, ADV DEPARTMENT BY : SHRI RAJEEV VARSHANEY - DR ITA NO.539/IND/2016 (ASST. YEAR : 2011-12) SHRI HARMENDRA SINGH BAGGA, BHOPAL VS. CIT-I, BHOPAL. PAN NO. ADKPB5574D (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI ANIL KHABYA, CA DEPARTMENT BY : SHRI RAJEEV VARSHANEY - DR ITA NO.540/IND/2016 (ASST. YEAR : 2011-12) SHRI SOMESH BHATNAGAR, BHOPAL VS. CIT-I, BHOPAL. PAN NO. AEMPB0662H (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI ANIL KHABYA, CA DEPARTMENT BY : SHRI RAJEEV VARSHANEY - DR ITA NO.547/IND/2016 (ASST. YEAR : 2011-12) M/S. SHREE JAIRAM EDUCATION SOCIETY, BHOPAL VS. CIT(EXEMPTION), BHOPAL. PAN NO. AACAS9908E (APPELLANT) (RESPONDENT) 6 GULMOHAR TRADERS V. PR. CIT-I, BHOPAL & 17 OTHERS. ASSESSEE BY : SHRI ASHISH GOYAL AND SHRI N. D. PATWA, ADV DEPARTMENT BY : SHRI RAJEEV VARSHANEY - DR ITA NO.559/IND/2016 (ASST. YEAR : 2008-09) M/S. ARIHANT COAL SALES INDIA PVT.LTD., BHOPAL VS. CIT-I, BHOPAL. PAN NO. AAFCA0718F (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI ASHISH GOYAL AND SHRI N. D. PATWA, ADV DEPARTMENT BY : SHRI RAJEEV VARSHANEY - DR ITA NO.562/IND/2016 (ASST. YEAR : 2011-12) M/S. HEAVY CARGO MOVERS PVT.LTD., BHOPAL VS. CIT, BHOPAL. PAN NO. AAACH4169C (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI HITESH CHIMNANI, CA DEPARTMENT BY : SHRI RAJEEV VARSHANEY - DR ITA NO.588/IND/2016 (ASST. YEAR : 2011-12) M/S. NATHURAM SRINARAYAN AGRAWAL, BHOPAL VS. PR.CIT-I, BHOPAL. PAN NO. AACFN6525F (APPELLANT) (RESPONDENT) 7 GULMOHAR TRADERS V. PR. CIT-I, BHOPAL & 17 OTHERS. ASSESSEE BY : SHRI ANIL KHABYA, CA DEPARTMENT BY : SHRI RAJEEV VARSHANEY - DR DATE OF HEARING : 14/07/2016. DATE OF PRONOUNCEMENT : 14/07/2016. O R D E R PER N.S.SAINI, ACCOUNTANT MEMBER ALL THESE EIGHTEEN APPEALS FILED BY THE ASSESSEES ARE DIRECTED AGAINST THE ORDERS PASSED UNDER SECTION 26 3 BY THE PR. COMMISSIONER OF INCOME TAX, BHOPAL. 2. IN ALL THESE APPEALS, THE COMMON ISSUE IS INVOLVE D AND THE ASSESSEE HAS CHALLENGED THE ORDER PASSED U/S 263 OF THE INCOME-TAX ACT, 1961, ON 29.02.2016, PASSED BY THE PR. COMMISS IONER OF INCOME- TAX-I, BHOPAL. 3. AT THE OUT-SET, THE LD. AUTHORIZED REPRESENTATIV E OF THE ASSESSEE SUBMITTED THAT IN ALL THESE CASES, THE CASES WERE T RANSFERRED TO THE ASSESSING OFFICER FROM EARLIER ASSESSING OFFICER ON 29.03.2014 VIDE ORDER DATED 29.03.2014 PASSED U/S 127 OF THE ACT BY THE THEN CIT, BHOPAL. LATER ON, THE AO PASSED THE ASSESSMENT ORDE R ON 30.03.2014, SINCE THE CASES WERE GETTING TIME BARRED ON THE SAM E DAY. IT IS THE SUBMISSION OF THE LD. AUTHORIZED REPRESENTATIVE OF THE ASSESSEE THAT IN ALL THE PRESENT APPEALS DUE ENQUIRIES WERE CONDUCTE D BY THE EARLIER ASSESSING OFFICER AND, THEREFORE, THIS WOULD NOT BE A CASE OF NO ENQUIRY BY THE AO INCUMBENT, BECAUSE HE WAS ENTITLED U/S 1 29 TO RELY ON THE 8 GULMOHAR TRADERS V. PR. CIT-I, BHOPAL & 17 OTHERS. ENQUIRY OF THE EARLIER ASSESSING OFFICER. MERELY BE CAUSE, HE DID NOT CHOOSE TO MAKE ANY ADDITION OR TO DISCUSS THE ISSUE IN HIS ORDER WOULD NOT MAKE IT A CASE OF LACK OF ENQUIRY. 4. ON THE OTHER HAND, THE LD. DEPARTMENTAL REPRESEN TATIVE SUBMITTED THAT A VERY UNFORTUNATE INCIDENT TOOK PLA CE AGAINST THE AO DOING THE ASSESSMENT AGAINST WHOM ACTION WAS TAKEN BY THE CBI AND THE SAID OFFICER WAS SUSPENDED. THEREAFTER, ON 29.0 3.2014 BY ORDER PASSED U/S 127 OF THE ACT, THE CIT TRANSFERRED THE CASES TO THE PRESENT ASSESSING OFFICER. THE PRESENT ASSESSING OFFICER CO MPLETED THE ASSESSMENT ON 30 TH MARCH, 2014, AS THEY WERE GETTING BARRED BY LIMITATION AT THE RETURNED INCOME FILED BY THE ASSE SSEE WITHOUT MAKING ANY ENQUIRY. HE ARGUED THAT THOUGH THE EARLIER AO M AY HAVE MADE ENQUIRY IN THESE CASES BUT DUE TO PAUCITY OF TIME T HE PRESENT ASSESSING OFFICER DID NOT HAVE TIME TO LOOK INTO THE VOLUMINO US MATERIAL AND FORM OPINION BEFORE MAKING THE ASSESSMENT. THEREFORE, TH E CIT WAS JUSTIFIED IN REMANDING THE MATTER BACK TO THE FILE OF AO VIDE HIS PRESENT ORDER IN APPEAL BY THE ASSESSEE ON THE GROUND OF NON-APPLICA TION OF MIND BY AO AND LACK OF ENQUIRY BY AO ON THE ISSUES INVOLVED IN THESE APPEALS. HENCE, HE PRAYED THAT THE ORDER OF THE CIT SHOULD B E CONFIRMED. 5. AFTER HEARING BOTH THE PARTIES AND PERUSING THE MATERIAL AVAILABLE ON RECORD AND KEEPING IN VIEW THE PECULIAR FACTS AN D CIRCUMSTANCES OF THESE CASES, WE ARE OF THE CONSIDERED VIEW THAT IN SHORT TIME FROM 29.03.2014 TO 30.03.2014, IT WAS PRACTICALLY IMPOSS IBLE FOR THE ASSESSING OFFICER TO HAVE EXAMINED THE RETURNS OF T HE ASSESSEE VIS-- 9 GULMOHAR TRADERS V. PR. CIT-I, BHOPAL & 17 OTHERS. VIS THE DETAILS AND PARTICULARS FILED IN SUPPORT OF THE RETURNS AND FORM AN OPINION AND FRAME A DETAILED ASSESSMENT ORDER ON TH E ISSUES IN THE RETURNS OF INCOME. THEREFORE, WE HAVE NO HESITATION IN ACCEPTING THE ARGUMENTS OF THE LD. DEPARTMENTAL REPRESENTATIVE A ND UPHOLDING THE PRESENT ORDERS PASSED U/S 263 OF THE INCOME-TAX ACT , 1961, BY THE COMMISSIONER OF INCOME-TAX. THUS, THE GROUNDS OF AP PEAL IN ALL THE APPEALS UNDER CONSIDERATION ARE DISMISSED. 6. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEES ARE DISMISSED. ORDER PRONOUNCED IN THE COURT AT THE CLOSE OF THE H EARING ON WEDNESDAY, THE 14 TH DAY OF JULY, 2016 AT INDORE. SD/- SD/- (D.T.GARASIA) (N.S.SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 14 TH JULY, 2016. CPU COPY TO: 1. THE ASSESSEE. 2. THE REVENUE. 3. THE CIT 4. THE CIT(A) 5. THE D.R. 6. GUARD FILE. BY ORDER ASSISTANT REGISTRAR I.T.A.T., INDORE
