B.J. HOTELS P. LTD, MUMBAI V. ACIT CEN CIR 29, MUMBAI

ITA 6216/MUM/2009

• Counselvise Citation: 621619914 RSA 2009
• Duration Of Justice: 4 year(s) 2 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 13-02-2014
• Assessment Year: 2002-2003
• Appeal Filed On: 01-12-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PEREETA M SINGH
• Keywords: Validity of assessment
• Section: 143(3); 153A

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, MUMBAI BEFORE S/SHRI B.R.MITTAL,(JM) AND RAJENDRA (AM) . . , , ./I.T.A.NOS.6216 TO 6221/MUM/2009 ( / ASSESSMENT YEASR: 2002-03 TO 2007-08) M/S B.J.HOTELS PVT LTD., HOTEL BAWA INTERNATIONAL, 352, LINKING ROAD, KHAR (W), MUMBAI-400052 / VS. ASSTT. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -29, OLD CGO BUILDING, M.K.ROAD, MUMBAI-400020 ./ ./PAN/GIR NO. : AAACB220L ( ' / APPELLANT) .. ( ( ' / RESPONDENT) ' / APPELLANT BY : SHRI MANISH SANGHAVI ( ' * / RESPONDENT BY : SHRI PEREETA M SINGH * - / DATE OF HEARING : 13.2.2014 * - /DATE OF PRONOUNCEMENT : 19.2.2014 / O R D E R PER BENCH THE ASSESSEE HAS FILED THESE SIX APPEALS FOR ASSE SSMENT YEARS 2002-03 TO 2007-08 AGAINST COMMON ORDER OF LD. CIT(A) DATED 6. 10.2009. 2. THESE APPEALS ARE ARISING OUT OF ASSESSMENT ORD ERS PASSED U/S 143(3) READ WITH SECTION 153A OF THE INCOME TAX ACT, 1961. 3. AT THE TIME OF HEARING, LD. AR SUBMITTED THAT AS SESSEE HAS TAKEN AN ADDITIONAL GROUND DISPUTING THE VALIDITY OF ASSESSMENT ORDERS PASSED BY THE AO BY INITIATING PROCEEDINGS U/S 153A OF THE ACT ON THE GROUND THAT THERE WAS NO SEARCH IN THE CASE OF THIS ASSESSEE. LD. AR SUBMITTED THAT THE SAID G ROUND IS TAKEN FOR THE FIRST TIME BEFORE THE TRIBUNAL. HE RELIED ON THE DECISION OF HON BLE APEX COURT IN THE CASE OF NATIONAL THERMAL POWER CO. LTD VS CIT , 229 ITR 383(SC) AND SUBMITTED THAT THE GROUND TAKEN BY ASSESSEE IS RELATING TO JURISDICTIONAL I SSUE AND IT GOES TO THE VALIDITY OF THE ASSESSMENT PROCEEDINGS AND THEREFORE THE SAID ADDIT IONAL GROUND BE ADMITTED BY TRIBUNAL THOUGH IT IS RAISED FOR THE FIRST TIME. LD. AR SUBMITTED THAT THERE IS NO I.T.A.NOS.6216 TO 6221/MUM/2009 2 PUNCHNAMA IN THE CASE OF ASSESSEE. IT IS RELEVAN T TO STATE THAT THE TRIBUNAL ON THE EARLIER OCCASION ADJOURNED THE APPEALS DIRECTING T HE LD. DR TO FURNISH A COPY OF PUNCHNAMA EVIDENCING THAT THE SEARCH HAD TAKEN PLACE IN THE CASE OF THE ASSESSEE BEFORE US. HOWEVER, LD. DR COULD NOT PRODUCE THE COPY OF PUNCHANAMA BUT SUBMITTED A NOTE AND STATED THAT THE SEARCH HAD TAK EN PLACE IN THE CASE OF BAWA GROUP AND ITS FAMILY MEMBERS INCLUDING THE ASSESSEE. LD. DR HAS FILED THE DETAILS OF PERSONS IN WHOSE CASES SEARCH HAD TAKEN PLACE AND SUBMITTED THAT THE NAME OF THE ASSESSEE IS APPEARING IN THE SAID LIST. HE FURTHER SUBMITTED THAT WARRANT NO. IN THE CASE OF ASSESSEE IS NO.4455 AS PER LIST FILED. LD. DR SUB MITTED THAT THE ASSESSEE HAD NEVER RAISED THIS ISSUE AND EVEN DECLARED INCOME DURING THE SEARCH. 4. BE THAT AS IT MAY, LD. DR COULD NOT PRODUCE COP Y OF PUNCHANAMA TO DECIDE THE ISSUE AS TO WHETHER ANY SEARCH IN THE CASE OF A SSESSEE HAD TAKEN PLACE. 5. SINCE THE SAID ISSUE HAD BEEN TAKEN BY ASSESSEE FOR THE FIRST TIME BEFORE THE TRIBUNAL AND IT REQUIRES INVESTIGATION OF FACTS , I T WAS CONCEDED BY LD. REPRESENTATIVES OF BOTH THE PARTIES THAT THE MATTER MAY BE RESTORED TO THE FILE OF LD. CIT(A) TO DECIDE THE ISSUE AS TO WHETHER THE SEARCH HAD TAKEN PLACE IN THE CASE OF ASSESSEE AFTER CONSIDERING REQUISITE DETAILS AS MAY BE PLACED BEF ORE HIM. SINCE THIS ISSUE GOES TO THE VALIDITY OF THE ASSESSMENT ORDER, WE SET ASIDE THE ORDER OF THE LD. CIT(A) WITH A DIRECTION THAT HE WILL DECIDE THE JURISDICTIONAL IS SUE OF THE VALIDITY OF THE ASSESSMENT AND THEREAFTER DISPOSE OFF THE APPEALS ON THE BAS IS OF MATERIAL AS MAY BE PLACED BEFORE HIM BY A REASONED ORDER. IN VIEW OF ABOVE, ALL THESE APPEALS FILED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES BY RE STORING THE SAME TO THE FILE OF THE LD. CIT(A) 6. IN THE RESULT, ALL THE SIX APPEALS OF THE ASSE SSEE FOR ASSESSMENT YEARS 2002-03 TO 2007-08 ARE ALLOWED FOR STATISTICAL PURPOSES. THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 19TH FEBRUARY, 2014. 1 2 19TH FEBRUARY, 2014 * SD SD ( / RAJENDRA) ( . . /B.R.MITTAL) / ACCOUNTANT MEMBER / JUDICIAL MEMBER MUMBAI: ON THIS 19TH DAY OF FEBRUARY, 2014 I.T.A.NOS.6216 TO 6221/MUM/2009 3 . . ./ SRL , SR. PS / COPY OF THE ORDER FORWARDED TO : 1. ' / THE APPELLANT 2. ( ' / THE RESPONDENT. 3. 9 ( ) / THE CIT(A)- CONCERNED 4. 9 / CIT CONCERNED 5. : (< , - < , / DR, ITAT, MUMBAI CONCERNED 6. / GUARD FILE. / BY ORDER, TRUE COPY (ASSTT. REGISTRAR) - < , /ITAT, MUMBAI