ALKAM LICENCE PRODUCTS PRIVATE LIMITED , MUMBAI V. DEPUTY COMMISSIONER OF INCOME TAX-15(1)(1), MUMBAI

ITA 6087/MUM/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 9800 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-03-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 03-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N HEMALATHA LD
• Assessee Lawyers: KETAN SARAGELD
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 143(3); 194C

Judgement Text

ITA NO.6087/MUM/2017 ALKAM LICENCE PRODUCTS PVT.LTD ASSESSMENT YEAR: 2013-14 - IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI . , , BEFORE SHRI C.N. PRASAD, JM AND SHRI MANOJ KUMAR AGGARWAL, AM ./I.T.A. NO.6087/MUM/2017 ( / ASSESSMENT YEAR: 2013-14) ALKAM LICENCE PRODU C TS PRIVATE LIMITED 9,SIDDHI VINAYAK APARTMENT B.K.MARG,MULUND(E) MUMBAI-400 081 / VS. DEPUTY COMMISSIONER O F INCOME - TAX 15(1)(1) 5 TH FLOOR AAYAKAR BHAVAN MUMBAI-400 020 ./ ./ PAN/GIR NO. AAHCA-6464-G ( ! /APPELLANT ) : ( ' ! / RESPONDENT ) REVENUE BY : N.HEMALATHA, LD. DR ASSESSEE BY : KETAN SARAGE,LD.AR / DATE OF HEARING : 19/03/2018 / DATE OF PRONOUNCEMENT : 23/03/2018 /ORDER PER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. THE CAPTIONED APPEAL BY ASSESSEE FOR ASSESSMENT YEAR [AY] 2013-14 CONTEST THE ORDER OF THE LD. COMMISSIONER OF INCOME -TAX (APPEALS)-24 [CIT(A)], MUMBAI, APPEAL NO.CIT(A)-24/DCIT-15(1)(1)/IT-123/2016-17 2 ITA NO.6087/MUM/2017 ALKAM LICENCE PRODUCTS PVT.LTD ASSESSMENT YEAR: 2013-14 DATED 28/06/2017 QUA CONFIRMATION OF CERTAIN ADDITIONS U/S 40(A)(IA) FO R RS.58,22,011/- PAID BY THE ASSESSEE AS ADDITIONAL TRADE SUPPORT AND WINDOW DISPLAY CHARGES . THE ASSESSMENT FOR IMPUGNED AY WAS FRAMED BY LD. DEPUTY COMMISSIONER OF INCOME TAX -15(1)(1), MU MBAI [AO] U/S 143(3) OF THE INCOME TAX ACT,1961 ON 29/02/2016 WHERE THE INCOME OF THE ASSESSEE HAS BEEN DETERMINED AT RS.6.67 LACS AS AGA INST RETURNED LOSS OF RS.51.54 LACS E-FILED BY THE ASSESSEE ON 29/09/2013. THE ASSESSEE HAS SUFFERED DISALLOWANCE OF RS.58.22 LACS U/S 40(A)(IA ) AND THE SAME IS THE SOLE SUBJECT MATTER OF THIS APPEAL. 2. DURING ASSESSMENT PROCEEDINGS, IT WAS NOTED TH AT THE ASSESSEE MADE CONTRACTUAL PAYMENTS TERMED AS ADDITIONAL TRADE SUPPORT AND WINDOW DISPLAY CHARGES AGGREGATING TO RS.58.22 LACS WITHOUT DEDUCTION OF TAX AT SOURCE [TDS] U/S 194C WHICH RESULTED INTO IMPUGNED ADDITIONS. THE SAME, UPON CONFIRMATION BY FIRST APPELLATE AUTHORITY, IS BEING CONTESTED BEFORE US. 3. THE LD. AUTHORIZED REPRESENTATIVE FOR ASSESSEE [AR], DRAWING OUR ATTENTION TO THE DOCUMENTS PLACED IN THE PAPER BOOK CONTENDED THAT VARIOUS DETAILS AND EXPLANATIONS FURNISHED BY THE ASSESSEE DURING QUANTUM PROCEEDINGS AS WELL AS DURING APPELLATE PROCEEDINGS HAVE NOT BEEN CONSIDERED BY THE LOWER AUTHORITIES AND THE ASSESSE E HAS NOT BEEN PROVIDED WITH ADEQUATE OPPORTUNITY OF BEING HEARD. IN VIEW OF THE STATED FACTS, LD. AR PLEADED FOR ANOTHER OPPORTUNITY TO SU BSTANTIATE HIS CASE BEFORE LOWER AUTHORITIES. PER CONTRA , LD. DEPARTMENTAL REPRESENTATIVE [DR] OPPOSED THE SAME AND JUSTIFIED THE ACTION OF THE LO WER AUTHORITIES. 3 ITA NO.6087/MUM/2017 ALKAM LICENCE PRODUCTS PVT.LTD ASSESSMENT YEAR: 2013-14 4. WE HAVE CAREFULLY HEARD THE RIVAL CONTENTIONS AN D PERUSED THE RELEVANT MATERIAL ON RECORD INCLUDING DOCUMENTS PLACED IN TH E PAPER BOOK. PRIMA FACIE , IT APPEARS THAT THE ASSESSEE HAS FILED SOME DOCUM ENTARY EVIDENCES TO EXPLAIN THE NATURE OF THE TRANSACTIONS DURING QU ANTUM PROCEEDINGS AS WELL AS DURING APPELLATE PROCEEDINGS, WHICH HAS NOT BEEN PROPERLY APPRECIATED BY THE LOWER AUTHORITIES, WHICH IS EVID ENT FROM THEIR RESPECTIVE ORDERS. THEREFORE, WITHOUT DELVING MUCH DEEPER INTO THE ISSUE AND KEEPING IN VIEW THE PRINCIPLE OF NATURAL JUSTICE, WE DEEM I T FIT TO RESTORE THE MATTER BACK TO THE FILE OF LD. AO FOR RE-ADJUDICATION WITH A DIRECTION TO THE ASSESSEE TO SUBSTANTIATE TO HIS CASE FAILING WHICH LD. AO SH ALL BE AT LIBERTY TO DECIDE THE SAME AS PER LAW ON THE BASIS OF MATERIAL AVAILA BLE ON RECORD. 5. RESULTANTLY, THE ASSESSEES APPEAL STANDS ALLOWE D FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD MARCH , 2018. SD/- SD/- (C. N. PRASAD) (MANOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 23. 03.2018 SR.PS:- THIRUMALESH 4 ITA NO.6087/MUM/2017 ALKAM LICENCE PRODUCTS PVT.LTD ASSESSMENT YEAR: 2013-14 ! / COPY OF THE ORDER FORWARDED TO : 1. ! / THE APPELLANT 2. ' ! / THE RESPONDENT 3. * ( ) / THE CIT(A) 4. * / CIT CONCERNED 5. $, , , , / DR, ITAT, MUMBAI 6. -. / GUARD FILE / BY ORDER, / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI